Doing Business 2020

Doing Business

Comparing Business

Regulation in

190 Economies

2020

DoingBusiness

Comparing Business

Regulation in

190 Economies

2020

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iii

Current featuresNews on the Doing Business project

http://www.doingbusiness.org

RankingsHow economies rank—from 1 to 190

http://www.doingbusiness.org/rankings

DataAll the data for 190 economies—topic

rankings, indicator values, lists of

regulatory procedures and details

underlying indicators

http://www.doingbusiness.org/data

Studies Access to previous editions of Doing

Business as well as subnational and

regional studies, case studies and

customized economy and regional profiles

http://www.doingbusiness.org/reports

Methodology The methodologies and research papers

underlying Doing Business

http://www.doingbusiness.org/methodology

ResearchAbstracts of papers on Doing Business

topics and related policy issues

http://www.doingbusiness.org/research

Doing Business reforms Short summaries of DB2020 business

regulation reforms and lists of reforms

since DB2006

http://www.doingbusiness.org/reforms

Historical dataCustomized data sets since DB2004

http://www.doingbusiness.org/custom-query

Law libraryOnline collection of business laws and

regulations relating to business

http://www.doingbusiness.org/law-library

ContributorsMore than 15,000 specialists in

190 economies who participate in

Doing Business

http://www.doingbusiness.org/contributors

/doing-business

Entrepreneurship dataData on new business density (number

of newly registered companies per 1,000

working-age people) for 156 economies


/exploretopics/entrepreneurship

Ease of doing business scoreData benchmarking 190 economies to

the best regulatory practice and an ease

of doing business score calculator

https://www.doingbusiness.org/data

/doing-business-score

Resources on the Doing Business website


https://www.doingbusiness.org/data/doing-business-score

https://www.doingbusiness.org/data/doing-business-score

http://www.doingbusiness.org/rankings


http://www.doingbusiness.org/reports

http://www.doingbusiness.org/methodology

http://www.doingbusiness.org/research

http://www.doingbusiness.org/reforms

http://www.doingbusiness.org/custom-query

http://www.doingbusiness.org/law-library

http://www.doingbusiness.org/contributors/doing-business

http://www.doingbusiness.org/data/exploretopics/entrepreneurship

v

vii Foreword

ix Acknowledgments

1 Overview Tackling burdensome regulation

17 Chapter 1 About Doing Business

29 Chapter 2 The effects of business regulation

41 Chapter 3 Removing obstacles to entrepreneurship

57 Chapter 4 Employing workers

67 Chapter 5 Contracting with the government

77 Chapter 6 Ease of doing business score and ease of doing business ranking

87 Chapter 7 Summaries of Doing Business reforms in 2018/19

129 Chapter 8 References

137 Appendix Doing Business 2020 contributors

Contents

Doing Business 2020 is the 17th in a

series of annual studies investigating

the regulations that enhance

business activity and those that

constrain it. Doing Business presents

quantitative indicators on business

regulations and the protection

of property rights that can be

compared across 190 economies—

from Afghanistan to Zimbabwe—and

over time.

Regulations affecting 12 areas of

the life of a business are covered:

starting a business, dealing with

construction permits, getting

electricity, registering property,

getting credit, protecting minority

investors, paying taxes, trading

across borders, enforcing contracts,

resolving insolvency, employing

workers, and contracting with the

government. The employing workers

and contracting with the government

indicator sets are not included in this

year’s ranking on the ease of doing

business.

Data in Doing Business 2020 are

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.

vii

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. MalpassPresident

The World Bank Group

ix

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.

DOING BUSINESS 2020x

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.

1

O V E R V I E W

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.

DOING BUSINESS 20202

At 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

3Overview: Tackling burdensome regulation

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

FIGURE O.1 What is measured in Doing Business?

Operating in a

secure business

environment

Opening

a business

Getting a

location

Accessing

finance

Dealing with

day-to-day

operations

Starting abusiness

Gettingelectricity

Dealing withconstruction

permits

Registeringproperty

Gettingcredit

Protectingminorityinvestors

Employingworkers

Enforcingcontracts

Resolvinginsolvency

Payingtaxes

Tradingacrossborders

Contractingwith the

government(coming soon)

Note: The employing workers and contracting with the government indicator sets are not included in the ease of doing business ranking.


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 55.310 Sweden 82.0 74 Costa Rica 69.2 137 Cabo Verde 55.011 Lithuania 81.6 75 Jordan 69.0 138 Mozambique 55.012 Malaysia 81.5 76 Peru 68.7 139 St. Kitts and Nevis 54.613 Mauritius 81.5 77 Qatar 68.7 140 Zimbabwe 54.514 Australia 81.2 78 Tunisia 68.7 141 Tanzania 54.515 Taiwan, China 80.9 79 Greece 68.4 142 Nicaragua 54.416 United Arab Emirates 80.9 80 Kyrgyz Republic 67.8 143 Lebanon 54.317 North Macedonia 80.7 81 Mongolia 67.8 144 Cambodia 53.818 Estonia 80.6 82 Albania 67.7 145 Palau 53.719 Latvia 80.3 83 Kuwait 67.4 146 Grenada 53.420 Finland 80.2 84 South Africa 67.0 147 Maldives 53.321 Thailand 80.1 85 Zambia 66.9 148 Mali 52.922 Germany 79.7 86 Panama 66.6 149 Benin 52.423 Canada 79.6 87 Botswana 66.2 150 Bolivia 51.724 Ireland 79.6 88 Malta 66.1 151 Burkina Faso 51.425 Kazakhstan 79.6 89 Bhutan 66.0 152 Mauritania 51.126 Iceland 79.0 90 Bosnia and Herzegovina 65.4 153 Marshall Islands 50.927 Austria 78.7 91 El Salvador 65.3 154 Lao PDR 50.828 Russian Federation 78.2 92 San Marino 64.2 155 Gambia, The 50.329 Japan 78.0 93 St. Lucia 63.7 156 Guinea 49.430 Spain 77.9 94 Nepal 63.2 157 Algeria 48.631 China 77.9 95 Philippines 62.8 158 Micronesia, Fed. Sts. 48.132 France 76.8 96 Guatemala 62.6 159 Ethiopia 48.033 Turkey 76.8 97 Togo 62.3 160 Comoros 47.934 Azerbaijan 76.7 98 Samoa 62.1 161 Madagascar 47.735 Israel 76.7 99 Sri Lanka 61.8 162 Suriname 47.536 Switzerland 76.6 100 Seychelles 61.7 163 Sierra Leone 47.537 Slovenia 76.5 101 Uruguay 61.5 164 Kiribati 46.938 Rwanda 76.5 102 Fiji 61.5 165 Myanmar 46.839 Portugal 76.5 103 Tonga 61.4 166 Burundi 46.840 Poland 76.4 104 Namibia 61.4 167 Cameroon 46.141 Czech Republic 76.3 105 Trinidad and Tobago 61.3 168 Bangladesh 45.042 Netherlands 76.1 106 Tajikistan 61.3 169 Gabon 45.043 Bahrain 76.0 107 Vanuatu 61.1 170 São Tomé and Príncipe 45.044 Serbia 75.7 108 Pakistan 61.0 171 Sudan 44.845 Slovak Republic 75.6 109 Malawi 60.9 172 Iraq 44.746 Belgium 75.0 110 Côte d’Ivoire 60.7 173 Afghanistan 44.147 Armenia 74.5 111 Dominica 60.5 174 Guinea-Bissau 43.248 Moldova 74.4 112 Djibouti 60.5 175 Liberia 43.249 Belarus 74.3 113 Antigua and Barbuda 60.3 176 Syrian Arab Republic 42.050 Montenegro 73.8 114 Egypt, Arab Rep. 60.1 177 Angola 41.351 Croatia 73.6 115 Dominican Republic 60.0 178 Equatorial Guinea 41.152 Hungary 73.4 116 Uganda 60.0 179 Haiti 40.753 Morocco 73.4 117 West Bank and Gaza 60.0 180 Congo, Rep. 39.554 Cyprus 73.4 118 Ghana 60.0 181 Timor-Leste 39.455 Romania 73.3 119 Bahamas, The 59.9 182 Chad 36.956 Kenya 73.2 120 Papua New Guinea 59.8 183 Congo, Dem. Rep. 36.257 Kosovo 73.2 121 Eswatini 59.5 184 Central African Republic 35.658 Italy 72.9 122 Lesotho 59.4 185 South Sudan 34.659 Chile 72.6 123 Senegal 59.3 186 Libya 32.760 Mexico 72.4 124 Brazil 59.1 187 Yemen, Rep. 31.861 Bulgaria 72.0 125 Paraguay 59.1 188 Venezuela, RB 30.262 Saudi Arabia 71.6 126 Argentina 59.0 189 Eritrea 21.663 India 71.0 127 Iran, Islamic Rep. 58.5 190 Somalia 20.064 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


Note: The sample comprises 145 economies.

0

30

60

90

120

150

DB2004

DB2005

DB2006

DB2007

DB2008

DB2009

DB2010

DB2011

DB2012

DB2013

DB2014

DB2015

DB2016

DB2017

DB2018

DB2019

DB2020

Cost of starting a business(% of income per capita)

Low- and middle-income economies High-income 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.

40

50

60

70

80

90

100

20 30 40 50 60 70 80 90

Ease of doing business score (0–100)

Global entrepreneurship index (0–100)

FIGURE O.3 Greater ease of doing business is associated with higher levels of entrepreneurship

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

Economy Rank

Change in DB score

Reforms making it easier to do business

Starting a business

Dealing with construction

permitsGetting

electricityRegistering

propertyGetting credit

Protecting minority investors

Paying taxes

Trading across

bordersEnforcing contracts

Resolving insolvency

Saudi Arabia

62 7.7

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


0

100

200

300

400

450

0

10

20

30

40

DB2006 DB2020

Time to obtain construction permit (days)

Procedures Cost Time

Procedures (number)Cost to obtain construction permit (% of warehouse value)


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 common 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.

17

C H A P T E R 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.


Doing 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

19About Doing Business

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

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.


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


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.

0

20

40

60

80

100

Average of all topic scores Average of the three highest scores Average of the three lowest scores

Select economies

New

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Chi

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Cze

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Bel

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Cro

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Ken

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Bul

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Bru

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Jam

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Mon

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Pana

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Tajik

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Dom

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Esw

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Arg

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21

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


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,

www.doingbusiness.org


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.

FIGURE 1.2 How Doing Business collects and verifies the data

December February April June August October

QuestionnaireData collection and analysis

The Doing Business team analyzes the data and writes the study. Comments on the study and data are received from across the World Bank Group through an internal review process.

The Doing Business team updates the questionnaires and consults with internal and external experts.

The Doing Business team distributes the questionnaires and analyzes the relevant laws and regulations along with the information in the questionnaires.

The Doing Business team travels to approximately 40 economies.

The Doing Business team engages in conference calls, video conferences, and in-person meetings with government 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.

Data verificationThe study is published, followed by media outreach and findings dissemination.

Doing Businesslaunchdevelopment


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.



https://ideas.repec.org/top/top.journals.simple10.html

https://ideas.repec.org/top/top.journals.simple10.html

https://ideas.repec.org/top/top.inst.allbest10.html

https://ideas.repec.org/top/top.inst.allbest10.html

29

C H A P T E R 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.


Doing 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

31The effects of business regulation

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


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

FIGURE 2.1 Reducing power outages boosts overall firm performance

Source: Cole and others 2018.Note: Financial losses are positively correlated with the average total time of outages.

0

200

400

600

800

1,000

1,200

1,400

1,600

1,800

2,000

Average total time of outages (hours per year)

5 10 15 20

Financial losses due to outages (% of sales)


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.


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.

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

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.

Singapore

Malaysia

Hong Kong SAR, China

Hungary

Romania

Slovak Republic

India

Czech Republic

Pakistan

Chile

Turkey

Loan amount over immovable collateral minus loan amount over movable collateral

Sri Lanka

0

0.1

0.2

0.3

0.4

0.5

0.6

1 2 3 4 5 6 7

Movable collateral law index


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


(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.

FIGURE 2.3 The percentage of voluntarily registered firms in Finland increased after the reduction in compliance costs

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.

25

35

45

55

Voluntarily registered firms (%)

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

Percentage of firms Linear fit


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.

http://scholar.google.com

41

C H A P T E R 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.


Doing 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

43Removing obstacles to entrepreneurship

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

0

50

100

150

200

250

300

350

400

450

500

Average paid-in minimum capital requirement(% of income per capita)

DB2004

DB2005

DB2006

DB2007

DB2008

DB2009

DB2010

DB2011

DB2012

DB2013

DB2014

DB2015

DB2016

DB2017

DB2018

DB2019

DB2020

Middle East & North Africa Sub-Saharan Africa East Asia & Pacific Latin America &CaribbeanSouth Asia Europe & Central Asia OECD high income


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

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.

–5

–4

–3

–2

–1

0

1

2

3

4

–5 –3 –1 1 3 5 7 9

Natural log of new business density

Natural log of paid-in minimum capital requirement




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


Note: The sample includes 174 economies with data available back to Doing Business 2007.

40

60

80

100

Share of economies with a credit reporting service provider (%)

OECD h

igh

inco

me

Sout

h Asia

Mid

dle E

ast &

Nor

th A

frica

Latin

Am

erica

& C

arib

bean

Sub-

Saha

ran

Africa

Euro

pe &

Cen

tral A

sia

East

Asia &

Pac

ific

DB2007 DB2020


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


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.

25

30

35

40

45

Average ratio of private credit to GDP (%)

3 yearsbefore

2 yearsbefore

1 yearbefore

Establishmentof bureau or

registry

1 yearafter

2 yearsafter

3 yearsafter


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


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.

100

200

300

400

500

Average time (hours per year)

Euro

pe &

Cen

tral

Asia

East

Asia &

Pac

ific

Latin

Am

erica

& C

arib

bean

OECD h

igh

inco

me

Sub-

Saha

ran

Africa

Sout

h Asia

Mid

dle E

ast &

Nor

th A

frica

DB2006 DB2020


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


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

FIGURE 3.6 Fewer tax payments are associated with a lower perception of corruption

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.

20

40

60

80

100

0 10 20 30 40 50 60 70

Payments (number per year)

Corruption Perceptions Index score (0–100)

https://www.transparency.org/cpi2017


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.

https://api.parliament.uk/historic-hansard/lords/1855/aug/07/limited-liability-bill#S3V0139P0_18550807_HOL_4

https://api.parliament.uk/historic-hansard/lords/1855/aug/07/limited-liability-bill#S3V0139P0_18550807_HOL_4

https://www.legislation.gov.uk/ukpga/1855/133/pdfs/ukpga_18550133_en.pdf

https://www.legislation.gov.uk/ukpga/1855/133/pdfs/ukpga_18550133_en.pdf

http://dlib-pr.mpier.mpg.de/m/kleioc/0010/exec/books/%22158456%22

http://dlib-pr.mpier.mpg.de/m/kleioc/0010/exec/books/%22158456%22

https://www.rechtsportal.de/Rechtsprechung/Gesetze/Gesetze/Wirtschaftsrecht/Gesetz-betreffend-die-Gesellschaften-mit-beschraenkter-Haftung/GmbHG-Gesetz-betreffend-die-Gesellschaften-mit-beschraenkter-Haftung2





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.

https://www.ey.com/Publication/vwLUAssets/EY_-_VAT-GST_electronic_filing_and_data_extraction/$FILE/EY-vat-gst-electronic-filing-and-data-extraction.pdf



57

C H A P T E R 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.


Employment 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

59Employing workers

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

Low income

Somalia (100:100)Uganda (100:100)Senegal (0:60)Central African Republic (0:50)

Upper middle income

Malaysia (100:90)Belarus (100:80)Paraguay (50:40)Equatorial Guinea (0:30)

Lower middle income

Nigeria (100:80)Sri Lanka (100:50)Indonesia (38:40)Honduras (0:40)

High income

Denmark (100:100)United States (100:100)Slovenia (50:100)Spain (63:80)

50

60

70

80

90

100

55 60 65 70 75 80 85 90 95 100

Ease of redundancy index (0–100)

Ease of hiring index (0–100)

FIGURE 4.1 Low- and lower-middle-income economies regulate employment the most


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.


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

61Employing workers

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


Note: Paid annual leave is measured in working days.

10

20

15

25

Mid

dle E

ast &

Nor

th A

frica

Sub-

Saha

ran

Africa

OECD h

igh

inco

me

Euro

pe &

Cen

tral A

sia

Globa

l ave

rage

Sout

h Asia

Latin

Am

erica

& C

arib

bean

East

Asia &

Pac

ific

Average paid annual leave (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

widespread in low-income econ-

omies (70%), where young and

part-time workers remain highly

vulnerable in case of redun-

dancy termination (figure 4.3).

In Cameroon, an employer must

establish the order of redundancy

dismissals on the basis of profes-

sional aptitude, seniority, and the

expenses of a worker’s family.

Although priority rules aim to

protect workers from unfair dis-

missals, they make it more diffi-

cult for those workers perceived

as higher-risk—including young,

female, immigrant, or disabled

workers—to find employment.23

Economies including the Kyrgyz

Republic and Slovenia have elim-

inated priority rules for reemploy-

ment and redundancies.

FIGURE 4.3 Priority rules are most prevalent in low-income economies


Note: Data include priority rules for redundancies and reemployment.

30

40

50

60

70

Low in

com

e

Lower

mid

dle i

ncom

e

Upper

mid

dle i

ncom

e

High

inco

me

Share of economies with priority rules (%)

63Employing workers

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 freedom

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

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.

20

40

60

80

100

0 20 40 60 80 100

Average nonagricultural employment in informal sector(% of total employment)

Employing workers score (0–100)

http://data.worldbank.org/data-catalog/world-development-indicators

http://data.worldbank.org/data-catalog/world-development-indicators


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.

65Employing workers

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.

67

C H A P T E R 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.


In 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 consequence. 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.

69Contracting with the government

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.

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 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.

FIGURE 5.1 The public procurement life cycle

Needs andbudgeting

Tendering Bidscollection

Opening andevaluation

Award andsigning

Contractamendments

Invoicing andpayment


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


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.

1 11 203030

60

7 30

1

55 114 30

1

150

90

30

60

0

50

100

150

200

250

300

350

400

450

Adver

tisem

ent

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ualifi

catio

n

Bid se

curit

y

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issio

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ons

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istak

es

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ng

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its

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ks

Korea, Rep. Greece

Average time to complete procedure (calendar days)

60


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


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 5.3 Calendar days to resolve complaints in the Czech Republic, the Dominican Republic, and Pakistan


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.

0

100

200

300

400

500

600

700

800

Tier 1

(pre

-awar

d)

Tier 2

(pre

-awar

d)

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-awar

d)

Tier 1

(pos

t-awar

d)

Tier 2

(pos

t-awar

d)

Tier 3

(pos

t-awar

d)

Average time to resolve complaints (days)

Czech Republic Pakistan Dominican Republic


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 management 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.

FIGURE 5.4 Faster public procurement processes are associated with higher overall levels of transparency

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.

1,300

1,200

1,100

1,000

900

Average time to complete public procurement (days)

20 40 60 80 100

Corruption Perceptions Index (0−100)

https://www.transparency.org/cpi2018


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.

https://www.vanguardngr.com/2016/09/fg-set-rehabilitate-enugu-onitsha-expressway/

https://www.vanguardngr.com/2016/09/fg-set-rehabilitate-enugu-onitsha-expressway/

https://www.insightcrime.org/news/analysis/contracts-awarded-honduran-drug-caln-illustrate-cyclical-corruption/

https://www.insightcrime.org/news/analysis/contracts-awarded-honduran-drug-caln-illustrate-cyclical-corruption/

http://stats.oecd.org/Index.aspx?QueryId=78413

https://www.piie.com/blogs/realtime

https://www.worldbank.org/en/about/unit/sanctions-system/osd/brief/common-red-flags-of-fraud-and-corruption-in-procurement





77

C H A P T E R 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.


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.

79Ease of doing business score and ease of doing business ranking

TABLE 6.1 Which economies set the best regulatory performance?

Topic and indicatorEconomy establishing best regulatory performance

Best regulatory performance

Worst regulatory 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 Kingdomk 8 0f


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; Maltam 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, Chinao 7 0f

Paying taxes

Payments (number per year) Hong Kong SAR, China 3 63b

Time (hours per year) Singapore 49p 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 best performance yet.

100 0

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(hours)

Estonia; Lithuania; Portugalt 1.5 56b

Time to complete a corporate income tax correction(weeks)

Japan; Sweden; United Statesu 0v 32b

(table continued on next page)


TABLE 6.1 Which economies set the best regulatory performance? (Continued)

Topic and indicatorEconomy establishing best regulatory performance


Worst regulatory 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


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?


Worst regulatoryperformance

(99th percentile):9 procedures

10

100

25

50

75

25

50

75

0

100

2 3 4 5 76 1098

Getting electricity scorefor procedures

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

Procedures (number)

Protecting minority investors scorefor extent of disclosure index

Extent of disclosure index (0–10)

1 2 3 4 5 6 7 8 9 10

Best regulatoryperformance:

10 points

Worst regulatoryperformance:

0 points

Best regulatoryperformance

Best regulatoryperformance:3 procedures

NamibiaNamibia

Best regulatoryperformance


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

along with the threshold reduces

the bias in the indicator toward

economies that do not need to

levy significant taxes on compa-

nies like the Doing Business stan-

dardized case study company

because they raise public reve-

nue in other ways—for example,

through taxes on foreign com-

panies, through taxes on sectors

other than manufacturing, or

from natural resources (all of

which are outside the scope of

the methodology). In addition, it

acknowledges the need of econ-

omies to collect taxes from firms.

Calculation of scores for

economies with two cities

covered

For each of the 11 economies in

which Doing Business collects data

for the second-largest business

FIGURE 6.2 How the nonlinear transformation affects the paying taxes score for the total tax and contribution rate


Note: The nonlinear paying taxes score for the total tax and contribution rate is equal to the paying taxes score for the total tax and contribution rate to the power of 0.8.

Total tax and contribution rate (% of profit)

Paying taxes score for total tax and contribution rate

100

20

40

60

80

100

20 30 40 50 60 70 80 90 100

AB

CD

Linear paying taxes score for total tax and contribution rate

Nonlinear paying taxes score for total tax and contribution rate

Change in paying taxes score



city as well as the largest one, the score

is calculated as the population-weighted

average of the scores for these two cit-

ies (table 6.2). This calculation is done

for the aggregate ease of doing business

score, the scores for each topic, and the

scores for all the component indicators

for each topic.

Variability of economies’ scores across

topics

Each Doing Business topic measures a dif-

ferent aspect of the business regulatory

environment. The scores and associated

rankings of an economy can vary, some-

times significantly, across topics. The aver-

age correlation coefficient between the 10

topics included in the aggregate ease of

doing business score is 0.50, and the coef-

ficients between two topics range from

0.32 (between getting credit and paying

taxes) to 0.68 (between dealing with con-

struction permits and getting electricity).

These correlations suggest that economies

rarely score universally well or universally

badly on Doing Business topics (table 6.3).

Consider the example of Portugal. Its

aggregate ease of doing business score is

76.5. It scores 90.9 for starting a business

and 100.0 for trading across borders, but

only 62.0 for protecting minority inves-

tors and 45.0 for getting credit.

Figure 1.1 in chapter 1, “About Doing

Business,” illustrates the degree of vari-

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 6.2 Weights used in calculating the scores for economies with two cities covered

Economy City Weight (%)

Bangladesh Dhaka 78

Chittagong 22

Brazil São Paulo 61

Rio de Janeiro 39

China Shanghai 55

Beijing 45

India Mumbai 47

Delhi 53

Indonesia Jakarta 78

Surabaya 22

Japan Tokyo 65

Osaka 35

Mexico Mexico City 83

Monterrey 17

Nigeria Lagos 77

Kano 23

Pakistan Karachi 65

Lahore 35

Russian Federation

Moscow 70

St. Petersburg 30

United States

New York City 60

Los Angeles 40

Source: United Nations, Department of Economic and Social Affairs, Population Division, World Urbanization Prospects, 2014 Revision, “File 12: Population of Urban Agglomerations with 300,000 Inhabitants or More in 2014, by Country, 1950-2030 (thousands),” http://esa.un.org/unpd/wup/CD-ROM/Default.aspx.

http://esa.un.org/unpd/wup/CD-ROM/Default.aspx

http://esa.un.org/unpd/wup/CD-ROM/Default.aspx


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

TABLE 6.3 Correlations between economy scores for Doing Business topics

Deali

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erm

its

Gett

ing

ele

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city

Reg

iste

ring

pro

pert

y

Gett

ing

cre

dit

Pro

tect

ing

min

ori

ty

inve

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rs

Payi

ng

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s

Trad

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acr

oss

b

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Enfo

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Reso

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lvency

Starting a business 0.50 0.46 0.39 0.37 0.51 0.55 0.40 0.38 0.45


0.68 0.50 0.41 0.56 0.49 0.52 0.43 0.44

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



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.

87

C H A P T E R 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).


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.


Argentina made dealing with construction permits easier by streamlining

procedures and implementing an electronic platform for building permit

applications.


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.


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.

89Summaries of Doing Business reforms in 2018/19

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


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.

Enforcing contracts

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

Starting a business

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.


Getting electricity

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.

Getting electricity

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.


Enforcing contracts

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.


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

Starting a business

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.

Getting electricity

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

Getting electricity

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.

Enforcing contracts

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

Starting a business

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

Getting electricity

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

Starting a business

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

Enforcing contracts

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

Starting a business

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.

Getting electricity

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

Starting a business

Chile made starting a business easier by enabling online registration of

closed corporations.

China

Starting a business

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.

Getting electricity

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.

Enforcing contracts

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

Starting a business

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.

Starting a business

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

Getting electricity

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.

Enforcing contracts

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.

Enforcing contracts

Côte d’Ivoire made enforcing contracts easier by publishing reports on

commercial court performance and progress of cases.


Croatia

Starting a business

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

Starting a business

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

Starting a business

The Dominican Republic made starting a business easier by reducing the

minimum capital requirement.

Enforcing contracts

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.

Starting a business

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.

Getting electricity

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

Getting electricity

El Salvador made getting electricity easier by accepting electrical plans at

the same time as connection requests.

Equatorial Guinea

Starting a business

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

Starting a business

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.

Getting electricity

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

Starting a business

Finland made starting a business easier by reducing the fee and processing

time of online business registrations.

Gabon

Starting a business

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

Starting a business

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

Enforcing contracts

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

Getting electricity

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

Starting a business

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

Starting a business

Grenada made starting a business easier by introducing online name search.

Guinea

Starting a business

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

Starting a business

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

Starting a business

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

Starting a business

Indonesia (Jakarta) made starting a business easier by introducing an online

platform for business licensing and replacing hard copies with electronic

certificates.

Getting electricity

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.

Enforcing contracts

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

Starting a business

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.


Enforcing contracts

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

Starting a business

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 prod ucts, 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.

Getting electricity

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.

Getting electricity

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.

Enforcing contracts

Kosovo made enforcing contracts easier by introducing a consolidated law

on voluntary mediation.

Kuwait

Starting a business

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.

Getting electricity

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

Getting electricity

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

Starting a business

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.

Getting electricity

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

Enforcing contracts

Lebanon made enforcing contracts easier by adopting a law that regulates

all aspects of mediation as an alternative dispute resolution mechanism.

Lesotho

Starting a business

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

Getting electricity

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

Enforcing contracts

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

Starting a business

Malta made starting a business easier by implementing an online one-stop

shop for the registration of employers, employees, and value added tax.

Getting electricity

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.

Enforcing contracts

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.

Enforcing contracts

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.

Enforcing contracts

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.

Getting electricity

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.

Enforcing contracts

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

Starting a business

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.


Enforcing contracts

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.

Enforcing contracts

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

Starting a business

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.

Getting electricity

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.

Enforcing contracts

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

Enforcing contracts

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

Getting electricity

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

Starting a business

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.

Getting electricity

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

Enforcing contracts

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

Starting a business

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

Getting electricity

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

Getting electricity

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

Starting a business

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

Getting electricity

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

Starting a business

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.

Getting electricity

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

Starting a business

San Marino made starting a business easier by extending the deadline to

deposit the paid-in capital.

Saudi Arabia

Starting a business

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.

Getting electricity

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.

Enforcing contracts

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.

Getting electricity

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.

Enforcing contracts

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

Starting a business

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

Enforcing contracts

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

Starting a business

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

Starting a business

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.

Getting electricity

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

Starting a business

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

Getting electricity

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.


Getting electricity

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

Starting a business

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

Starting a business

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.

Enforcing contracts

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.

Enforcing contracts

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

Starting a business

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.

129

C H A P T E R 8

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137

GLOBAL CONTRIBUTORS

AdvocAtes for InternAtIonAl development

Ashurst llp

BAker mckenzIe

Bdo

cms legAl

deloItte

dentons

dlA pIper

eversheds sutherlAnd

eY

grAnt thornton

grAtA InternAtIonAl

John W. ffooks & co.

kpmg

lex mundI, AssocIAtIon of Independent lAW fIrms

mAYer BroWn

pWc*

reed smIth llp

russell Bedford InternAtIonAl

sheArmAn & sterlIng llp

tAlAl ABu-ghAzAleh legAl (tAg-legAl)

WhIte & cAse llp

REGIONAL CONTRIBUTORS

A.p. moller - mAersk group

Al tAmImI & compAnY

ArIAs lAW

BogA & AssocIAtes

centIl lAW

consortIum legAl

dfdl

ferrere ABogAdos

gArcíA & Bodán

Ius lABorIs - AllIAnce of lABor, emploYment, BenefIts And pensIons lAW fIrms

mIrAndA & AssocIAdos

pkf InternAtIonAl

sorAInen

trAnsunIon InternAtIonAl

vdA - vIeIrA de AlmeIdA & AssocIAdos

Wolf theIss

AFGHANISTAN

AfghAnIstAn centrAl BusIness regIstrY And IntellectuAl propertY (AcBr-Ip)

Invest-one corps Inc.

Mohammad AmiripAnel tech compAnY

Said Aziz SadatdA AfghAnIstAn BAnk

Mazhar BangashrIAA BArker gIllette Afg

Niamatullah Barakzailex ferghAnA AdvocAts & legAl consultAnts

Sultan Maqsood FazelQAderdAn electrIcItY compAnY

Aman GhalibdA AfghAnIstAn BreshnA sherkAt

Sayed Halim KhwajadA AfghAnIstAn BAnk

Abdul Hameed Sahak

Mohammad Afzal Hassanzada

Khalid HatamrIAA BArker gIllette Afg

Conan HigginstsI legAl enterprIses, pc

Izudin ImadrIAA BArker gIllette Afg

Sanzar KakarAfghAnIstAn holdIng group

Abdul Nafay KhaleeqmoBY group AfghAnIstAn

M. Wisal KhanlegAl orAcles

Sarah KhanlegAl orAcles

Thomas KraemerkAkAr AdvocAtes

Sayed Halim Kwaja

Masood MakohekmAt AfghAn constructIon compAnY (hAcc)

Khalid MassoudimAsnAd lAW fIrm

Shekib Mir Ahmad

Abdul Mutalib MohammadirIAA BArker gIllette Afg

Mohammad Jawad MoradiAfghAnIstAn InternAtIonAl BAnk

Atif MufassirdeloItte Yousuf AdIl, chArtered AccountAnts

Abdul Nasser NazarirAInBoW consultIng servIces

Tariq NazarwalldehsABz cItY development AuthorItY, Independent BoArd of kABul neW cItY development

Zahidullah OmarzairIAA BArker gIllette Afg

Ghazia PopalzairIAA BArker gIllette Afg

Habiburahman QaderdanQAderdAn electrIcItY compAnY

Ahmad RashidkABul munIcIpAlItY

Abdul Wahid RizwanzairIAA BArker gIllette Afg

Abdul Sami SaberdA AfghAnIstAn BAnk

Abdul Sami Sabir

Zahid SafirIAA BArker gIllette Afg

Abdul Nasser SahakdA AfghAnIstAn BAnk

Saharuddin Saiffi

Ferdous SamimtAAk Inc.

Mohammad Ismail Shahidlex ferghAnA AdvocAts & legAl consultAnts

Aali Shan AhmedIcon trAdIng And forWArdIng compAnY

Khesraw ShinwarikABul munIcIpAlItY

Neginal SultanlegAl orAcles

Zabiullah TahirzadadA AfghAnIstAn BreshnA sherkAt

Mohammad Taimur TaimurdA AfghAnIstAn BAnk

Sana WaheedlegAl orAcles

Massoud WardakAfghAnIstAn center for excellence (Ace)

Najibullah WardakmInIstrY of fInAnce

Mohammad ZarifkABul munIcIpAlItY

ALBANIA

Iris AgogenerAl dIrectorAte of tAxAtIon

Ermelinda AlimeriABkons

Artur AsllanitonuccI & pArtners

Artan BabaramogenerAl dIrectorAte of tAxAtIon

Sabina BabocikAlo & AssocIAtes

Redjan BashaABkons

Ledia BeçihoxhA, memI & hoxhA

Renis BegahoxhA, memI & hoxhA

Boiken BendoBendo lAW, AdvocAtes & legAl consultAnts

Armando BodeBogA & AssocIAtes

Genc BogaBogA & AssocIAtes

Artan BozoBozo & AssocIAtes lAW fIrm

Njazuela BraholligJIkA & AssocIAtes

Megi CaushiAvAnntIve consultIng sh.p.k.

* “PwC” refers to the network of member firms of PricewaterhouseCoopers International Limited (PwCIL), or, as the context requires, individual member firms of the PwC network. Each member firm is a separate legal entity and does not act as agent of PwCIL or any other member firm. PwCIL does not provide any services to clients. PwCIL is not responsible or liable for the acts or omissions of any of its member firms, nor can it control the exercise of their professional judgment or bind them in any way. No member firm is responsible or liable for the acts or omissions of any other member firm, nor can it control the exercise of another member firm’s professional judgment or bind another member firm or PwCIL in any way.

Doing Business 2020

contributors

Doing Business

2020

Doing Business would not be possible without the expertise and generous input of

a network of more than 15,000 local partners, including legal experts, business

consultants, accountants, freight forwarders, government officials, and other pro-

fessionals routinely administering or advising on the relevant legal and regulatory

requirements in the 190 economies covered. Contact details for local partners are

available on the Doing Business website at http://www.doingbusiness.org.

The names of the local partners wishing to be acknowledged individually are

listed below. The global and regional contributors listed are firms that have completed

multiple questionnaires in their various offices around the world.



Ilir DacioptImA legAl And fInAncIAl

Eriona DobrovodaAeco consultIng

Gerhard DulegJIkA & AssocIAtes

Elisa DunishaAvAnntIve consultIng sh.p.k.

Eniana DupiAeco consultIng

Besnik DurajdrAkopoulos lAW fIrm

Ana DylgjeriBAnk of AlBAnIA

Sokol ElmazajBogA & AssocIAtes

Pranvera FaguAlBAnIAn nAtIonAl BusIness center

Lorena GegaprIceWAterhousecoopers AudIt sh.p.k.

Ili GerdupiBogA & AssocIAtes

Enida GerxholliregIstrY of securItY pledges

Gjergji GjikagJIkA & AssocIAtes

Aurela GjokutajAltAx studIo

Eduart GjokutajAltAx studIo

Valbona GjonçariBogA & AssocIAtes

Klaid GogadIAmAnt logIstIcs

Shirli GorencakAlo & AssocIAtes

Esa HalaABkons

Ergys HasanigJIkA & AssocIAtes

Eris HoxhaABkons

Kristi HoxhaBogA & AssocIAtes

Shpati HoxhahoxhA, memI & hoxhA

Xhet HushiWolf theIss

Eris HysihAxhIA & hAJdArI

Paola IbrajBogA & AssocIAtes

Xhoana Icka RistanipuBlIc procurement AgencY

Belinda Ikonomi

Evis JanigJIkA & AssocIAtes

Brunilda JegeniregIstrY of securItY pledges

Ilir JohollarihoxhA, memI & hoxhA

Bledar KabashimInIstrY of JustIce

Oltion KaçanigJIkA & AssocIAtes

Neritan KallfatonuccI & pArtners

Miranda KapllaniBenImpex & co.

Aldi KarecoBogA & AssocIAtes

Olta KaziajAvAnntIve consultIng sh.p.k.

Brunilda KertushaBogA & AssocIAtes

Cankja KlodianaproconsultIng AlBAnIA

Ina KodrahAxhIA & hAJdArI

Ilda KojagenerAl dIrectorAte of tAxAtIon

Migena KolonjaBogA & AssocIAtes

Brikena Korriku

Flamur KuçiAdvIce

Anisa KuqipWc AlBAnIA

Fatmir Lacej

Renata LekaBogA & AssocIAtes

Petraq Likaoshee (operAtorI I shperndArJes se energJIse elektrIke)

Arbër LloshioptImA legAl And fInAncIAl

Tetis LubonjamInIstrY of JustIce

Marlind MaksutiprIceWAterhousecoopers AudIt sh.p.k.

Petrit MalajBdo AlBAnIA llc

Andi MemihoxhA, memI & hoxhA

Romeo MerrukoAA+ pArtners legAl & consultIng

Aigest MilokAlo & AssocIAtes

Krista MocoABkons

Eno MujaBendo lAW, AdvocAtes & legAl consultAnts

Ina MullajABkons

Kristo MyridinasprIceWAterhousecoopers AudIt sh.p.k.

Andi PacaniBogA & AssocIAtes

Greta PagriapuBlIc procurement AgencY

Rozi PavaciBogA & AssocIAtes

Trojan PavllovskiBogA & AssocIAtes

Loreta PeciprIceWAterhousecoopers AudIt sh.p.k.

Enkeleda PeshkatariAlBAnIAn nAtIonAl BusIness center

Erlir Putoputo, topI & pArtners

Merita Qato

Krisela QirushigJIkA & AssocIAtes

Anisa RamaBogA & AssocIAtes

Mimoza Sadushaj

Flutura SalaInstItute of stAtIstIcs, InstAt

Alban ShanajtAshko pustInA

Rrezarta Shehu

Majlinda SheshihoxhA, memI & hoxhA

Armand ShkambieAsY WAY electrIc

Elda ShurajahoxhA, memI & hoxhA

Ralf TafaregIstrY of securItY pledges

Ketrin TopçiuBozo & AssocIAtes lAW fIrm

Fatos TushastudIo ArchImed - desIgn & engIneerIng compAnY

Bjorni VasilikAlo & AssocIAtes

Gerhard VelajBogA & AssocIAtes

Sulejman VeziBAnk of AlBAnIA

Greis XhafaprIceWAterhousecoopers AudIt sh.p.k.

Donald XhelilifIrst court of tIrAnA

Enida ZeneliBozo & AssocIAtes lAW fIrm

ALGERIA

Ax - consult, Agence d’ArchItecture et d’urBAnIsme

deloItte AlgÉrIe

Amina AbdelatifcABInet d’AvocAts hABchI

Kheira AbdelmoulasIdI m’hAmed trIBunAl

Lahfaya AbderrahmanecAIsse nAtIonAle des AssurAnces socIAles (cnAs)

Rahmani AbderrahmaneBureAu des mArchÉs de lA dIrectIon des trAvAux puBlIcs de lA WIlAYA d’Alger

Radia AbdousghellAl & mekerBA

Meziane AberkanesArl remelec

Bachir AgguerabiAxel engIneerIng AgguerABI

Kamel Ait SaddiksocIÉtÉ de dIstrIButIon de mAterIel electrIQue (sodImel)

Hamza Ait SaisocIÉtÉ de dIstrIButIon de mAterIel electrIQue (sodImel)

Salima AlouilAW fIrm goussAnem & AlouI

Djelloul AouidetteunIon nAtIonAle des trAnsItAIres et commIssIonnAIres AlgÉrIens (untcA)

Kadi Arezki

Lalaoui Assiacentre nAtIonAl du regIstre du commerce (cncr)

Mohamed Atbietude notArIAle mohAmed AtBI

Djamila AzzouzcABInet d’AudIt Azzouz - correspondent of russell Bedford InternAtIonAl

Salim AzzouzcABInet d’AudIt Azzouz - correspondent of russell Bedford InternAtIonAl

Yannil BelbachirfAres group lAW fIrm

Hassan Djamel BelloulacABInet BelloulA

Tayeb BelloulacABInet BelloulA

Abdelouahab BenalitrAnsIt mouhouB kAmAl

Othmane BenaliAccountAnt

Khellaf BenantarcABInet de mAÎtre khellAf BenAntAr

Anis BenissadlAnouAr pArtners

Hind BenmiloudBenmIloud AvocAts

Meriem BenmouloudAgence nAtIonAle du cAdAstre

Amine Bensiamcms BureAu frAncIs lefevBre

Farid BensoumaArchI desIgn

Mehdi BerbaguiAvocAt

Rachid BerredanechAmBre nAtIonAle des notAIres

Souad BeskrifAres group lAW fIrm

Abdelhakim Bettachel’AssemBlÉe populAIre communAle d’Alger centre

Adnane BouchaibBouchAIB lAW fIrm

Abdelahamid BoulouadnineBAnQue d’AlgÉrIe

Foued BourabiatBourABIAt AssocIÉs

Abderrahmane BourkaibfId AccountIng sArl

Lamia Bousaadi Ait LahoussineBongIorno AlgerIA sArl

Karima Chalal

Mohammed Chemloulchemloul & AssocIÉs

Mohand Larbi Ikram ChikhimlI chIkhI

Philippe CoudèrepWc AlgerIA

Mohamed Riad DeramchicABInet d’AudIt Azzouz - correspondent of russell Bedford InternAtIonAl

Said DibBAnQue d’AlgÉrIe

Hamil FaidistudIo A

Omar FouchanesArl gloBtAIner logIstIQue AlgerIe

Noureddine GhoulsocIÉtÉ de dIstrIButIon de l’electrIcItÉ et du gAz d’Alger (sdA)

Khaled GoussanemlAW fIrm goussAnem & AlouI

Yazid HabchicABInet d’AvocAts hABchI

Kareche HaceneAnfAk AlgerIe

Samir HamoudacABInet d’AvocAts sAmIr hAmoudA

Imene HaricheBAnQue d’AlgÉrIe

Mohamed Hiahemzizougrgt

Halim KarabadjisocIÉtÉ de dIstrIButIon de l’electrIcItÉ et du gAz d’Alger (sdA)

Yamina KebirlAW offIce of YAmInA keBIr

Djamel KoudritrAnsIt ActIon

Mouenis LakhdarilAkhdArI cABInet d’AvocAts

Mohamed LanouarlAnouAr pArtners

Rym LouciflpA-cgr AvocAts

Mohamed Amine MebarkimeBArkI lAW fIrm

Sandra Mechtacentre nAtIonAl du regIstre du commerce

Ayoub MeliziAmA

Zitoun Amine Nabilelectronet

Hassane Nait IbrahimsArl gloBtAIner logIstIQue AlgerIe

Ramzi Oualikpmg

Hamid Ould HocinestudIo A

Wissam RamdanifAres group lAW fIrm

Hafida Sadaouicentre nAtIonAl du regIstre du commerce (cncr)

Lazhar SahbanipWc AlgerIA

139Doing Business 2020 contributors

Lyes SalhiBet sAlhI

Amine Satorcms BureAu frAncIs lefevBre

Samir Sayahcms BureAu frAncIs lefevBre

Abdelmadjid Silinis.B.B. pArtners

Said ToumicABInet sAId toumI

Cherfri WahihaghellAl & mekerBA

Nourredine YahicABInet YAhI

Amine ZerhouniBdo

Khedidja ZianeBAnQue d’AlgÉrIe

ANGOLA

mInIstÉrIo dA energIA e águAs

Luís AndradepWc

Sika AwoonorgloBAl choIce AngolA ldA

Marcos Balancaende-ep

Sandra BarradasrAngel expresso e trÂnsItos AngolA

Jeanine Batalha FerreirapWc

Luís Borba RodriguesfátImA freItAs AdvogAdos

Diogo CarreiraplmJ – socIedAde de AdvogAdos, rl

Guilherme CarreiraedIfer AngolA

Luis Filipe CarvalhoAdcA lAW fIrm - memBer of dlA pIper AfrIcA group

Jaime Carvalho EstevespWc

Yasmina Costa3c lAW fIrm

Nelson Couto-Cabral3c InternAtIonAl

Inês Barbosa CunhapWc

Alwin Leon DasfAms trAnsItárIos ldA

Neuza DiasfBl AdvogAdos

Alexandre FernandesAfBs pArtners

Rui Ferreira de AlmeidaAdcA – cArvAlho & AssocIAdos (su), ldA.

Luis Fraústo VaronaABreu AdvogAdos

Sara FrazãomIrAndA & AssocIAdos

Alberto Galhardo SimõesmIrAndA & AssocIAdos

Yuri GangacfA

Miguel GonçalvesrAngel expresso e trÂnsItos AngolA

Renato Guerra de AlmeidamIrAndA & AssocIAdos

Jean-Claude JuninBollorÉ AfrIcA logIstIcs AngolA

Ernesto KambindatrAnsmIx

Paulo LoboABreu cArgA e trÂnsItos, ldA - AngolA

Chindalena LourençofátImA freItAs AdvogAdos

Rita Lufinha BorgesmIrAndA & AssocIAdos

Aderito Pedro ManicoInstItuto regulAdor dos servIÇos de electrIcIdAde e águAs (IrseA)

António Manuel da SilvaInstItuto regulAdor dos servIÇos de electrIcIdAde e águAs (IrseA)

Orlanda MarquesrAngel expresso e trÂnsItos AngolA

Joana Marques dos ReisplmJ – socIedAde de AdvogAdos, rl

Ulanga Gaspar MartinsBAnco prIvAdo AtlÂntIco

Rute Martins SantoscfA

Arcelio MatiasArcÉlIo InácIo de AlmeIdA mAtIAs – ArdJA-prestAÇÃo de servIÇos e consultorIA, ldA

Vanessa Matos MendescfA

António Micóloende-ep

Stephen MontellanopWc

Marcos NetoBAnco nAcIonAl de AngolA

Catarina Neto FernandesAdcA – cArvAlho & AssocIAdos (su), ldA.

José PachecoJosÉ pAcheco despAchAnte ofIcIAl

Júlio Pascoalende-ep

Alexandre PegadoAlexAndre pegAdo - escrItÓrIo de AdvogAdos

André Miguel PitéutrAnsItex AngolA

José QuartaInstItuto regulAdor dos servIÇos de electrIcIdAde e águAs (IrseA)

João Roblesf. cAstelo BrAnco & AssocIAdos

Cláudia Santos MalaquiasmIrAndA & AssocIAdos

Sandra SaraivaBcsA – AdvogAdos

Bruno SerejoelA – expert legAl AssIstAnce

Tatiana SerrãofBl AdvogAdos

Gervásio SimãogeplI AngolA

Sandra Tavares MagalhãesmIrAndA & AssocIAdos

Daniela Tavares NunesABreu AdvogAdos

Elsa TchicanhaBcsA – AdvogAdos

Cristina TeixeirapWc

Kiluange TinycfA

Ricardo VelosorIcArdo veloso AdvogAdos AssocIAdos - lAW offIce

ANTIGUA AND BARBUDA

mInIstrY of lABor

phIllIps, phIllIps & ArchIBAld

Vernon BirdsurveY And mAppIng dIvIsIon

Raju BodduAntIguA & BArBudA customs & excIse dIvIsIon

Ricki CamachoAntIguA & BArBudA IntellectuAl propertY & commerce offIce (ABIpco)

Neil CoatesgrAnt thornton

Nkosi Cochranedevelopment control AuthorItY

Luann De CostalIghthouse gloBAl servIces

Brian D’OrnellasoBm InternAtIonAl, AntIguA ltd.

Sherry GreenelIghthouse gloBAl servIces

Craig JacasstApleton chAmBers

Jermaine JarvinInlAnd revenue depArtment

Colin John JenkinscJc + AssocIAtes Inc.

Ato LewismInIstrY of heAlth And the envIronment

Stuart Alexander LockhartstuArt lockhArt legAl servIces

Hugh C. MarshallmArshAll & co.

Jason PetersAntIguA puBlIc utIlItIes AuthorItY (ApuA)

Jenea PhillippremIer BeverAges ltd.

Marsha Prince-ThomasgrAnt thornton

Jermaine RhuddlAnd regIstrY (regIsto, notArIAdo e IdentIfIcAcAo)

Andrea RobertsroBerts & co.

Jason RobertsAntIguA And BArBudA port AuthorItY

Safiya RobertsroBerts & co.

Errol Samuel

Megan Samuel-FieldssAmuel fIelds consultIng group ltd.

Frank SchwartzAntIguA mArItIme AgencIes

Sharon SimmonslAnd regIstrY (regIsto, notArIAdo e IdentIfIcAcAo)

Owren Smithdevelopment control AuthorItY

Frederick Southwelldevelopment control AuthorItY

Wayne SpencercArIBseAs ltd.

ARGENTINA

fundAcIÓn poder cIudAdAno

Lucas AbalrIverA & AsocIAdos

Ignacio AcedogonzAlez & ferrAro mIlA, cAsIr, dI IorIo Y melhem

Cecilia Andrea AcostamBB BAlAdo BevIlAcQuA ABogAdos

Jose María AlloncaAlloncA ABogAdos legAl & BusIness consultIng

Osvaldo AlonsogoBIerno de lA cIudAd de Buenos AIres

María Florencia AngélicocAnosA ABogAdos

María Agustina AntocciBomchIl

Nicolás AridarAttAgAn, mAcchIAvello ArocenA & peÑA roBIrosA ABogAdos

Ana Luisa ArtesiArQuItecturA Y AmBIente

María Fernanda ArturicentrAl BAnk of ArgentInA

Mikaela BadaraccomItrAnI cABAllero & ruIz moreno

Mercedes Balado BevilacquamBB BAlAdo BevIlAcQuA ABogAdos

Vanesa BaldavItAle, mAnoff & feIlBogen

Gonzalo Carlos BallesterJ.p. o’fArrell ABogAdos

Maria Laura BarbosazAng, Bergel & vIÑes ABogAdos

Mariela BarrososeAsIde logIstIc

Néstor J. BelgranoBomchIl

Veronica Daniela BerkopectoYotA ArgentInA

Elias BestanimArvAl, o’fArrell & mAIrAl, memBer of lex mundI

Martin BoldessecretAríA generAl del goBIerno de lA cIudAd de Buenos AIres

Pilar Etcheverry BoneomArvAl, o’fArrell & mAIrAl, memBer of lex mundI

Ignacio Fernández BorzesefB tAx legAl

Laura Huertas BuragliamItrAnI cABAllero & ruIz moreno

Damián BurgiosAlAverrI | BurgIo | Wetzler mAlBrán

Fabiola Busto BlancogonzAlez & ferrAro mIlA, cAsIr, dI IorIo Y melhem

Delfina CalabroestudIo BeccAr vArelA

Augustin CamañovolksWAgen ArgentInA sA

Javier CanosacAnosA ABogAdos

Magdalena CarbóBomchIl

Federico CarenzoleonhArdt & dIetl

Mariano E. CarricartBAdenI, cAntIlo, lAplAcette & cArrIcArt

Gustavo CasirgonzAlez & ferrAro mIlA, cAsIr, dI IorIo Y melhem

Luciano CativafB tAx legAl

Ma. Cecilia Herrero de PratesiregIstro de lA propIedAd InmueBle de lA cApItAl federAl

Gustavo CedronemItrAnI cABAllero & ruIz moreno

Agustín Comastrig. Breuer

Maria Ines CorráBomchIl

Agueda CrespounIon InternAcIonAl del notArIAdo

Roberto H. CrouzelestudIo BeccAr vArelA

Ximena Daract LaspiurBomchIl

Pablo Hernan De SantisescrIBAnIA de sAntIs

Oscar Alberto del RíocentrAl BAnk of ArgentInA

Viviane DeleosohondA motor de ArgentInA sA

Santiago di PardohondA motor de ArgentInA sA

Noelia Aldana Di StéfanoJ.p. o’fArrell ABogAdos

Victoria DiezpÉrez AlAtI, grondonA, BenItes, Arntsen ABogAdos

Analía Verónica DuránmBB BAlAdo BevIlAcQuA ABogAdos


Dana EiznersevergnInI, roBIolA, grInBerg & tomBeur

Daniel Fernandez de la Torreconsultores srl

Sonia Ferrariconsultores srl

Pablo Fernando Ferraro MilagonzAlez & ferrAro mIlA, cAsIr, dI IorIo Y melhem

Diego M. Fissoreg. Breuer

Ignacio Funes de Riojafunes de rIoJA & AsocIAdos, memBer of Ius lABorIs

Daniel GalileacámArA ArgentInA de lA construccIÓn

Martín GastaldiestudIo BeccAr vArelA

Javier M. Gattó BicaincAndIotI gAtto BIcAIn & ocAntos

Juan José GlusmanpWc ArgentInA

Gonzalo María GrosJ.p. o’fArrell ABogAdos

Sandra S. Guillan

Federico Guillermo Absig. Breuer

Alfonso Guitierez ZaldivarescrIBAnI gutIerrez zAldIvAr

Maria del Pilar GutierrezleonhArdt & dIetl

Nicolas HarringtonrAttAgAn, mAcchIAvello ArocenA & peÑA roBIrosA ABogAdos

Carlos Hernandezconsultores srl

Paula HerteldIreccIÓn generAl de regIstro de oBrAs Y cAtAstro (cItY of Buenos AIres)

Gabriela Hidalgo

Daniel Intilerussell Bedford ArgentInA - memBer of russell Bedford InternAtIonAl

Edgardo IsolaBomchIl

Nicole JaureguiberrypÉrez AlAtI, grondonA, BenItes, Arntsen ABogAdos

Luis KatzAssocIAcIÓn de fáBrIcAs ArgentInAs de componentes (AfAc)

Pilar Lodewyckx HardyestudIo BeccAr vArelA

Marcelo LópezInspeccIÓn generAl de JustIcIA

Veronica LopreiteAgencIA guBernAmentAl de control

María Lorena SchiaritimArvAl, o’fArrell & mAIrAl, memBer of lex mundI

Pablo G. LougeAllende & BreA ABogAdos

Juan Manuel MagadanpWc ArgentInA

Hector A. MairalmArvAl, o’fArrell & mAIrAl, memBer of lex mundI

Maria Jose MartinezWIener soto cApArrÓs

Maria Jimena Martinez CostamItrAnI cABAllero & ruIz moreno

Maria Cecilia MasmArvAl, o’fArrell & mAIrAl, memBer of lex mundI

Ignacio Masnatta LlenasmArvAl, o’fArrell & mAIrAl, memBer of lex mundI

Julián MeliscAndIotI gAtto BIcAIn & ocAntos

Ana Belén MicciarelliestudIo o’fArrell

Julián MichelrAttAgAn, mAcchIAvello ArocenA & peÑA roBIrosA ABogAdos

María Fernanda MierezestudIo BeccAr vArelA

Bernardo Mihura De EstradaescrIBAnIA mIhurA

Diego MinervamItrAnI cABAllero & ruIz moreno

Walter MinettimAersk ArgentInA

Jorge MirandaclIppers sA

María Morena Del RíoAllende & BreA ABogAdos

Jonathan MorseWIener soto cApArrÓs

Jorge MuratorioestudIo o’fArrell

Damián NavarrorIchArds, cArdInAl, tutzer, zABAlA & zAefferer

Pedro NicholsonestudIo BeccAr vArelA

Luciano José NísticoJ.p. o’fArrell ABogAdos

Alfredo Miguel O’FarrellmArvAl, o’fArrell & mAIrAl, memBer of lex mundI

Santiago Luis Oliva PintorAttAgAn, mAcchIAvello ArocenA & peÑA roBIrosA ABogAdos

Gabriel Omar NeyrapsA groupe

Maria Alejandra OrellanagonzAlez & ferrAro mIlA, cAsIr, dI IorIo Y melhem

Federico Jorge PaneroInternAtIonAl notArY of ArgentInA

Tomas Raul PeñaestudIo BeccAr vArelA

Ramón PerezdhB comex

Laura Piedrahita AbellarIverA & AsocIAdos

Alejandro PolettoestudIo BeccAr vArelA

Julieta PolovolksWAgen ArgentInA sA

Enrique PuglianoorgAnIzAcIÓn verAz sA comercIAl de mAndAtos e Informes In AffIlIAtIon WIth eQuIfAx Inc.

María Clara PujolWIener soto cApArrÓs

Guillermo QuiñoapÉrez AlAtI, grondonA, BenItes, Arntsen ABogAdos

Rafael RamogninoecovIs ArgentInA rAmognIno, de AlBAlAdeJo & AsocIAdos sc

Eduardo RastelliAsocIAcIÓn de fáBrIcAs de Automotores (AdefA)

Julio Cesar RiverarIverA & AsocIAdos

Matías RiverasAlAverrI | BurgIo | Wetzler mAlBrán

Sebastián RodrigoAlfAro ABogAdos

Ignacio RodriguezpWc ArgentInA

Julián Andrés RodríguezJ.p. o’fArrell ABogAdos

Teodoro Rodríguez Cáceresg. Breuer

Cristian RuffapsA groupe

Diego SalaverrisAlAverrI | BurgIo | Wetzler mAlBrán

Luz María SalomónJ.p. o’fArrell ABogAdos

Juan Martin Salvadores de Arzuagade dIos & goYenA ABogAdos consultores

Gonzalo J. SanchezsAnchez, lupI & AsocIAdos

Ignacio Sanchez VaqueirogonzAlez & ferrAro mIlA, cAsIr, dI IorIo Y melhem

Ramiro SanturioleonhArdt & dIetl

Carolina SerraestudIo BeccAr vArelA

Maria Elisa SimunovichBomchIl

Federico SosaestudIo BeccAr vArelA

Maria Florencia Sota VazquezAlfAro ABogAdos

Pablo StaszewskistAszeWskI & AssocIAtes

Juan Antonio StupenengoBeccAr vArelA

Maria Magdalena TatoescrIBAnIA tAto-dAmIlAno

Ricardo TavierespWc ArgentInA

Jose Antonio Pollo TojoestudIo fernAndez vAzQuez sA

Adolfo Tombolinirussell Bedford ArgentInA - memBer of russell Bedford InternAtIonAl

María Paola TrigianiAlfAro ABogAdos

Nicolás UsandivarasBruchou, fernAndez mAdero, lomBArdI & mItrAnI

Emilio Beccar VarelaestudIo BeccAr vArelA

Gabriel VernolaBeccAr vArelA

Eduardo J. Viñalesfunes de rIoJA & AsocIAdos, memBer of Ius lABorIs

Verónica VolmanpÉrez AlAtI, grondonA, BenItes, Arntsen ABogAdos

Germán Wetzler MalbránsAlAverrI | BurgIo | Wetzler mAlBrán

Roberto Wimangreen IngenIeríA

Joaquín Emilio ZappaJ.p. o’fArrell ABogAdos

ARMENIA

mInIstrY of economY

Mher AghabekyanYerevAn munIcIpAlItY

Sergey Aghinyan

Mike AhernpWc

Astghik AntonyanBest solutIons

Armen ArakelyanstAte regIster AgencY of legAl entItIes of ArmenIA

Makar ArakelyansAtI freIght forWArdIng cJsc

Hayk AsatryanYerevAn munIcIpAlItY

Narek AshughatoyanlegAl lAB

Alen AssaturianurBAn unIt llc

Alexander Astvatsatryan

Vahe AstvatsatryanBest solutIons

David BabayanhorIzon 95

Karapet BadalyanAll t consultIng cJsc

Anushik BaghdasaryanAvenue consultIng group

Hasmik BalabekyanmInIstrY of JustIce

Vahagn BalabekyanzohrABYAn & pArtners lAW fIrm

Artur BalyanlegAl WAve lAW offIce ltd.

Eduard BezoyanchAnApArh llc

Aharon ChilingaryanBdo AccountIng, tAx And legAl ArmenIA

Lusine ChilingaryanBdo AccountIng, tAx And legAl ArmenIA

Tatevik DanielyanArlex InternAtIonAl cJsc

Tigran DanielyantoWer InternAtIonAl consultAnts

Robert DarbinyanYerevAn munIcIpAlItY

Azat DunamalyanlegAl WAve lAW offIce ltd.

Ashot GabrielyanAcrA credIt BureAu

Gagik GalstyanhorIzon 95

Khoren Gasparyanthe stAte commIttee of reAl propertY cAdAstre of the government of the repuBlIc of ArmenIA

Levon GevorgyaneY ArmenIA

Nazeli Gevorgyan

Shoghik Gharibyankpmg

Tatevik GhayibyanlegAl lAB

Mariam GhulyanghulYAn And pArtners lAW fIrm

Gayane GrigoryangrAnt thornton llp

Gurgen GrigoryanlegelAtA

Liza GrigoryanYerevAn court of fIrst InstAnce

Mihran GrigoryanAvenue consultIng group

Tigran GrigoryanAvenue consultIng group

Anahit HakhumyanmInIstrY of urBAn development

Armen HakobyanlegAl expert

Gevorg HakobyanelAWphAnt lAW fIrm

Hasmik HarutyunyanpWc

Hovhannes Harutyunyanplus 1 lAW group llc

Karen HarutyunyanelectrIc netWorks of ArmenIA

Marika HarutyunyaneY ArmenIA

Artak HovakimyanBIg energo llc

Yegishe HovannisyantrAns logIstIc cAucAsus

Artur Hovhannisyanconcern-dIAlog lAW fIrm

Mariam Hovsepyanter-tAchAtYAn AdvocAtes And legAl counsel

Vahan Hovsepyan

Nerses IsajanyanvArdAnYAn & pArtners

Zhirayr KaragezyanAndAco llc

Anna KarapetyantoWer InternAtIonAl consultAnts

Artur KarapetyanfAIrYlAnd logIstIcs


Kamo Karapetyanernst & Young cJsc

Haykuhi KarapetyanfAIrYlAnd logIstIcs

Andranik KasaryanYerevAn munIcIpAlItY

Anaida KhachatryanfAIrYlAnd logIstIcs

Georgi KhachatryanAvenue consultIng group

Ruben KhachatryankAmurJshIn llc

Ara KhzmalyanAdWIse consultIng

Gayane ManukyanghulYAn And pArtners lAW fIrm

Sargis ManukyanYerevAn munIcIpAlItY

Anna MargaryanhAp lAW fIrm

Anna MargaryanstAte regIster AgencY of legAl entItIes of ArmenIA

Gor MargaryanlegelAtA

Nora MartirosyanInvestIng proJects ImplementAtIon unIt BuIldIng up of YerevAn-cnco

Tigran Martirosyanmm legAl outsource llc

Vova MartirosyanBlesk ltd.

Vahagn MarukhyaneY ArmenIA

Nshan MatevosyanArlex InternAtIonAl cJsc

Armen M. MelkumyanfIdelItY consultIng cJsc

Arthur MeshianYerevAn munIcIpAlItY

Anzhela MesropyanpWc

Eduard MesropyanJInJ engIneerIng And consultIng

Hovhannes MesropyanJInJ engIneerIng And consultIng

Vahagn MikayelyanhsBc BAnk

Eleonora MkrtchyancentrAl BAnk of ArmenIA

Gagik MkrtehyanstAte regIster AgencY of legAl entItIes of ArmenIA

Mariam MkrtichyanhAp lAW fIrm

Satenik NubaryanAdWIse consultIng

Narine NuroyanBdo AccountIng, tAx And legAl ArmenIA

Aram Orbelyanconcern-dIAlog lAW fIrm

Shavarsh PetakchyanIlex lAW fIrm

Arman PetrosyanInvestIng proJects ImplementAtIon unIt BuIldIng up of YerevAn-cnco

Edgar Petrosyanthe stAte commIttee of reAl propertY cAdAstre of the government of the repuBlIc of ArmenIA

Naira PetrosyanBdo AccountIng, tAx And legAl ArmenIA

Sarhat PetrosyanreAl estAte cAdAstre commIttee

Suren Petrosyansp consultIng llc

Hayk PogosyanArsArQtex llc

Narek SadoyanArlex InternAtIonAl cJsc

Nare SahakyanArshInBAnk cJsc

Thomas SamuelianArlex InternAtIonAl cJsc

Anahit SargsyanBdo AccountIng, tAx And legAl ArmenIA

David SargsyanAmerIA cJsc

Sergey SarukhanyanlegelAtA

Gor ShahbazyanpWc

Ruben Shakhmuradyancomfort r&v

Albert SimonyanAm lAW fIrm

Hakob TadevosyangrAnt thornton llp

Arevik TarzyanAvItA llc

Lilit Torosyankpmg

Arpine Yeghikyanthe chAmBer of AdvocAtes of the rA

Nerses YeritsyancentrAl BAnk of ArmenIA

Hmayak YezekyangloBAl logIstIcs llc

Ara ZohrabyanzohrABYAn & pArtners lAW fIrm

AUSTRALIA

AttorneY-generAl’s depArtment

fAYmAn InternAtIonAl ptY. ltd.

hIll shIre cItY councIl

Paul AgnewcornWAlls

Judith Ainge McLeishmArQue lAWYers

Irene ArgeresWhIte & cAse llp

Mariam AzzoclAYton utz, memBer of lex mundI

Michael BamptongAdens

Michael BarnettpWc AustrAlIA

Rosanne BellAustrAlIAn securItIes & Investments commIssIon

Harold BolithokIng & Wood mAllesons

Tom Boycethomson geer

Lynda BrummpWc AustrAlIA

Amanda ConeyworthferrIer hodgson mh sdn Bhd

Kristy DixonmArQue lAWYers

Paul EvanscornWAlls

Callum FitzpatrickWhIte & cAse llp

Christina GupWc AustrAlIA

Philip HarveykIng & Wood mAllesons

Rob HayesAustrAlIAn securItIes & Investments commIssIon

Owen HayforddlA pIper

Claudia HollingstreAsurY of AustrAlIA

Ruveena KaliannanWhIte & cAse llp

Luke KeetAustrAlIAn securItIes & Investments commIssIon

Morgan KellyferrIer hodgson mh sdn Bhd

Nathanael KitinganmAcpherson + kelleY lAWYers

Kevin LeeeQuIfAx

Samy MansourclAYton utz, memBer of lex mundI

John Martinthomson geer

Mitchell MathasmAthAslAW

Nicholas MavrakisclAYton utz, memBer of lex mundI

Mark MaxwellfusIon IndustrIes ptY. ltd.

Lionel MeehanAshurst llp

Abdur MohamedpWc AustrAlIA

James MullalytreAsurY of AustrAlIA

Edmond ParkclAYton utz, memBer of lex mundI

Olivia PeckmArQue lAWYers

Wesley RogersmArQue lAWYers

Rebecca ScottAshurst llp

Ruwan Senanayake

Bob SparshatteQuIfAx

Damian SturzakermArQue lAWYers

Mark SwanmIlls oAkleY

Michael Sweeneylee green & co.

Nicolette TanWhIte & cAse llp

Dilini WaidyanathahIllYer rIches

Amanda WuAshurst llp

AUSTRIA

federAl mInIstrY for dIgItAl And economIc AffAIrs

Thomas BarederoesterreIchIsche nAtIonAl BAnk

Constantin Benesschoenherr

Ludwig BittnerÖsterreIchIsche notArIAtskAmmer

Manfred BuricfederAl mInIstrY of constItutIonAl AffAIrs, reform, deregulAtIon And JustIce

Maurizio BussiIlo europe And centrAl AsIA offIce

Sonja BydlinskimInIstrY of JustIce

Thomas DeutingerfreshfIelds BruckhAus derInger

Martin Ebnerschoenherr

Martin EckeltAYlorWessIng e | n | W | c nAtlAcen WAlderdorff cAncolA rechtsAnWÄlte gmBh

Julius ErnstBev

Tibor FabianBInder grÖssWAng rechtsAnWÄlte gmBh

Julian Feichtingerchsh cerhA hempel spIegelfeld hlAWAtI, memBer of lex mundI

Martin FoerstergrAf & pItkoWItz rechtsAnWÄlte gmBh

Christina Fritzschoenherr

Ferdinand GrafgrAf & pItkoWItz rechtsAnWÄlte gmBh

Andreas HableBInder grÖssWAng rechtsAnWÄlte gmBh

Sebastian HaenssegrAf & pItkoWItz rechtsAnWÄlte gmBh

Herbert HerzigAustrIAn chAmBer of commerce

Alexander HofmannlAWYer

Armin ImmervollmInIstrY of fInAnce

Alexander IsolagrAf & pItkoWItz rechtsAnWÄlte gmBh

Amith Gururaj Karanthppc AustrIA holdIng gmBh

Birgit KettlgruberfreshfIelds BruckhAus derInger

Andreas KezerschImA mAYer stArlInger rechtsAnWÄlte gmBh

Margarete KinzpWc AustrIA

Alexander KlauserBrAuneIs klAuser prÄndl rechtsAnWÄlte gmBh

Rudolf KricklpWc AustrIA

Michaela Kristchsh cerhA hempel spIegelfeld hlAWAtI, memBer of lex mundI

Peter Madlschoenherr

Annemarie MilleAustrIAn federAl economIc chAmBers

Gerald MittereggerInternAtIonAl logIstIc gAteWAY

Johannes MrazekAustrIAn regulAtorY AuthorItY

Lisa MullnerfreshfIelds BruckhAus derInger

Nikolaus NeubauerpWc AustrIA

Felix NeuwirtherfreshfIelds BruckhAus derInger

Can Michael NuralfreshfIelds BruckhAus derInger

Mag Esra Özkanchsh cerhA hempel spIegelfeld hlAWAtI, memBer of lex mundI

Balint OzsvarBInder grÖssWAng rechtsAnWÄlte gmBh

Filip PericfreshfIelds BruckhAus derInger

Thomas RosenthalerscWp schIndhelm AustrIA

Johannes SamaanfreshfIelds BruckhAus derInger

Edwin ScharfscWp schIndhelm AustrIA

Georg SchimaschImA mAYer stArlInger rechtsAnWÄlte gmBh

Stephan SchmalzlschImA mAYer stArlInger rechtsAnWÄlte gmBh

Daniel SchmidtBInder grÖssWAng rechtsAnWÄlte gmBh

Ernst SchmidtBAldInger & pArtner

Alexander SchultmeyerdlA pIper WeIss-tessBAch rechtsAnWÄlte gmBh

Friedrich Schwankdr. f. schWAnk lAW offIces

David SeidgrAf & pItkoWItz rechtsAnWÄlte gmBh

Simon SmrecnikdlA pIper WeIss-tessBAch rechtsAnWÄlte gmBh


Helmut SpronglAustrIAn regulAtorY AuthorItY

Thomas Trettnakchsh cerhA hempel spIegelfeld hlAWAtI, memBer of lex mundI

Eugen VelicustrABAg se

Birgit Vogt-MajarekschImA mAYer stArlInger rechtsAnWÄlte gmBh

Gerhard Wagnerksv1870 InformAtIon gmBh

Lukas A. WeberBrAuneIs klAuser prÄndl rechtsAnWÄlte gmBh

Stefan WeiledergrAf & pItkoWItz rechtsAnWÄlte gmBh

Isabella WienergrAf & pItkoWItz rechtsAnWÄlte gmBh

Elisabeth Zehetner-PiewaldAustrIAn chAmBer of commerce

Kathrin ZellerfreshfIelds BruckhAus derInger

AZERBAIJAN

Daghbeyi Abasovprogres Adf

Badal AbbasovkreopAk

Jeyhun AbbasovAvrorA

Aygun AbbasovamIchAel WIlson & pArtners ltd.

Ophelia Abdulaevadentons

Shaig AdigozalovcentrAl BAnk of the repuBlIc of AzerBAIJAn

Azar Adiloglu

Aslan AgayevtrAnsBroker llc

Chingiz Agharzaev

Jalil AhmadovkAngArlI & pArtners lAW offIce

Azer AkbarovBdo AzerBAIJAn

Adil AliyevmInIstrY of JustIce

Azer Aliyev

Kamil AliyevAzvIrt

Ramil AliyevgAc mmc

Samir Aliyev Rasim

Akshin AmirovInternAtIonAl BAnk of AzerBAIJAn

Anar Asadovhgn counselor ltd.

Aykhan AsadovBm morrIson pArtners llc

Mammadov AsafQArAntI InsAAt

Zhala AsgarlimgB lAW offIces

Shahla AsgarovadeloItte

Ismail AskerovmgB lAW offIces

Rauf AtakishiyevAvrorA

Ali BabayevmgB lAW offIces

Jamal BaghirovBm morrIson pArtners llc

Natavan BaghirovaBm morrIson pArtners llc

Elvin BakhishovpAttern llc

Emil BashirovgrAtA InternAtIonAl

Khayyam Bayramov

Orkhan BeydiyevcAspIAn legAl center

Araz BorchalideloItte

Dovlatkhan DovlatkhanovstAte commIttee on urBAn plAnnIng And ArchItecture of the repuBlIc of AzerBAIJAn

Huseyn EfendiyevBAnk respuBlIkA

Seymur EminlidIlAlA llc

Gumru EyratovagrAtA InternAtIonAl

Tural FeyzullayevfInAncIAl mArkets supervIsorY AuthorItY

Ikram FikretogluBsc consultIng & outsourcIng

Farhad GardashovpWc AzerBAIJAn

Fuad GashamovekvItA

Pari GasımlicAspIAn legAl center

Vusal Gazimlicenter for AnAlYsIs of economIc reforms And communIcAtIon

Shamsiyya GuliyevaBhm BAku lAW centre llc

Emil GurbanovAzem & pArtners

Ramin GurbanovBAku cItY YAsAmAl dIstrIct court

Shaban GurbanovBm morrIson pArtners llc

Gulnar GurbanovaBhm BAku lAW centre llc

Elchin HabibovAzerBAIJAn credIt BureAu llc

Arzu HajiyevaeY

Kamala HajiyevaeY

Turkan HajiyevaBhm BAku lAW centre llc

Akram HasanovAh&p lAW And tAx

Seymur HasanovfInAncIAl mArkets supervIsorY AuthorItY

Lala HasanovamgB lAW offIces

Aliakbar Heydarovcustoms

Firangiz HeydarovacAspIAn legAl center

Kamal HuseynlimgB lAW offIces

Ismayil HuseynovAzerBAIJAn customs commIttee

Shelale HuseynovastAte AgencY of AzerBAIJAn AutomoBIle roAds

Anar IsmayilovekvItA

Gadir IsmayilovAzerIshIQ oJsc

Alakbar IsmayilzadekApItAl BAnk

Delara IsrafilovaBm morrIson pArtners llc

Zaki Jabiyev

Ummi JalilovagrAtA InternAtIonAl

Anar JanmammadovmgB lAW offIces

Gunel JavadovaunIBAnk

Matin KarimlimInIstrY of lABour And socIAl protectIon of populAtIon

Fuad Karimovkermur specIAlIzed BureAu of AdvocAtes

Rahi Kasimzadehn constructIon

Rena KhalilovadeloItte

Huseyn KhasmammadovgrAtA InternAtIonAl

Umit KonyarAzersun

Rufat MahmudstAte commIttee on urBAn plAnnIng And ArchItecture of the repuBlIc of AzerBAIJAn

Eldar MajidovrÖdl & pArtner

Emil MamedovsmArt AudIt llc

Ali MammadovBm morrIson pArtners llc

Asaf MammadovtIvI InshAAt

Elshad Mammadovthe stAte commIttee on propertY Issues

Sahib MammadovcItIzens’ lABour rIghts protectIon leAgue

Emin MammadzadastAte AgencY of AzerBAIJAn AutomoBIle roAds

Gumru MehdiyevaBhm BAku lAW centre llc

Ilgar MehtiekvItA

Rauf MemmedovAzerBAIJAn customs commIttee

Telman MemmedovmInIstrY of tAxes

Junaid MirgloBAlInk logIstIcs group

Farhad MirzayevBm morrIson pArtners llc

Ruslan MirzayevAdrem AttorneYs

Kamran Musayevdentons

Aynur MusayevalegAl pro

Altay MustafayevAltAY mustAfAYev lAW & tAx

Ilham MustafayevunItrAns logIstIcs ltd.

Turkan MustafayevaBhm BAku lAW centre llc

Ikram MutallimovBsc consultIng & outsourcIng

Farid NabilicAspIAn legAl center

Jeyhun NajafliAzerBAIJAn customs commIttee

Hasan G. Nasibovhgn counselor ltd.

Fargan NovruzovInternAtIonAl BAnk of AzerBAIJAn

Sabina Orujovadentons

Ramil Osmanliexpert propertY center

Telman Qehremanov cAspIAn legAl center

Elshan RahimlimInIstrY of tAxes

Aynur RajabzadeBdo AzerBAIJAn

Emin RusalovrÖdl & pArtner

Mehri RzayevaBm morrIson pArtners llc

Leyla SafarovaBm morrIson pArtners llc

Alov SafarzaliyevlAW fIrm numBer 12

Mustafa SalamovBm morrIson pArtners llc

Yunis SalayevBdo AzerBAIJAn

Samir SeyidahmadlimInIstrY of tAxes

Andrey ShchukinAndreY shchukIn lAW offIce

Vusal ShikhaliyevcommIssIon for BusIness clImAte And InternAtIonAl rAtIngs

Nazim ShukurovAudIt AzerBAIJAn

Samir TaghiyevnIkoIl BAnk

Sona Taghiyevadentons

Rufat TagiyevkhAzAr lAdA

Isa TahmazovcAspIAn legAl center

Elchin UsubrÖdl & pArtner

Kamil ValiyevmgB lAW offIces

Ilkin VeliyevmInIstrY of tAxes

Michael WilsonmIchAel WIlson & pArtners ltd.

Hilal YagubovomnI lAW fIrm

Sevil YahyayevaekvItA

Javid YusifovcAspIAn legAl center

Ulvi YusifoveY

Ismail ZargarliomnI lAW fIrm

Ulvia Zeynalova-Bockindentons

BAHAMAS, THE

Leonard G. ArcherlgA electrIcAl servIces

Tara A. Archer-GlasgowhIggs & Johnson

Felix BenebypWc BAhAmAs

Andre BraynendesIgn hÄus

Sonia BrowngrAphIte engIneerIng ltd.

Gregory CleareholoWesko pArtners ltd.

Doug CowpertropIcAl shIppIng

Kandice DavisutIlItIes regulAtIon & competItIon AuthorItY

Surinder DealhIggs & Johnson

Craig G. DelancymInIstrY of Works & trAnsport

Tonya FergusonmInIstrY of fInAnce

Amos J. Ferguson Jr.ferguson AssocIAtes & plAnners

Michael ForsytheImport export Brokers ltd.

Wendy ForsytheImport export Brokers ltd.

Vann P. GaitorhIggs & Johnson

Bryan A. GlintonglInton sWeetIng o’BrIen

Craig GomezBAker tIllY

Keresa HallmInIstrY of fInAnce

Audley Hanna Jr.hIggs & Johnson

Whitney HeastieBAhAmAs poWer And lIght

Evelynn HoloweskoholoWesko pYfrom fletcher

Chris Jenkinslennox pAton

Juan Lopezkpmg


Mike MauraApd ltd.

Mandelia Morris-Rollekpmg

Andrea MoultriehIggs & Johnson

Dion MunroemInIstrY of Works & trAnsport

Wayne R. Munroemunroe & AssocIAtes

Portia NicholsonhIggs & Johnson

Andrew G.S. O’Brien IIglInton sWeetIng o’BrIen

Prince RahmingpWc BAhAmAs

Alvan RolleAlvAn k. rolle & AssocIAtes co. ltd.

Rochelle SealypWc BAhAmAs

Giahna Soles-HuntglInton sWeetIng o’BrIen

Burlington StrachanBAhAmAs poWer And lIght

Simon Townendkpmg

Dana C. WellsgrAhAm thompson AttorneYs

Dwayne Whyllylennox pAton

BAHRAIN

Ahmed Abbas AbdullahAssAn rAdhI & AssocIAtes

Mohammed AbouelhamdsurveY And lAnd regIstrAtIon BureAu

Tinju AbrahamthomAs & AssocIAtes

Hamed AbulfatihsurveY And lAnd regIstrAtIon BureAu

Mahmood Al AraibiAl tAmImI & compAnY In AssocIAtIon WIth Adv. mohAmmed Al mArrI

Mahmood Al Asheerithe BenefIt compAnY

Faten Al HaddadAl hAddAd lAW fIrm

Ammar Al KashramsurveY And lAnd regIstrAtIon BureAu

Latifa Al Mutawathe BenefIt compAnY

Ali Nematallah Al NeamahelectrIcItY & WAter AuthorItY

Noor Al RayesAl tAmImI & compAnY In AssocIAtIon WIth Adv. mohAmmed Al mArrI

Waleed Al SabbaghBAhrAIn customs

Ali Al Sadeqthe BenefIt compAnY

Noor Al Taraifzu’BI & pArtners AttorneYs & legAl consultAnts

Ali AlalawimInIstrY of IndustrY, commerce And tourIsm

Jameel Al-AlawiBAhrAIn economIc development BoArd

Abdulla Zaal Albuflaseh

Dana AlghareebhAYA rAshed Al khAlIfA

Ramzan AlnoaimiJudIcIAl And legAl studIes InstItute

Yousif Alwejdanimls reAl estAte

Lulwa AlzaindlA pIper mIddle eAst llp

Shehbaz AmeenAgIlItY logIstIcs

Luwie Aira AnonuevoIntuIt mAnAgement consultAncY

Nada AzmiBAhrAIn economIc development BoArd

Mustafa BabasocIAl InsurAnce orgAnIzAtIon (sIo)

Laverne BacasereY

Rajesh BalagopalanelectrIcItY & WAter AuthorItY

Jenan BanahidlA pIper mIddle eAst llp

Steven BrownAsAr – Al ruWAYeh & pArtners

Yusuf BuhejimInIstrY of Works, munIcIpAlItIes And urBAn plAnnIng

Francois Colat-ParrospWc BAhrAIn

Laith DamertAlAl ABu-ghAzAleh legAl (tAg-legAl)

Ahmed Dashtimls reAl estAte

Neeraj DixitsurveY And lAnd regIstrAtIon BureAu

Ayman El GhonemitAlAl ABu-ghAzAleh legAl (tAg-legAl)

Abraham GeorgethomAs & AssocIAtes

Janet GooiAl tAmImI & compAnY In AssocIAtIon WIth Adv. mohAmmed Al mArrI

Qays H. Zu’bizu’BI & pArtners AttorneYs & legAl consultAnts

Noor HaqiqidlA pIper mIddle eAst llp

Noor Hassan RadhihAssAn rAdhI & AssocIAtes

Ken HealypWc BAhrAIn

Hessa Hussainthe BenefIt compAnY

Noora JanahihAssAn rAdhI & AssocIAtes

Jawad Habib JawadBdo

Mubeen KhadirkeYpoInt

Shaikh Mohammed Khalifa Abdulla Al KhalifasurveY And lAnd regIstrAtIon BureAu

Shiraz KhanAl tAmImI & compAnY In AssocIAtIon WIth Adv. mohAmmed Al mArrI

Anil KumarkAnoo shIppIng - Yusuf BIn Ahmed kAnoo Wll

Balall MadbooldlA pIper mIddle eAst llp

Ali MakimInIstrY of IndustrY, commerce And tourIsm

Omar Manassakizu’BI & pArtners AttorneYs & legAl consultAnts

Ali MarhoonmInIstrY of IndustrY, commerce And tourIsm

Mahmoud MussayamIddle eAst ArchItects

Eman Omarzu’BI & pArtners AttorneYs & legAl consultAnts

Hussain OsmanAl tAmImI & compAnY In AssocIAtIon WIth Adv. mohAmmed Al mArrI

Tineesh PuliyullahsAlAh AlkooheJI consultAncY

Zahir QayumAl tAmImI & compAnY In AssocIAtIon WIth Adv. mohAmmed Al mArrI

Mohamed QurbankAnoo shIppIng - Yusuf BIn Ahmed kAnoo Wll

Hassan Ali RadhihAssAn rAdhI & AssocIAtes

Johnson RajanIntuIt mAnAgement consultAncY

Ranjith RajanAl tAlIB shIppIng & cArgo cArgo Agents/freIght forWArders

Mahmood RastikAnoo shIppIng - Yusuf BIn Ahmed kAnoo Wll

Najib F. SaadeAsAr – Al ruWAYeh & pArtners

Naji SabtsurveY And lAnd regIstrAtIon BureAu

Bidoor SaifhAYA rAshed Al khAlIfA

Fatema SarhanAl tAmImI & compAnY In AssocIAtIon WIth Adv. mohAmmed Al mArrI

Yogeshkumar SavliyaelectrIcItY & WAter AuthorItY

Baiju ThomasAgIlItY logIstIcs

Mohamed TooranidlA pIper mIddle eAst llp

Thomas V.K.thomAs & AssocIAtes

Anie VargheseelectrIcItY & WAter AuthorItY

Mathew WarnestsurveY And lAnd regIstrAtIon BureAu

Aseel Zimmosupreme JudIcIAl councIl

BANGLADESH

BAnglAdesh freIght forWArders AssocIAtIon - dhAkA

Ahmed Nadim Abdullahfm AssocIAtes

Darras AbdullahtAnJIB AlAm And AssocIAtes

S.M. Abid Ur Rahman

Suprim AhammedrAhmAn rAhmAn huQ, kpmg In BAnglAdesh

Faria AhmadAkhtAr ImAm & AssocIAtes

Md. Mostaq AhmedBAdshA engIneerIng & constructIons

Montakim AhmedAce AdvIsorY

Rajin AhmedAhmed & AssocIAtes

Saleh AhmedkABIr & AssocIAtes

Junayed Ahmed Chowdhuryvertex chAmBers

Mahim Al Hasanvertex chAmBers

Sayeed Abdullah Al Mamun KhanA.s. & AssocIAtes

K.M. Tanjib-Ul AlamtAnJIB AlAm And AssocIAtes

Mohammed Jahangir AlamsAYed AnWAr hossAIn And AssocIAtes

Shajib Mahmood Alamcounsels lAW pArtners

Qudrot AlikABIr & AssocIAtes

Md. Kausar Ameer AliBAnglAdesh poWer development BoArd

M.D. Nurul Amindevelopment constructIons ltd.

Mehedy Amindevelopment constructIons ltd.

Saady Amindevelopment constructIons ltd.

Imran AnwartAnJIB AlAm And AssocIAtes

Sayed Anwar HossainsAYed AnWAr hossAIn And AssocIAtes

Mohammad Arif UddinAdvocAte

Arunima Dutta AurnifArooQ And AssocIAtes

Shahedul Azam

A.S.A. BariA.s. & AssocIAtes

Kapil BasuprIceWAterhousecoopers pvt. ltd.

Sushmita BasuprIceWAterhousecoopers pvt. ltd.

Md. Halim BepariedWArd mArshAll solIcItors

Mir Osman Bin NasimlAWYer

Fatema Tuz Bushrafm AssocIAtes

Nirmal Chandra SarkerIndustrIAl engIneerIng & servIces

Ahm Belal Chowdhuryfm AssocIAtes

Azima Chowdhuryvertex chAmBers

Mohammed ChowdhuryAnchor logIstIcs

Prajna Roy ChowdhurykArIm & co.

Shabnaz Chowdhurylex JurIs

Swad ChowdhurycelestIAl

Md Khademul Islam ChoyonsAttAr & co.

Imtiaz FarooqAhmed And fArooQ lp

Abdullah FaruquefAcultY of lAW, unIversItY of chIttAgong

Rehena FerdousuprIght textIle supports

Osman Goniogr legAl

K. M. Abdul HalimzeIn trAdIng corporAtIon

A.K.M. Fazlul HaquehussAIn fArhAd & co.

Asif HasantAnJIB AlAm And AssocIAtes

Mirza Quamrul HasanAdvIser’s legAl AllIAnce fIrm

Afreen Howladervertex chAmBers

Md. Liakat Ali Howladerl. h. InternAtIonAl

Faria HuqA.s. & AssocIAtes

M. Farhad HussainhussAIn fArhAd & co.

Tanim Hussain Shawondr. kAmAl hossAIn & AssocIAtes

Quazi Mahmud Imancfs servIces

Ashiq ImranfIAlkA

Aminur Islamlex JurIs

Ashraful IslamrAJuk (cApItAl cItY development AuthorItY of BAnglAdesh)

Choyon IslamsAttAr & co.

Fakhrul Islam kArIm & co.

Tanjirul IslammAhBuB & compAnY


Mohammed JabbardBl group

Mohamed Jobaer IqbalpronAYon

Ahsanul KabirkABIr & AssocIAtes

K M Humayun KabirzeIn trAdIng corporAtIon

Ragib KabirtAnJIB AlAm And AssocIAtes

Adnan M. L. KarimkArIm & co.

Meah Mohammed Kausar Alamthe legAl edge

Jabed KawsarpronAYon

Abdul Monem Khanvertex chAmBers

Ahammed Abdullah KhanAdvocAre lAW InternAtIonAl

Anwar A. KhangenesIs fAshIons ltd.

Mashfiqul Haque Khanlex JurIs

Md. Mydul H. Khanlex JurIs

Mohammad Shabbir Hasan KhanroAds And hIghWAYs depArtment (rhd) dhAkA zone

Zayeema Khanfm AssocIAtes

Zarifa KhatunBAnglAdesh poWer development BoArd

Mohamed Abdul Kuddus Abidcpdl

Sarjean Rahman Lianfm AssocIAtes

Hassan M.S.I. KamrulBAnglAdesh BAnk

Kazi MahboobA. WAhAB & co.

Saqeb MahbubmAhBuB & compAnY

Hasnain MahmoodchIttAgong tAxes BAr AssocIAtIon

Rashi MittalheAlY consultAnts group plc

Amirrul Islam Chowdhury MizanBAnglAdesh freIght forWArders AssocIAtIon - chIttAgong

Minhaz Mohamed ShakilIndustrIAl engIneerIng & servIces

AKM MohiuddindhAkA electrIc supplY compAnY lImIted

Tanzum MozammelA.s. & AssocIAtes

Fazal Md. MunifAhmed And fArooQ lp

Sayedul MunimkArIm & co.

Maisha Muzammilfm AssocIAtes

Mohamed M. Nurul IslampronAYon

Mansura ParvirBAnglAdesh BAnk

Tanvir Quadervertex chAmBers

Al Amin Rahmanfm AssocIAtes

Ferdaus RahmanA.s. & AssocIAtes

Ferdausur RahmanA.s. & AssocIAtes

Habiba Rahman

Habibur Rahmanfm AssocIAtes

Md. Ashifur RahmanAhmed And fArooQ lp

Md. Sayeedur RahmanhussAIn fArhAd & co.

Md. Tameem Rahman

Mohammed Maksudur RahmangenesIs fAshIons ltd.

Rafinur Rahmancounsels lAW pArtners

Ridi RubaiyattAnJIB AlAm And AssocIAtes

S. M. Golam SahriakArIm & co.

Abilin SangmaBAnglAdesh customs

Sadia Sarah

Md. Salim SardarAdvocAte

Sameer SattarsAttAr & co.

Imran Siddiqthe lAW counsel

Sakib SikderJurAl AcuItY

Ashish Kumar SordarBAnglAdesh poWer development BoArd

Sayema Sultana

Rupam Talukdarthe lAWYers’ unIt

Md. TowhidBAdshA engIneerIng & constructIons

A.M. Mahbub UddinmAhBuB & compAnY

Raihan Uddinthe lAW counsel

Xashim UddinJoInt dIstrIct Judge court – chIttAgong dIvIsIon

Abdul WahabA. WAhAB & co.

Nurul WahabA. WAhAB & co.

Munshi Mohammad WakidBAnglAdesh BAnk

Zinia ZahirA.s. & AssocIAtes

Shafayat Zamanvertex chAmBers

Sabrina Zarinfm AssocIAtes

BARBADOS

centrAl purchAsIng depArtment

regIstrAr BArBAdos supreme court

Michael AlleynemIchAel lAW chAmBers

Kyesha ApplewhaiterepuBlIc BAnk BArBAdos

Anthony AudainAAstrA lAW

Nickalan BarrowIdeAl logIstIcs solutIons BArBAdos

Deborah BecklescorporAte AffAIrs And IntellectuAl propertY offIce

Judith BecklesrepuBlIc BAnk BArBAdos

Dawn BoyceAAstrA lAW

Patricia Boyceeverson r. elcock & co. ltd.

Rosalind BynoeBYnoe mArtInez & co.

Trevor A. CarmichaelchAncerY chAmBers

Adrian Carterthe BArBAdos lIght And poWer compAnY ltd.

Erick ClarkemIchAel greAves AssocIAtes Inc.

Heather A. ClarkecorporAte AffAIrs And IntellectuAl propertY offIce

Adrian W. CumminscArrIngton & seAlY

Mark CumminsmInIstrY of trAnsport, Works And mAIntenAnce

Stephen Dearnext generAtIon electrIcAl Inc

Diana DouglinregInAlex

Ruth Durant-Sobersdusor chArtered ArchItects Inc.

Adrian M. Elcockeverson r. elcock & co. ltd.

Antonio Elcockeverson r. elcock & co. ltd.

Susannah Evelynpeter evelYn & co.

Louis Fordel A forde logIstIcs

Wayne FordeBArBAdos revenue AuthorItY

Damion FranklincredIt AdvIce BArBAdos

Debbie FraserclArke gIttens fArmer

Roger GillInfrA Inc.

Sharalee GittenschAncerY chAmBers

Michael GreavesmIchAel greAves AssocIAtes Inc.

Liza A. Harridyal-SodhahArrIdYAl-sodhA & AssocIAtes

Rudy HeadleytoWn And countrY development plAnnIng offIce

Marilyn HusbandseY

Keisha N. Hyde PorchettahArrIdYAl-sodhA & AssocIAtes

Taylor Lauraynelex cArIBBeAn

Anthony LaynemcgerneY Bettencourt constructIon & BuIldIng mAIntenAnce

Samantha LaynemcgerneY Bettencourt constructIon & BuIldIng mAIntenAnce

Lydia LewisnAtIonAl InsurAnce offIce of BArBAdos

Abigail LintontrInItY lAW chAmBers

Christian MarshallgIllespIe & steel AssocIAtes ltd.

Ruan C. MartinezBYnoe mArtInez & co.

Jennivieve MaynardInn chAmBers

John MorrislApArkAn lImIted

Karen PerreiraIntercArIBBeAn legAl

Maria RobinsoneY

Tamiesha RochestercorporAte AffAIrs And IntellectuAl propertY offIce

Kynara Roett-Banfieldroett BAnfIeld lAW

Jacqueline Rose-Marie ChackohAstIngs AttorneYs-At-lAW

Michelle M. Russellregus BArBAdos

Alrick ScottvIrtus legAl

Sasha ShillingfordrepuBlIc BAnk BArBAdos

Theron Ivan Stephen Mendescourt cArIBBeAn lAW prActIce

Brian SurfleetdesIgn collABorAtIve

Charles TibbitstAx And consultAncY servIces ltd.

Heather TulldAvId kIng & co., AttorneYs-At-lAW

Heather WalkerchAncerY chAmBers

Annette A. WeekesBArBAdos customs And excIse depArtment

Merlene Weekes-LibertcorporAte AffAIrs And IntellectuAl propertY offIce

Jason WilkinsoncArrIngton & seAlY

Kaye A. WilliamspIneBrIdge lAW

Anthony WiltshiremInIstrY of trAnsport, Works And mAIntenAnce

Louis WoodroffemInIstrY of fInAnce, economIc AffAIrs And Investment

Stephen Wormethe BArBAdos lIght And poWer compAnY ltd.

BELARUS

BAker tIllY Bel

Jsc BelgAzpromBAnk

mInIstrY of economY

Vyacheslav Anatolyevich AbramovstAte propertY commIttee of the repuBlIc of BelArus

Denis AleinikovAleInIkov & pArtners

Alexandr AndriyanovnAdezhnYI dom

Olga Andryjeuskaja

Alexey AnischenkosorAInen

Anna AniskevichreverA

Aliaksandr AnisovichpromAudIt

Tatyana AntipovadesIgn studIo notA Bene

Dmitry ArkhipenkoreverA

Pavel ArtsisheuskiArslog llc

Aliaksandr ArtsiukhevichsorAInen

Mikita BabkinArzInger & pArtners

Olga Bahar

Tatsiana BarysevichfBk Bel - pkf InternAtIonAl

Anastasia BelenkevichfBk Bel - pkf InternAtIonAl

Vladimir BelyABle logIstIcs llc

Elena BelyakovapArAdA + pArtners

Maxim BensmankuntcevIch, BensmAn And pArtners

Denis BogdanovreverA

Dmitry Bokhanverkhovodko & pArtners llc

Irina BorisovamInIstrY of JustIce

Yulia BoritoltechnoBAnk Jsc

Alexander BotianBorovtsov & sAleI

Irina Butkoegorov pugInskY AfAnAsIev And pArtners (epA&p)

Alexander Buzoegorov pugInskY AfAnAsIev And pArtners (epA&p)

Aliaksei CharniukmInskAvtodor-tsentr

Eugenia ChetverikovapWc BelArus

Sergey ChistyakovstepAnovskI, pApAkul & pArtners AttorneYs-At-lAW


Aliaksei DaryinsorAInen

Svetlana Dashukvmp vlAsovA mIkhel And pArtners lAW offIce

Sergey Demianenkoverkhovodko & pArtners llc

Vitaliy DemidovichdemIdovIch, kAsYAnovA And pArtners

Vitalij DolgiymInsk electrIcAl cABle netWork

Alexander DomashprIorBAnk

Dzmitry DziaruhiusInvest

Alexey FideksorAInen

Alexei Filinovichtes dkm group Iec energY compAnY gmBh

Alexander FilipishinsYsouev, BondAr, khrApoutskI sBh lAW offIce

Vyacheslav GapanovichpArAdA + pArtners

Elena GladkovamInsk economIc court

Maria GolovkoArzInger & pArtners

Marina GolovnitskayasorAInen

Victoria GrushkolegAl BureAu A-kvAdrAtum

Dmitriy GruzitskitechnoBAnk Jsc

Yaraslau HalenchykstepAnovskI, pApAkul & pArtners AttorneYs-At-lAW

Artsiom Haradzetskiverkhovodko & pArtners llc

Uladzimir HardzienkaBelenergo

Elena Hmelevaverkhovodko & pArtners llc

Anhelina HryshchankareverA

Gleb Iliukovichegorov pugInskY AfAnAsIev And pArtners (epA&p)

Antonina IvanovaAntonInA IvAnovA legAl prActIce

Irina IvanovamInsk economIc court

Vital Kalyadavvk legAl servIces

Anna Kanankova

Ulyana KavalionakBnt AttorneYs In cee

Yurij KazakevitchrÖdl & pArtner, BelArus

Mikhail KhodosevichArzInger & pArtners

Alexandre KhrapoutskisYsouev, BondAr, khrApoutskI sBh lAW offIce

Sergey Khromovverkhovodko & pArtners llc

Marina KiselmInIstrY of JustIce

Ruslana KlevzhicprIorBAnk

Tatiana Klochkolovtsov klochko & pArtners

Nina Knyazevaverkhovodko & pArtners llc

Inga KomsaBelprofconsult

Nadezhda KorolevasYsouev, BondAr, khrApoutskI sBh lAW offIce

Alexander KorsakArzInger & pArtners

Ekaterina KostinevichBdo

Dmitry KovalchikstepAnovskI, pApAkul & pArtners AttorneYs-At-lAW

Ivan KovalenkoBdo

Andrey KozhalomInskAvtodor-tsentr

Polina KulachenkoreverA

Ann LaevskayasorAInen

Maxim LashkevichgrAtA InternAtIonAl

Evgeniy Lazarenkovtrust lAW fIrm

Pavel LeshchynskileshchYnskI smolskI legAl offIce

Inna LeusmInIstrY of JustIce

Boris LevinpolAr logIstIcs

Yuliya Liashenkovmp vlAsovA mIkhel And pArtners lAW offIce

Andrew LoishareverA

Valery Lovtsovlovtsov klochko & pArtners

Polina Lukashovaverkhovodko & pArtners llc

Ekaterina LukyanovastAte commIttee for reAl estAte regIstrAtIon

Alena LukyanstavafBk Bel - pkf InternAtIonAl

Sergei Makarchukchsh cerhA hempel spIegelfeld hlAWAtI BelArus

Maksim Maksimovverkhovodko & pArtners llc

Karina MaksimovasYsouev, BondAr, khrApoutskI sBh lAW offIce

Viktor MarinitchrÖdl & pArtner, BelArus

Andrei MartinovichJsc development BAnk of the repuBlIc of BelArus

Daria MartinovskayaBnt AttorneYs In cee

Elena MashonskayaArzInger & pArtners

Sergey MashonskyArzInger & pArtners

Volha MiatselskayaJsc development BAnk of the repuBlIc of BelArus

Aleksei MikhailovArzInger & pArtners

Anastasia MikheevareverA

Yulia MironchykArzInger & pArtners

Aleksandr Sergeevich MoiseenkomInsk stAte executIve commIttee, BusIness regIstrY

Anastasia MorgunBorovtsov & sAleI

Victoria MotullegAl BureAu A-kvAdrAtum

Helen MourashkoreverA

Veronika MozolevskaiaJsc development BAnk of the repuBlIc of BelArus

Saman NegareshBorovtsov & sAleI

Valentina Neizvestnayarsm Bel AudIt

Alexey NesterenkopArAdA + pArtners

Uladzimir Niescier

Olga ObsekovastepAnovskI, pApAkul & pArtners AttorneYs-At-lAW

Elena OrdanAtIonAl BAnk of the repuBlIc of BelArus

Anna Orlovichverkhovodko & pArtners llc

Igor OshurkevichsovetnIk lAW group

Pavel PankratovBrAnd & pArtner

Dmitry Patsanovichtes dkm group Iec energY compAnY gmBh

Alexander PautovmInsk economIc court

Ekaterina PedoreverA

Denis PekunprIorBAnk

Veronica Perepelitsavmp vlAsovA mIkhel And pArtners lAW offIce

Dmitry Petrovichtrust lAW fIrm

Dzina PinchukpWc BelArus

Sergey PinchuklAWYer

Aliaksei PirozhkinsorAInen

Victor PleonkinnAtIonAl BAnk of the repuBlIc of BelArus

Vadim Poleschukchsh cerhA hempel spIegelfeld hlAWAtI BelArus

Valery PorshnevBelenergo

Tatyana Pozdneevavmp vlAsovA mIkhel And pArtners lAW offIce

Kirill PrihodkoArzInger & pArtners

Alexey ReneiskyfBk Bel - pkf InternAtIonAl

Maria RodichsorAInen

Elizaveta Rovbutegorov pugInskY AfAnAsIev And pArtners (epA&p)

Alena RudakovaJsc development BAnk of the repuBlIc of BelArus

Aleksandr Rusakevich

Anna Rusetskayaegorov pugInskY AfAnAsIev And pArtners (epA&p)

Olga RybakovskayamInIstrY of energY

Maksim SalahubsorAInen

Illia SaleiBorovtsov & sAleI

Vassili I. SaleiBorovtsov & sAleI

Anna SanokBrAnd & pArtner

Elena SapegostepAnovskI, pApAkul & pArtners AttorneYs-At-lAW

Dmitriy Igorevich SemenkevichmInIstrY of ArchItecture And constructIon

Vadzim SenkinmInsk electrIcAl cABle netWork

Anna Shalimoverkhovodko & pArtners llc

Elena ShelegstepAnovskI, pApAkul & pArtners AttorneYs-At-lAW

Alexander ShkodinBdo

Yuliya ShubaBorovtsov & sAleI

Valeryia SilchankasYsouev, BondAr, khrApoutskI sBh lAW offIce

Artur SilivonchyksYsouev, BondAr, khrApoutskI sBh lAW offIce

Artem SinavskiytechnoBAnk Jsc

Andrey SkobeyBorIus consultIng

Danila SmolskileshchYnskI smolskI legAl offIce

Vitaliy SorokinnAtIonAl BAnk of the repuBlIc of BelArus

Igor StarovoytovmInIstrY of lABor And socIAl protectIon

Klim StashevskyArzInger & pArtners

Sergey StrelchikvAlex consult

Sergei StrelchykunIon of entrepreneurs of BelArus

Igor StukanovcollegIA lAW fIrm

Vladzimir Sukalo

Alla SundukovamInIstrY of tAxes And dutIes

Sergey SushchenuareverA

Natalia Talaivmp vlAsovA mIkhel And pArtners lAW offIce

Dmitriy Teltsovteltsov And pArtners

Ruslan TeodorovichAttorneY-At-lAW teodorovIch

Nikita TolkanitsareverA

Andrey TolochkoreverA

Nikita Nikolayevich Troskovmp vlAsovA mIkhel And pArtners lAW offIce

Dennis Turovetsegorov pugInskY AfAnAsIev And pArtners (epA&p)

Ruslan Ulasavetsrup Belenergosetproekt

Nataliya Ulasevichegorov pugInskY AfAnAsIev And pArtners (epA&p)

Eugenia UrodnichlegAltAx lAW fIrm

Vasili ValazhynetslegAltAx lAW fIrm

Alexander VasilevskyvAlex consult

Olga VerameimInIstrY of ArchItecture And constructIon

Irina Veremeichukverkhovodko & pArtners llc

Igor Verkhovodkoverkhovodko & pArtners llc

Dmitry ViltovskyArzInger & pArtners

Irina VoronkovichprIorBAnk

Igor Yatskovskylex mundI AssocIAtIon of lAW fIrms

Ekaterina Zabellovmp vlAsovA mIkhel And pArtners lAW offIce

Vadzim ZakreuskimInIstrY of energY

Aleksandr Zapolskythe nAtIonAl mArketIng center


Dmitry ZasuhinprIorBAnk

Elena ZemkostAte customs commIttee fo the repuBlIc of BelArus

Maksim ZhukovsYsouev, BondAr, khrApoutskI sBh lAW offIce

Siarhej ZikratskisIArheJ zIkrAtskI lAW AgencY

Tatsiana ZubaravasorAInen

BELGIUM

BureAu d’ArchItectes emmAnuel BouffIoux

spf JustIce

Stephanie AbiraaddemInor sA

Matthias BastiaenpWc

Mériem BennaripIerstone Brussels

Luc BontincknAtIonAl pledge regIstrY / BelgIAn federAl puBlIc servIce fInAnces

Patrick BoonepWc

Andries BotsmonArd lAW

Hakim BoularbahloYens & loeff

Stan BrijsnAutAdutIlh

Christophe CambienfederAl puBlIc servIce fInAnce

Jole CarléstIBBe

François-Guillaume CasparnAutAdutIlh

Lia ChampoevanAutAdutIlh

Thibaut ClaesdemInor sA

Adriaan DauweAltIus

Martijn De MeulemeesterpWc

Didier De VlieghernAutAdutIlh

Camille DümmnAtIonAl BAnk of BelgIum

Jürgen EggerlAgA

Alain FrançoiseuBelIus AttorneYs

Pierre-Yves GilletcABInet d’ArchItecte

Mauro GisgandeuBelIus AttorneYs

Conny GrensoneuBelIus AttorneYs

Jean-Luc HagonnAutAdutIlh

Glenn HansenlAgA

Julien HislairelIedekerke Wolters WAelBroeck kIrkpAtrIck, memBer of lex mundI

Sophie JacmainnAutAdutIlh

Evelien JamaelscroWell & morIng

Frank JudolIedekerke Wolters WAelBroeck kIrkpAtrIck, memBer of lex mundI

Nathanaëlle KiekensstIBBe

Dominique LagasseJAnson BAugnIet

Marianne Laruelle

Bruno LombaertstIBBe

Axel MaeterlincksImont BrAun

Allan MagerotteeuBelIus AttorneYs

Giulia MauripIerstone Brussels

Karim Mhand Yamnakm IndustrIes sprl

Pascale MoreaupWc

Roel NieuwdorpAmBos nBgo

Geoffrey NinaneJAnson BAugnIet

Emmanuel PlasschaertcroWell & morIng

Johan PoedtssIBelgA

Jeroen RaskinmonArd lAW

Werner RensfederAl puBlIc servIce fInAnce

Filip SaelensloYens & loeff

Eric SchmitzpWc

Tom SchoorsAllen & overY llp BelgIum

Leonard SergeservIce puBlIc fÉdÉrAl economIe dIrectIon gÉnÉrAle stAtIstIQue et InformAtIon economIQue

Frédéric SouchonpWc

Patrick ThieleQuAl pArtners

Bernard ThuysbaertdemInor sA

William TimmermansAltIus

Nikita TissotsImont BrAun

Bram Van CauwenbergenAutAdutIlh

Gill Van DammepWc

Bart Van RossumB.t.v.

Thierry Van SinayconseIl InternAtIonAl du notArIAt Belge

Rozanne Vander HulststIBBe

Lies VanquathemAltIus

Kathleen VerbiestAltIus

Maxime VerheydeneuBelIus AttorneYs

Katrien VorlatmonArd lAW

Bram VuylstekenotArY BrAm vuYlsteke

Tom WallynpWc

Luc WeytsconseIl InternAtIonAl du notArIAt Belge

Dirk WoutersWouters, vAn merode & co. BedrIJfsrevIsoren BvBA - memBer of russell Bedford InternAtIonAl

BELIZE

cIsco constructIon ltd.

guerrA consultIng ArchItects

the BelIze BAnk ltd.

Carlo ArguellesInternAtIonAl envIronments ltd.

Emil ArguellesArguelles & compAnY llc

Jenny ArmstrongBelIze compAnIes And corporAte AffAIrs regIstrY

Raul CawichcorozAl customs BrokerAge

Derek CourtenayW.h. courtenAY & co.

Ana Maria Espatstrukture ArchItects

Sherman FergusonBelIze electrIcItY ltd.

Salvador GuerraguerrA engIneerIng ltd.

Russell LongsworthcArIBBeAn shIppIng AgencIes ltd.

Fred Lumorfred lumor & co.

Reynaldo Magañamoore stephens mAgAÑA llp

Graciano MedinamInIstrY of Works

Kay L. MenzieskArl h. menzIes co. ltd.

Bryian Miraft WIllIAms & AssocIAtes

Tania MoodyBArroW & WIllIAms llp

Jose A. Ortezpkf InternAtIonAl

Artemio OsoriomInIstrY of fInAnce

Estevan PereraestevAn pererA & compAnY llp

Wayne PipermusA & BAlderAmos

Aldo ReyesreYes retreAge llp

Anne-Marie ThompsonmInIstrY of educAtIon And lABour

Nikita UshercItrus products of BelIze ltd.

Saidi VaccaroArguelles & compAnY llc

Floyd Williamsft WIllIAms & AssocIAtes

Lisa ZaydenBdo BelIze llp

BENIN

BceAo

credItInfo volo

etude mAÎtre kotchofA fAïhun

fIducIAIre conseIl et AssIstAnce (fcA)

Modeste AbialaBollorÉ trAnsport & logIstIcs

Raouf Malehossou AboudoudIrectIon gÉnÉrAle des douAnes et droIts IndIrects BenIn

Abdou Kabir AdoumboucABInet mAÎtre sAkArIYAou nouro-guIWA

Désiré H. AïhoufAdesp/uAc

Rafikou Agnila AlabicABInet mAÎtre rAfIkou AlABI

Françoise Amoussounouvelle vIsIon

Aum Rockas AmoussouvicABInet rAfIkou A. AlABI

Victor K. AnanouhmInIstère du cAdre de vIe et du dÉveloppement durABle

Tolulokpe Bilikis AssaninotAIre AssAnI

Pédro d’Assomption Assossoueverest expertIses AssocIees

Charles BadoucABInet d’AvocAts chArles BAdou

Kpèmahouton André BotontrIBunAl de commerce de cotonou

Gladys Edith Campbelletude mAÎtre cAmpBell

Michel DegbosocIÉtÉ BÉnInoIse d’energIe electrIQue

Moussa-Fils DjibrilAgence nAtIonAle du domAIne et du foncIer (Andf)

Clémentine Dohou LokossouAgence nAtIonAle du domAIne et du foncIer (Andf)

Nadine Dossou SakponoucABInet roBert m. dossou

Eugène DossoumouAutorIte de regulAtIon des mArches puBlIcs (Armp)

Rodrigue Dossou-Togbefedol trIAngle

Djakaridja FofanapWc

Marie-Elise GbedocABInet mArIe-elIse gBedo

Hounnou Ghislain ComlanmInIstère du cAdre de vIe et du dÉveloppement durABle

Noukpo Jean-Paul HoundeffoAtelIer houndeffo

Raoul Placide HoungbedjicABInet d’AvocAts mAÎtre rAoul plAcIde houngBedJI

Damas HounsounonmInIstrY of fInAnce

Seidou Imorou MakomAkos ArchItecture

Ismael Ketebi

William Kodjoh-KpakpassoutrIBunAl de commerce de cotonou

Victorien D. KougblenouAgence nAtIonAle du domAIne et du foncIer (Andf)

Carelle KounousIcA-conseIls& IntermÉdIAIres (sIcA-cI)

Cassime Lassissi

Kifouli Lauriano Do Rego

Layindé Fati O. Liady

Taïrou MamasocIÉtÉ InternAtIonAle de trAnsIt tourÉ

Pivaud MintchidIrectIon gÉnÉrAle des douAnes et droIts IndIrects BenIn

Samirah Davisse Freddine MogonyJohn W. ffooks & co.

Amoussou MoïseeugIn

Sèmiyou-Deen Moustapha

Léopold Olory-Togbeotl conseIls

Morel Enock PatinvohcABInet d’AvocAts chArles BAdou

Charles Inoussa Sacca BocodIrectIon gÉnÉrAle des douAnes et droIts IndIrects BenIn

Alexandrine Falilatou Saizonou-BediecABInet d’AvocAts AlexAndrIne f. sAIzonou-BedIe

Hermann SenouentreprIse gÉnÉrAle de constructIon mAckho

Narcisse Justin Sogloordre nAtIonAl des ArchItectes et urBAnIstes

Lambert SokpinmInIstrY of fInAnce

Yessoufou TandamInIstère du cAdre de vIe et du dÉveloppement durABle

Joseph Désiré Tokanhanordre nAtIonAl des ArchItectes et urBAnIstes

Antoine VandammeldI InternAtIonAl nv

Adjété Fabrice O. WilsoncABInet mAÎtre rAfIkou AlABI

Nicolas YenoussimInIstrY of fInAnce

Patrick ZanklanomAtIs


BHUTAN

constructIon AssocIAtIon of BhutAn

leko house

mInIstrY of fInAnce

thImphu cItY corporAtIon

Manoj BhujhelBhutAn poWer corporAtIon ltd.

Sonam ChophelcredIt InformAtIon BureAu of BhutAn

Cheda Deothanguc AssocIAtes: BhutAn lAW offIce

Samten DhendupnAtIonAl lAnd commIssIon secretArIAt

Kencho Dorjileko pAckers

Tashi DorjikAmAlA tours & treks

Thinley DorjiBhutAn poWer corporAtIon ltd.

Kencho GaleyBhutAn cArBIde & chemIcAls ltd.

Jit Bdr LaborBhutAn cArBIde & chemIcAls ltd.

Pem Lamagreen puBlIc procurement In BhutAn proJect

Chencho T. Namgaydruk holdIng And Investments

Ngawang NorbumInIstrY of lABour And humAn resources

Tashi PenjormInIstrY of economIc AffAIrs

Yeshey Penjorgreen puBlIc procurement In BhutAn proJect

Deepak Pokhrelgreen puBlIc procurement In BhutAn proJect

Parishad RaiBhutAn sIlIcon metAl prIvAte ltd.

Jamyang SherabgArudA legAl servIces

Neelam Thapaleko pAckers

Sonam TsheringBhutAn poWer corporAtIon ltd.

Karma TshewangvIsIt AsIA

Kunzang Tshomo DukpaBhutAnese legAl solutIons

Karma WangdipuBlIc polIcY procurement dIvIsIon, mInIstrY of fInAnce

Kinley WangdicredIt InformAtIon BureAu of BhutAn

Sonam WangdimInIstrY of lABour And humAn resources

Sonam Thai YangdenBhutAnese legAl solutIons

Karma YesheymInIstrY of economIc AffAIrs

BOLIVIA

Carolina Aguirre UriosteBufete AguIrre, QuIntAnIllA, sorIA & nIshIzAWA soc. cIv.

René AlcázarAutorIdAd de supervIsIÓn del sIstemA fInAncIero

Victor Hugo Berthin AmengualBerthIn AmenguAl Y AsocIAdos srl

Dina Anahuaya JimenezprofIt cArgo srl

Daniela Aragonés CortezsAnJInÉs & AsocIAdos - ABogAdos

Eduardo AramayopWc BolIvIA

Geovanni Armaza R.pArtner logIstIcs BolIvIA

Daniel Arredondomoreno BAldIvIeso estudIo de ABogAdos

Johnny Arteaga ChavezdIreccIÓn generAl de tIerrAs de sAntA cruz

Pedro AsturizagaAutorIdAd de supervIsIÓn del sIstemA fInAncIero

Leonardo Azurduy SauneroBufete AguIrre, QuIntAnIllA, sorIA & nIshIzAWA soc. cIv.

Mauricio Becerra de la Roca DonosoBecerrA de lA rocA donoso & AsocIAdos

Iby BuenosAlAzAr sAlAzAr & AsocIAdos

Maritza BustosAduAnA nAcIonAl de BolIvIA

Walter B. Calla CardenascolegIo depArtAmentAl de ArQuItectos de lA pAz

Grisett Carrasco Guerrac.r. & f. roJAs ABogAdos, memBer of lex mundI

Alvaro Limache CastillotudelA & th consultIng group srl

Marcela Verónica Alejandra Castro AguirreArchItect

Jorge CervanteslAndIvAr & lAndIvAr

Fernando Chavez BarrionuevoAduAnA nAcIonAl de BolIvIA

Flavio Alejandro Clavijo ReynalurQuIdI & clAvIJo ABogAdos

Gunnar Colombo AguilerafAst trAnsport trAdIng

Asdrúval Columba JofreAc consultores legAles

Syntia Cuentas ZeballossAlAzAr sAlAzAr & AsocIAdos

Jose Diazdm consultores legAles

Pablo Escobar AscarrunzestudIo JurídIco gerke

Carlos Ferreira VásquezferreIrA urQuIdI ABogAdos

Ismael FrancotufIÑo & vIllegAs

Rodrigo Galindo GarrettmedInA & gAlIndo ABogAdos

Sergio GodoyAutorIdAd de supervIsIÓn del sIstemA fInAncIero

Alejandra GuevaraguevArA & gutIÉrrez sc

Heriberto GutierreztudelA & th consultIng group srl

Johanna Karen Herrera Rossel

Juan Carlos Ibañez Pereyra

Jorge Luis InchausteguevArA & gutIÉrrez sc

Amilcar JimenezmAsterlIne group

Juan JimenezelectrIcIstA profesIonAl gArAntIzAdo

Jaime M. Jiménez AlvarezcolegIo de IngenIeros electrIcIstAs Y electrÓnIcos lA pAz

Rodrigo Jiménez-Cusicanquiferrere ABogAdos

Paola Justiniano AriassAnJInÉs & AsocIAdos - ABogAdos

Fernando Krutzfeldt Monasteriovon BorrIes BlAnco estudIo de ABogAdos

Martha Landivar GantierlAndIvAr & lAndIvAr

Nina Andrea Leguizamón BáezguevArA & gutIÉrrez sc

Rodrigo LeonhABIte ArQuItecturA

Javier LipadelApAz

Marcelo LunaBdo BerthIn AmenguAl & AsocIAdos

Gabriel Machado ScpArtner logIstIcs BolIvIA

Olga Elisabeth Maldonado QuinoAduAnA nAcIonAl de BolIvIA

Yoni MamanipArtner logIstIcs BolIvIA

Dario Martinez LeyesBecerrA de lA rocA donoso & AsocIAdos

Gabriel Mealla LopezBecerrA de lA rocA donoso & AsocIAdos

Ruiz Mierkpmg

Guillerme MulinpWc BolIvIA

Carlos Sebastian Navajas Alvarez DazaferreIrA urQuIdI ABogAdos

Mirko Olmosmoreno BAldIvIeso estudIo de ABogAdos

Natalia Otero AlvarezBecerrA de lA rocA donoso & AsocIAdos

Carlos Pintoferrere ABogAdos

Oscar Antonio Plaza Ponte SosaBuro de InformAcIÓn Infocenter sA

Guillermo Pou MuntorkIdeA AndInA

Tito Quinterosrussell Bedford InternAtIonAl

Ilda Raga PradosocIedAd de IngenIeros de BolIvIA

Juan RakelamAsterlIne group

Fabiola Rivero StumpfmedInA & gAlIndo ABogAdos

Mariela Rojas MendietaBuro de InformAcIÓn Infocenter sA

Milenka Saavedra MuñozBufete AguIrre, QuIntAnIllA, sorIA & nIshIzAWA soc. cIv.

Rudy Mariaca SalazarmArIAcA ABogAdos & AsocIAdos

Sergio Salazar-MachicadosAlAzAr sAlAzAr & AsocIAdos

Sandra Salinasc.r. & f. roJAs ABogAdos, memBer of lex mundI

Raúl Sanjinés ElizagoyensAnJInÉs & AsocIAdos - ABogAdos

Carla SarachoWBc ABogAdos srl

Jorge N. SerrateWürth BedoYA costA du rels ABogAdos

Diego TamayoWürth BedoYA costA du rels ABogAdos

David Terrazas RuizestudIo JurídIco gerke

A. Mauricio Torrico GalindoBufete AguIrre, QuIntAnIllA, sorIA & nIshIzAWA soc. cIv.

Marcelo Gerardo Vaca Guzman ApariciovAcA guzmAn sIles ABogAdos

Marcelo Vaca Guzman SilesvAcA guzmAn sIles ABogAdos

Evelyn Vaca ValdiviavAcA guzmAn sIles ABogAdos

Ramiro VelascocolegIo de IngenIeros electrIcIstAs Y electrÓnIcos lA pAz

Julio VeravergArA AsocIAdos

Oscar E. Villanueva L.lAndIvAr & lAndIvAr

Javier Yujra CoaritetecnIco electrIcIstA sA

BOSNIA AND HERZEGOVINA

Ramiza AganovićmunIcIpAlItY court

Senad Aganovićferk (regulAtorY commIssIon for energY In the federAtIon of BosnIA And herzegovInA)

Melika Alajbegovićpc motorWAYs of the federAtIon of BosnIA And herzegovInA ltd. mostAr

Denis AlicdenIs AlIć lAW offIce

Elmir ArslanagićArslAnAgIć elmIr & co d.o.o.

Ilhana BadžakJump logIstIcs d.o.o.

Amar BajramovićmIlovIc & pArtners

Valida BašićBAker tIllY re opInIon d.o.o.

Melika BašićhuskIc lAW offIce

Mustafa BecaJp elektroprIvredA BIh podružnIcA elektrodIstrIBucIJA sArAJevo

Aid BerbićJkp vodovod I kAnAlIzAcIJA doo tuzlA

Jasmin Bešoferk (regulAtorY commIssIon for energY In the federAtIon of BosnIA And herzegovInA)

Feđa BičakčićBAroš, BIčAkčIć & pArtners

Bojana Bošnjak-LondonmArIć & co. lAW fIrm

Mubera BrkovicpWc BosnIA And herzegovInA

Ajdin BuljabasicelektrA d.o.o

Vernes CausevicproJect v

Barbara-Aneta ČičkovićnovI grAd sArAJevo munIcIpAlItY

Sanja CubelapuBlIc procurement AgencY - BosnIA herzegovInIA

Femil ČurtlAW offIce femIl curt - pArt of dlA pIper group

Anira DedoviccentAr sArAJevo munIcIpAlItY - depArtment of urBAn plAnnIng, housIng, reAl propertY And geodetIc AffAIrs, And reAl estAte cAdAstre

Kenan DerviševićmIlJkovIć & pArtners

Sanela DizdarAssocIAtIon of ArchItects of BosnIA And herzegovInA

Slaven Dizdar

Višnja DizdarevićmArIć & co. lAW fIrm

Amina Djugum

Anel DramalijanovI grAd sArAJevo munIcIpAlItY

Feđa DupovacAdvokAtsko društvo spAho d.o.o. sArAJevo


Edin Emšodhl InternAtIonAl d.o.o

Adis Gazibegovićsgl sArAcevIc & gAzIBegovIc lAWYers

Dina Grebo-MustafićchAmBer of economY of sArAJevo cAnton

Kemal HadžimusićchAmBer of economY of sArAJevo cAnton

Nermina HadziosmanovichpWc BosnIA And herzegovInA

Lejla HasanovićhuskIc lAW offIce

Zijad HasovićkomorA revIzorA fBIh

Jasmina HercegovacfederAl mInIstrY lABor And socIAl polIcY

Sanja HreljapuBlIc enterprIse roAd of the federAtIon of BosnIA And herzegovInA

Amir HusićlAgermAx Aed BosnA I herzegoWInA d.o.o.

Nusmir HuskićhuskIc lAW offIce

Emir IbisevicdeloItte AdvIsorY servIces d.o.o.

Nedim IbrahimovićA&A consultIng

Josip JakovacpuBlIc procurement AgencY - BosnIA herzegovInIA

Arela Jusufbasić-GolomanlAWYers’ offIce preBAnIc & JusufBAsIc-golomAn

Mubera KadrićchAmBer of economY of sArAJevo cAnton

Harun KahvedžićpuBlIc emploYment offIce of zenIcA-doBoJ cAnton And unIversItY In zenIcA

Zana KamberovićmArIć & co. lAW fIrm

Ferid KapidzicpWc BosnIA And herzegovInA

Nedžada KapidžićnotArY

Kerim KarabdićAdvokAt kArABdIc kerIm

Mijo KatanamInIstrY of JustIce

Anita KnezovićpuBlIc procurement AgencY - BosnIA herzegovInIA

Dario KristicAssocIAtIon of ArchItects of BosnIA And herzegovInA

Sejda Kruščica-FejzićJp elektroprIvredA BIh podružnIcA elektrodIstrIBucIJA sArAJevo

Emil Kučkovićlrc credIt BureAu

Aldin KuduzovićAgrodAr s.p.z

Amela LandzacentAr sArAJevo munIcIpAlItY - depArtment of urBAn plAnnIng, housIng, reAl propertY And geodetIc AffAIrs, And reAl estAte cAdAstre

Mirsad MadeskoenovA d.o.o.

Muamer MahmutovicchAmBer of economY of sArAJevo cAnton

Nebojsa MakaricAttorneY-At-lAW offIce ruzIcA topIc, neBoJsA mAkArIc, sAsA topIc

Branko MarićmArIć & co. lAW fIrm

Adnan MataradžijamerfI d.o.o.

Kristijan Meršpahlrc credIt BureAu

Fuad Merzićmove one Inc.

Edin MesanoviccuBe desIgn

Mirna Milanovic-LaliclAW offIce mIrnA mIlAnovIc-lAlIc And JAsmInA sulJovIc

Sead MiljkovićmIlJkovIć & pArtners

Sead MujezinovićnovI grAd sArAJevo munIcIpAlItY

Branka MujezinovićpuBlIc fIrm for the roAds - Jp ceste fBIh d.o.o. sArAJevo

Emir NaimkadićJp elektroprIvredA BIh podružnIcA elektrodIstrIBucIJA sArAJevo

Monija Nogulicferk (regulAtorY commIssIon for energY In the federAtIon of BosnIA And herzegovInA)

Nedžad Pašalićthe federAl AdmInIstrAtIon for geodetIc And reAl propertY AffAIrs

Edisa PeštekIndependent lAWYer

Olodar PrebanićlAWYers’ offIce tkAlcIc-dulIc, preBAnIc & JusufBAsIc-golomAn

Đorđe RackovićcentrAl BAnk of BosnIA And herzegovInA

Predrag Radovanović

Kana RahnanoviccentAr sArAJevo munIcIpAlItY - depArtment of urBAn plAnnIng, housIng, reAl propertY And geodetIc AffAIrs, And reAl estAte cAdAstre

Armela RamicmIlovIc & pArtners

Amer Rastoderkontoplus, d.o.o

Dino SabrihafizovićzAJednIckA AdvokAtskA kAncelArIJA

Džemil SabrihafizovićzAJednIckA AdvokAtskA kAncelArIJA

Nedzida Salihović-Whalencms reIch-rohrWIg hAInz d.o.o.

Hasib SalkićJump logIstIcs d.o.o.

Jasenko SarajlićgenerAl engIneerIng

Arjana SelimićJp elektroprIvredA BIh podružnIcA elektrodIstrIBucIJA sArAJevo

Ivona Soceferk (regulAtorY commIssIon for energY In the federAtIon of BosnIA And herzegovInA)

Emir SpahoAdvokAtsko društvo spAho d.o.o. sArAJevo

Mehmed SpahoAdvokAtsko društvo spAho d.o.o. sArAJevo

Selma Spaho DupovacAdvokAtsko društvo spAho d.o.o. sArAJevo

Bojana Tkalčić-DjulićlAWYers’ offIce tkAlcIc-dulIc, preBAnIc & JusufBAsIc-golomAn

Ružica TopićAttorneY-At-lAW offIce ruzIcA topIc, neBoJsA mAkArIc, sAsA topIc

Nedžad TurnadžićInterlogIstIc d.o.o.

Hakija ZajmovicmunIcIpAlItY court

Edin Zameticaderk (stAte electrIcItY regulAtorY commIssIon)

Alen ZorlaknovI grAd sArAJevo munIcIpAlItY

BOTSWANA

Akxtreme IntegrAtes servIces

Gorata Bontle KgafelagBk ArchItects

Jeffrey BookbinderBookBInder BusIness lAW

L. ChakalisaBotsWAnA stock exchAnge

Andrew ChifediAndreWs removAl & freIght

Candice DubanecollIns neWmAn & co.

Edward W. Fasholé-Luke IIluke & AssocIAtes

Tefo GaongalelweBookBInder BusIness lAW

Donald Inambaospectrum InsurAnce Brokers

Noreen JerechIBAndA, mAkgAlemele & co.

Akheel JinabhaidesAI lAW group

Julius Mwaniki KanjachIBAndA, mAkgAlemele & co.

Rahim Abdool KhanrAhIm khAn & compAnY

We-Bathu KwelechIBAndA, mAkgAlemele & co.

Naledi LeepilepWc BotsWAnA

Fidellis Lekhao

Queen LetshaborAhIm khAn & compAnY

Mercia Bonzo MakgalemelechIBAndA, mAkgAlemele & co.

Mmamoruti Supang Manewedeed regIstrY BotsWAnA

Mitchel MapetechIBAndA, mAkgAlemele & co.

Markos MarkidesBusIness BotsWAnA

Kgaotsang MatthewsmorIBAme mAttheWs

Abdool Rahim MhlangarAhIm khAn & compAnY

Ntandoyakhe MhlangarAhIm khAn & compAnY

Tsametse MmolaiBotsWAnA stock exchAnge

Doreen Moeletsi

Khumo MorupisikuA mosI enterprIses ptY. ltd.

Michael MosekiBookBInder BusIness lAW

Mmatshipi MotsepetshIpI freIght

Walter MushicollIns neWmAn & co.

Olebile Daphney MuzilaBookBInder BusIness lAW

Rajesh NarasimhangrAnt thornton llp

Yemulani NduboBookBInder BusIness lAW

Kwadwo Osei-OfeioseI-ofeI sWABI & co.

Rory PeynadogABorone cItY councIl

Fred PhiridAlglIesh lIndsAY group ArchItects

Butler PhiriepWc BotsWAnA

Gotsilemotho PhuduhuduBookBInder BusIness lAW

Adrian PillaytrAnsunIon BotsWAnA ptY. ltd.

Ofentse Sebegodeed regIstrY BotsWAnA

Hlompho SeikanooseI-ofeI sWABI & co.

Neo Ann-Ruth SekhoberAhIm khAn & compAnY

Bonolo SelelochIBAndA, mAkgAlemele & co.

Piyush SharmapIYush shArmA AttorneYs

Moemedi J. TafaArmstrongs AttorneYs

Onkemetse ThomasBotsWAnA stock exchAnge

Kenny Thuso KzwatlhegABorone cItY councIl

Nilusha WeeraratnepWc BotsWAnA

BRAZIL

trIBunAl de JustIÇA do estAdo de sÃo pAulo

Maysa Abrahao Tavares Verzolacescon, BArrIeu, flesch & BArreto AdvogAdos

Eduardo Abrantescescon, BArrIeu, flesch & BArreto AdvogAdos

Juliana AbreupresIdêncIA dA repúBlIcA do BrAsIl

Victor AlmeidarolIm, vIottI & leIte cAmpos AdvogAdos

Maria Lúcia Almeida Prado e SilvademArest AdvogAdos

Teresa Alonsoenel dIstrIBuIÇÃo sÃo pAulo

Natália Alves GratondemArest AdvogAdos

Ivana Amorim de Coelho BomfimmAchAdo, meYer, sendAcz e opIce AdvogAdos

Victor ArantespWc BrAzIl

Gabriel AraujogABrIel ArAuJo AdvocAcIA

Beatriz Araujo PyrrhopInheIro neto AdvogAdos

Gianvito ArditopInheIro neto AdvogAdos

Amanda Arêascescon, BArrIeu, flesch & BArreto AdvogAdos

Luiza Arjonacescon, BArrIeu, flesch & BArreto AdvogAdos

Thomaz ArrudapInheIro neto AdvogAdos

Frederico Assad1º regIstro de ImÓveIs

Guilherme AssumpçãovArellA & AdvogAdos AssocIAdos

Julia AvelarfIAlho sAlles AdvogAdos

Sérgio ÁvilaAssocIAÇÃo dos regIstrAdores ImoBIlIárIos do rIo de JAneIro (ArIrJ)

Marcelo AyalachedIAk, lopes dA costA, crIstofAro, menezes côrtes, sImões AdvogAdos

Desembargador Luiz Roberto Ayoub

Antonia AzambujamAchAdo, meYer, sendAcz e opIce AdvogAdos

Josef AzulayBArBosA, müssnIch & ArAgÃo AdvogAdos


Allan B. BerchtmonteIro rusu

Bruno BalduccinipInheIro neto AdvogAdos

Rafael Baptista Baleronicescon, BArrIeu, flesch & BArreto AdvogAdos

Armando BalteirovItor costA AdvogAdos

Gustavo Bandeira8º ofícIo de notAs

Marta BandeiradepArtAmento de estrAdAs de rodAgem (der) rIo de JAneIro

Rodrigo BaraldiBArAldI AdvocAcIA empresArIAl

André BaratalIght servIcos de eletrIcIdAde sA

Sarah Barbassacescon, BArrIeu, flesch & BArreto AdvogAdos

Vitor BarbosamAchAdo, meYer, sendAcz e opIce AdvogAdos

Marcus Phelipe Barbosa de SouzagAspArInI, de crescI e nogueIrA de lImA AdvogAdos

Tiago Elias BarellitABelIÃo de notAs e de protesto de letrAs e títulos dA comArcA de colInA-sp

Danilo Emanuel Barreto de OliveirarolIm, vIottI & leIte cAmpos AdvogAdos

Andreia Barroso Gonçalvescescon, BArrIeu, flesch & BArreto AdvogAdos

Andrea BastoslIght servIcos de eletrIcIdAde sA

Carolina BastosveIrAno AdvogAdos

Fernanda Bastos Buhatemcescon, BArrIeu, flesch & BArreto AdvogAdos

Leonardo Bastos Carvalholetech engenhArIA

Júlio BatistaguerrA e BAtIstA AdvogAdos

Gilberto BellezaBellezA & BAtAlhA c. do lAgo ArQuItetos AssocIAdos

Angela BerteliJuntA comercIAl do estAdo de sÃo pAulo (Jucesp)

Camila Biral Vieira da Cunha MartinsdemArest AdvogAdos

Alexander Blanco de OliveiraWorld lIne freIght forWArder ltdA

Amir Bocayuva CunhaBArBosA, müssnIch & ArAgÃo AdvogAdos

Frederico Bocchi SiqueirarAYes & fAgundes AdvogAdos

Pablo BoenolIght servIcos de eletrIcIdAde sA

Mirella BoffipInheIro neto AdvogAdos

Claudia BonellitozzInI freIre AdvogAdos

Mauro Bordini2º tABelIÃo de notAs guArulhos

Mellina Bortoli CalimanpInheIro neto AdvogAdos

Carlos David Albuquerque Bragacescon, BArrIeu, flesch & BArreto AdvogAdos

Diana Braga Nascimento ToscaniBrAgA nAscImento e zIlIo lAW fIrm

Natalia Brasil Correa da SilvasIQueIrA cAstro AdvogAdos

Natalia BrassalotivellA puglIese BuosI guIdonI

Wilson BraunsIndIcomIs

Lucas BretonespInheIro neto AdvogAdos

Sergio BronsteinveIrAno AdvogAdos

João Henrique BrumdomIngues e pInho contAdores

Marcus BrumanodemArest AdvogAdos

Bianca BrunoA+ ArQuItetuA

Leonardo BudacolegIo notArIAl do BrAsIl

Cristina de Freitas Buenocescon, BArrIeu, flesch & BArreto AdvogAdos

Frederico BuosivellA puglIese BuosI guIdonI

Bernardo CabralgreBler AdvogAdos

Murilo Caldeira GerminianimAchAdo, meYer, sendAcz e opIce AdvogAdos

Luiz Calixto SandeskIncAId | mendes vIAnnA AdvogAdos

Luiz Guilherme Camargocescon, BArrIeu, flesch & BArreto AdvogAdos

Raíssa CampelopInheIro neto AdvogAdos

Ivan CamposfelsBerg AdvogAdos

Renato CanizaresdemArest AdvogAdos

Angelino Caputo e OliveiraABtrA - AssocIAÇÃo BrAsIleIrA de termInAIs e recIntos

Alexandre de CarvalhoInfocount AssessorIA e perícIA contáBIl eIrelI

Angela Carvalhocescon, BArrIeu, flesch & BArreto AdvogAdos

Angela Pedreira de Freitas Joaquim de Carvalhocescon, BArrIeu, flesch & BArreto AdvogAdos

Caroline CarvalhopWc BrAzIl

Débora CarvalhofIAlho sAlles AdvogAdos

Maria Julia CarvalhofAveret | lAmpert AdvogAdos

Martha Carvalho

Sandro Carvalho4º tABelIÃo de notAs de cAmpInAs

Ramon Castilhocescon, BArrIeu, flesch & BArreto AdvogAdos

Fernanda Cirne Montorfano Gibsoncescon, BArrIeu, flesch & BArreto AdvogAdos

José Clayton de Freitasenel dIstrIBuIÇÃo sÃo pAulo

Fabiano CoelhoreceItA federAl do BrAsIl

Isabela Coelhocescon, BArrIeu, flesch & BArreto AdvogAdos

Ricardo E. Vieira CoelhopInheIro neto AdvogAdos

Silvio CoelhosecretArIA munIcIpAl de urBAnIsmo rIo de JAneIro

Roberta Coelho de Souza BatalhademArest AdvogAdos

Marcelo CoimbrafleurY, coImBrA & rhomBerg

Luiz Felipe Gonçalves CordeirochedIAk, lopes dA costA, crIstofAro, menezes côrtes, sImões AdvogAdos

Marcel CordeiropWc BrAzIl

Paulo Rogério Corrêa de OliveiraBAstos-tIgre, coelho dA rochA e lopes AdvogAdos

Emerson Correia de Oliveiraenel dIstrIBuIÇÃo sÃo pAulo

Bernardo CostaveIrAno AdvogAdos

Juliana CostaveIrAno AdvogAdos

Maria Cecília CostavItor costA AdvogAdos

Nina Costacescon, BArrIeu, flesch & BArreto AdvogAdos

Luisa Costa Leitede lucA, derenusson, schuttoff e Azevedo AdvogAdos

Ivana Cotaloeser e portelA AdvogAdos

Alice Cotta DouradofIAlho sAlles AdvogAdos

Francisco CoutinhopInheIro guImArÃes AdvogAdos

Bruno Henrique Coutinho de AguiarrAYes & fAgundes AdvogAdos

Tamyris Coutocescon, BArrIeu, flesch & BArreto AdvogAdos

Maria Cibele Crepaldi Affonso dos SantoscostA e tAvAres pAes socIedAde de AdvogAdos

Gabriela CrevilariAssIs e. mendes AdvogAdos

Camilla CunhaBArBosA, müssnIch & ArAgÃo AdvogAdos

Décio CunhaBtp

Giovana CunhaJuntA comercIAl do estAdo de sÃo pAulo (Jucesp)

Ricardo Cyferpoder JudIcIárIo estAdo do rIo de JAneIro

Rodrigo da Costa Dantas

Carlos da Costa e Silva FilhovIeIrA, rezende e guerreIro AdvogAdos

Gisela da Silva Freirecescon, BArrIeu, flesch & BArreto AdvogAdos

Gustavo DalboscocostA e tAvAres pAes socIedAde de AdvogAdos

Orlando DalcinpWc BrAzIl

Paulo DantascAstro, BArros, soBrAl & gomes AdvogAdos

João Luis Ribeiro de AlmeidademArest AdvogAdos

Ana Beatriz de Almeida LoboveIrAno AdvogAdos

Fernando Amaral de Almeida PradosInerconsult

Patricia Andre de Camargo FerrazregIstro dIAdemA

Raphael De Campos MartinspInheIro guImArÃes AdvogAdos

Rodrigo de CastroveIrAno AdvogAdos

Carlos De Jesusgoverno federAl

João Claudio De Luca Juniorde lucA, derenusson, schuttoff e Azevedo AdvogAdos

Alexis de Medeiros TorreslIght servIcos de eletrIcIdAde sA

Alexandre de Moraes CastrocAsA AduAnA

Beatriz Gross Bueno de Moraes Gomes de Sáde vIvo, WhItAker e cAstro AdvogAdos

Beatriz de Oliveira Freitas NeivademArest AdvogAdos

Rodrigo de Pinho BertoccellifelsBerg AdvogAdos

Daniela de Pontes AndradeloBo & de rIzzo AdvogAdos

Luciano Inácio De Sauzacescon, BArrIeu, flesch & BArreto AdvogAdos

Eduardo Depassierloeser e portelA AdvogAdos

Rafael DepiericolegIo notArIAl do BrAsIl

Claudia Derenusson Riedelde lucA, derenusson, schuttoff e Azevedo AdvogAdos

Rafael D’Erricocescon, BArrIeu, flesch & BArreto AdvogAdos

Cristiano DiascostA e tAvAres pAes socIedAde de AdvogAdos

Thiago Dias CostafelsBerg AdvogAdos

Giselle Dias Rodrigues Oliveira de Barros

Milton Dias Vallecescon, BArrIeu, flesch & BArreto AdvogAdos

Renan DinizserAsA sA

Wagner Douglas DockhorncoprevI AdvocAcIA prevIdencIárIA

José Ricardo dos Santos Luz JúniorBrAgA nAscImento e zIlIo lAW fIrm

Daniel DuarteAlexAndre ArAgÃo AdvogAdos

Leticia DuekchedIAk, lopes dA costA, crIstofAro, menezes côrtes, sImões AdvogAdos

Brigida Melo e Cruz Gama FilhopInheIro neto AdvogAdos

Marcelo Eidi Yoshiismul - prefeIturA de sÃo pAulo, urBAnIsmo e lIcencIAmento

Marcelo EliaspInheIro guImArÃes AdvogAdos

Bruna EschBArBosA, müssnIch & ArAgÃo AdvogAdos

Gabriel EstevesmAchAdo, meYer, sendAcz e opIce AdvogAdos

João Paulo F.A. FagundesrAYes & fAgundes AdvogAdos

Daniel FairbairncArvAlho, fAIrBAIrn & guIdI AdvogAdos

Fabio FalkenburgermAchAdo, meYer, sendAcz e opIce AdvogAdos

José Roberto FaveretfAveret | lAmpert AdvogAdos

Vanessa FelícioveIrAno AdvogAdos

Beatriz Felittecescon, BArrIeu, flesch & BArreto AdvogAdos


Thomas Benes FelsbergfelsBerg AdvogAdos

Carlos Fernando Brasil Chaves

Luciana FerrarifAYArd

Hanna FerrazpWc BrAzIl

Gabriella Ferreira do Nascimento Dockorn

Manuel FiaschiA+ ArQuItetuA

Thenard Figueireocescon, BArrIeu, flesch & BArreto AdvogAdos

Guilherme Filardide lucA, derenusson, schuttoff e Azevedo AdvogAdos

Nadio Filhosmx logIstIcs

Andre Filocomo1º tABelIÃo de notAs e de protesto de letrAs e títulos de cAÇApAvA-sp

Adriana FlosiJuntA comercIAl do estAdo de sÃo pAulo (Jucesp)

Julian Fonseca Peña ChediakchedIAk, lopes dA costA, crIstofAro, menezes côrtes, sImões AdvogAdos

Guilherme Fontes BecharademArest AdvogAdos

Richard FrainerA+ ArQuItetuA

Lucas Frayha Salesvm&l socIedAde de AdvogAdos

Henrique Frizzotrench, rossI e WAtAnABe AdvogAdos

Rafael Frota I.B. FerrazvItor costA AdvogAdos

Ana Luisa Fucci Bertoletti BechovIeIrA, rezende e guerreIro AdvogAdos

Marina FusinatocostA e tAvAres pAes socIedAde de AdvogAdos

Rafael GagliardidemArest AdvogAdos

Flaviano GalhardoAssocIAÇÃo dos regIstrAdores ImoBIlIárIos de sÃo pAulo (ArIsp)

Rodrigo Garcia da FonsecafonsecA e sAlles lImA AdvogAdos AssocIAdos

Guilherme Gaspari Coelhostocche forBes AdvogAdos

Daniel GiacominiBrAgA nAscImento e zIlIo lAW fIrm

Wilson GimenezdAtAmÉtodo gestÃo contáBIl ss ltdA

Camila Giovanellicescon, BArrIeu, flesch & BArreto AdvogAdos

Luiz Marcelo GóisBArBosA, müssnIch & ArAgÃo AdvogAdos

Karina Goldbergferro, cAstro neves, dAltro & gomIde AdvogAdos

Uipiquer GomesmAzArs BrAsIl

Diógenes GonçalvespInheIro neto AdvogAdos

Renata GonçalveshAllIBurton produtos ltdA

Vitor GonçalvesJuntA comercIAl do estAdo do rIo de JAneIro (JucerJA)

Oswaldo Gonçalves de Castro NetosIndIcomIs

Jean Stnio Gonçalves FeitosaBrl gloBAl logIstIcs

Rodrigo Gonçalves Lima de MattoscAstro, BArros, soBrAl & gomes AdvogAdos

Willian Gonçalves RibeiropInheIro neto AdvogAdos

Raphael Gouveia BelloolIvÉrIo dAl fABBro ABId socIedAde de AdvogAdos

Eduardo GreblergreBler AdvogAdos

Estevão Grossgt lAWYers

André GrossitABelIÃo de notAs e de protesto de letrAs e títulos de cosmÓpolIs

Demian GuedespAlmA guedes AdvogAdos

José Roberto Guedes GuimarãesfAgundes & guImArÃes AdvogAdos AssocIAdos

Eduardo Ferraz GuerraguerrA e BAtIstA AdvogAdos

Marco GuerrakÖnIg do BrAsIl cArgA InternAcIonAl ltdA

Ubiratan Pereira GuimarãescolegIo notArIAl do BrAsIl

Andrey Guimarães Duarte

Enrique Hadadloeser e portelA AdvogAdos

Felipe HanszmannvIeIrA, rezende e guerreIro AdvogAdos

Luiza HeckcAstro, BArros, soBrAl & gomes AdvogAdos

Anderson Hernandes Fiochiams3

Ana HohmannJustIno de olIveIrA AdvogAdos

Amanda IranagaveIrAno AdvogAdos

Gisela IstamatitozzInI freIre AdvogAdos

Victor JacurupAlmA guedes AdvogAdos

Bruna JapissueY

Guilherme André Jappe

Alvaro JorgepAlmA guedes AdvogAdos

Alberto Jun II Shincescon, BArrIeu, flesch & BArreto AdvogAdos

Waldery JúniortrAnsmAgno trAnsportes rodovIárIos ltdA

Gustavo Justino De OliveiraJustIno de olIveIrA AdvogAdos

Breno KingmavIeIrA, rezende e guerreIro AdvogAdos

Everaldo Lacerda8º ofícIo de notAs

Antônio Laércio da Silva RehempresIdêncIA dA repúBlIcA do BrAsIl

Daniel Lago RodriguesregIstro de ImÓveIs de tABoÃo dA serrA

Claudio LampertfAveret | lAmpert AdvogAdos

Ricardo Lara Gailardcescon, BArrIeu, flesch & BArreto AdvogAdos

José Augusto LealcAstro, BArros, soBrAl & gomes AdvogAdos

André LeãocostA e tAvAres pAes socIedAde de AdvogAdos

Estela Leão de Aquinocescon, BArrIeu, flesch & BArreto AdvogAdos

Alexandre Leitecescon, BArrIeu, flesch & BArreto AdvogAdos

Alexandre Leite Ribeiro do Vallevm&l socIedAde de AdvogAdos

Christiane LemgrubervArellA & AdvogAdos AssocIAdos

Karina LernerBArBosA, müssnIch & ArAgÃo AdvogAdos

Glaucia LiberatoAgIlItY

Caio Limalefosse AdvogAdos

Altemir Linhares de MeloreceItA federAl do BrAsIl

Rafael Lins e Silva NascimentocostA e tAvAres pAes socIedAde de AdvogAdos

Guilherme Lippelcescon, BArrIeu, flesch & BArreto AdvogAdos

Eric Livius Fernandesloeser e portelA AdvogAdos

Maury Lobo de AthaydechAves, gelmAn, mAchAdo, gIlBerto e BArBozA

Tiago Lopescescon, BArrIeu, flesch & BArreto AdvogAdos

Guilherme LozinskyA+ ArQuItetuA

Erika LucalIght servIcos de eletrIcIdAde sA

Letícia LucasBArAldI AdvocAcIA empresArIAl

Leandro Luzoneluzone AdvogAdos

Tiago Machado CortezklA-kourY lopes AdvogAdos

João Machado de GodoydemArest AdvogAdos

Pedro Maciellefosse AdvogAdos

Rodrigo MacielfAveret | lAmpert AdvogAdos

Lucilena MadalenoeY

Gustavo MagalhãesfIAlho sAlles AdvogAdos

Renato G.R. MaggiomAchAdo, meYer, sendAcz e opIce AdvogAdos

Valéria Magiano HazansecretArIA munIcIpAl de urBAnIsmo rIo de JAneIro

Adevilson Maiader - sÃo pAulo

Ricardo Maitto SilveirarAYes & fAgundes AdvogAdos

José Guilherme do Nascimento Malheirocescon, BArrIeu, flesch & BArreto AdvogAdos

Stephanie Manzi Lopes Schiavinatocescon, BArrIeu, flesch & BArreto AdvogAdos

Gláucia Mara CoelhomAchAdo, meYer, sendAcz e opIce AdvogAdos

Johnatan MaranhãopInheIro neto AdvogAdos

Manuel MarinhopWc BrAzIl

Demades Mario Castro

Paula Mariozzide lucA, derenusson, schuttoff e Azevedo AdvogAdos

Ricardo MarquessAmBA-shAre logIstIcs

Juliana Marteliloeser e portelA AdvogAdos

Fernando MartinesmAIA e mArtInes ArQuIteturA e desIgn ltdA

Izabella MartinsmAchAdo AssocIAdos AdvogAdos e consultores

Renata Martins de OliveiramAchAdo, meYer, sendAcz e opIce AdvogAdos

Carolina MascarenhasmAchAdo, meYer, sendAcz e opIce AdvogAdos

Renato Mascarenhas AlvesgreBler AdvogAdos

Roberta R. Matheus C. Lobolefosse AdvogAdos

Gisela MationmAchAdo, meYer, sendAcz e opIce AdvogAdos

Eduardo Augusto MattarpInheIro guImArÃes AdvogAdos

Marcelo MattosveIrAno AdvogAdos

Manuela Mattoso Camaracescon, BArrIeu, flesch & BArreto AdvogAdos

Davi Medina VilelavIeIrA, rezende e guerreIro AdvogAdos

Fabíola Meira de Almeida BreseghelloBrAgA nAscImento e zIlIo lAW fIrm

Aloysio Meirelles de MirandaulhôA cAnto, rezende e guerrA-AdvogAdos

Adilion MelopWc BrAzIl

Adriano MendesAssIs e. mendes AdvogAdos

Priscila MendescArtÓrIo de regIstro de ImÓveIs e Anexos dA comArcA de mAcAtuBA - sÃo pAulo

Camila Mendes Vianna CardosokIncAId | mendes vIAnnA AdvogAdos

José Vicente MendonçaJosÉ vIcente mendonÇA AdvogAdos

Luis Gustavo MirandarolIm, vIottI & leIte cAmpos AdvogAdos

Raphael MirandarAphAel mIrAndA AdvogAdos

Marilia Miranda do Lago RodriguestABelIÃ de notAs e protesto de sAntA BrAncA

Bárbara MonduzzifIAlho sAlles AdvogAdos

Everton Gabriel MonezziBrAgA nAscImento e zIlIo lAW fIrm

Gustavo MorelveIrAno AdvogAdos

Alessandro MoreroescrItÓrIo de ArQuIteturA morero ArQuIteturA

Guilherme MotamAchAdo, meYer, sendAcz e opIce AdvogAdos

Luciana Moura LimaloBo & de rIzzo AdvogAdos

Ian MunizveIrAno AdvogAdos

Cássio S. Namurcescon, BArrIeu, flesch & BArreto AdvogAdos

Pedro Luiz Napolitanopedro luIz nApolItAno AdvogAdo

Jorge NemrleIte, tosto e BArros AdvogAdos

Walter NimirzeIgler e mendonÇA de BArros socIedAde de AdvogAdos (zmB)

Sofia Nobrega Reato

Ana Carolina NogueirademArest AdvogAdos


Antonio Henrique NoronhafAveret | lAmpert AdvogAdos

Vitor NovoleIte, tosto e BArros AdvogAdos

Fabricio NuneslIght servIcos de eletrIcIdAde sA

Michael O’ConnorguerrA e BAtIstA AdvogAdos

Audrei OkadaeY

Evany OliveirapWc BrAzIl

Taisa OliveiraklA-kourY lopes AdvogAdos

Lidia Amalia Oliveira FerrantiBrAgA nAscImento e zIlIo lAW fIrm

João Otávio Pinheiro OlivérioolIvÉrIo dAl fABBro ABId socIedAde de AdvogAdos

Eduardo Ono TerashimademArest AdvogAdos

Mario Pacekpmg

Rafael Palomoenel dIstrIBuIÇÃo sÃo pAulo

Renata Pantuzi2º tABelIÃo de notAs e protestos de BrAgAnÇA pAulIstA

Alécia Paolucci Nogueira Bicalhocescon, BArrIeu, flesch & BArreto AdvogAdos

João PedrazzolicostA e tAvAres pAes socIedAde de AdvogAdos

Bernardo PedreteBArBosA rAImundo gontIJo cÂmArA

Rogério Rabelo PeixotoBAnco centrAl do BrAsIl

Roberto Pekelman RusumonteIro rusu

Paulo PenteadofelsBerg AdvogAdos

Sergio Ricardo Penteado de AguiarsheArmAn & sterlIng llp

Rafaela Pepecescon, BArrIeu, flesch & BArreto AdvogAdos

André Felippe Pereira MarquesguerrA e BAtIstA AdvogAdos

Nivio Perez dos SantosneW-lInk com. ext. ltdA

Ana Paula PerinisecretArIA munIcIpAl de urBAnIsmo rIo de JAneIro

Maria Pia Bastos-Tigre BuchheimBAstos-tIgre, coelho dA rochA e lopes AdvogAdos

Claudio PieruccettivIeIrA, rezende e guerreIro AdvogAdos

Francisco J. Pinheiro GuimarãespInheIro guImArÃes AdvogAdos

Antonio Claudio Pinto da FonsecaconstrutorA mg ltdA

Priscila Pires Giannettitrench, rossI e WAtAnABe AdvogAdos

Renata PisaneschimAchAdo AssocIAdos AdvogAdos e consultores

Cássia PizzottidemArest AdvogAdos

Hélène Plaisancegt lAWYers

Renato PoltronieridemArest AdvogAdos

Durval Araulo Portela FilhopWc BrAzIl

Marcelo Prates EliaspInheIro guImArÃes AdvogAdos

Antonio Celso PugliesevellA puglIese BuosI guIdonI

Ana Paula RabellofAveret | lAmpert AdvogAdos

Álvaro RabelotrAnsBrAsA

Ronaldo RayesrAYes & fAgundes AdvogAdos

Matheus RectorpInheIro guImArÃes AdvogAdos

Anita Reiscescon, BArrIeu, flesch & BArreto AdvogAdos

Elisa RezendeveIrAno AdvogAdos

Andreza Ribeirocescon, BArrIeu, flesch & BArreto AdvogAdos

Ronaldo Ribeiro de Almeida JúniorlIght servIcos de eletrIcIdAde sA

Laura Ribeiro Vissotto

Alexandre RiccipWc BrAzIl

Luis Fernando RiskallaleIte, tosto e BArros AdvogAdos

Viviane Rodriguescescon, BArrIeu, flesch & BArreto AdvogAdos

Henrique Rodrigues CimaloBo & de rIzzo AdvogAdos

Fabiana Rodrigues da FonsecarAYes & fAgundes AdvogAdos

Vitor Rogério da CostavItor costA AdvogAdos

Bernardo Rohden Pireslefosse AdvogAdos

Maria João RolimrolIm, vIottI & leIte cAmpos AdvogAdos

Fábio Rosascescon, BArrIeu, flesch & BArreto AdvogAdos

José Luiz RossiserAsA sA

Luciano RossipInheIro neto AdvogAdos

Jorge Roylei KouvellA puglIese BuosI guIdonI

Cláudio RuizBAnco centrAl do BrAsIl

Heber SacramentopInheIro guImArÃes AdvogAdos

Fabiana SaldahnaAlmeIdA AlvArengA e AdvogAdos AssocIAdos

Victor SaldanhaBrAgA nAscImento e zIlIo lAW fIrm

Roberto SallesfIAlho sAlles AdvogAdos

Cristina Salvadorthe legAl leAders

Fabiana SantarémhABItArQ consultorIA

Augusto SantosArIsp

Camila SantoseY

Franklin SantosAdm do BrAsIl ltdA

Rafael Santoscescon, BArrIeu, flesch & BArreto AdvogAdos

Priscilla Saraivastone pAgAmentos

Denis SarakBrAgA nAscImento e zIlIo lAW fIrm

João Felipe SartinifAveret | lAmpert AdvogAdos

Fabiana SchiavonpWc BrAzIl

Carolina SchreierklA-kourY lopes AdvogAdos

Julia Schulz RotenbergdemArest AdvogAdos

Patricia SenaAnálItIcA do BrAsIl contAdores

Bernardo SermenhomAzArs BrAsIl

Erik SernikvellA puglIese BuosI guIdonI

Marcio ShimomotoorgAnIzAÇÃo kIng de contABIlIdAde

Gabriela SilvazeIgler e mendonÇA de BArros socIedAde de AdvogAdos (zmB)

Luiz Antonio Silva RamossIndIcomIs

Eduardo Simões Lannacescon, BArrIeu, flesch & BArreto AdvogAdos

Michel Siqueira BatistavIeIrA, rezende e guerreIro AdvogAdos

Eduardo Soareslefosse AdvogAdos

Isadora Soares de Almeida VarellachAves, gelmAn, mAchAdo, gIlBerto e BArBozA

Isaque Soares RibeirocolegIo notArIAl do BrAsIl

Bianca Soares Silva CorreiacAstro, BArros, soBrAl & gomes AdvogAdos

Mylla Souzade lucA, derenusson, schuttoff e Azevedo AdvogAdos

Antonio Carlos StefanelliAcs engenhArIA

Walter StuberWAlter stuBer consultorIA JurídIcA

Marcela SuassunaWAld Antunes vItA longo BlAttner

Rodrigo TakanomAchAdo, meYer, sendAcz e opIce AdvogAdos

Tamy Tanzilligt lAWYers

Bruno TartarifAveret | lAmpert AdvogAdos

Rodrigo TeixeiraloBo & de rIzzo AdvogAdos

Paulo Teixeira FernandesrolIm, vIottI & leIte cAmpos AdvogAdos

Maurício Teixeira Santoscescon, BArrIeu, flesch & BArreto AdvogAdos

Carlos Augusto Texeira da SilvasIQueIrA cAstro AdvogAdos

Maurício ToledoABtrA - AssocIAÇÃo BrAsIleIrA de termInAIs e recIntos

Alexandre Trejos Vargascescon, BArrIeu, flesch & BArreto AdvogAdos

André Trotta4° regIstro de ImÓveIs de cAmpInAs

Juliana TurinivellA puglIese BuosI guIdonI

Ticiana Valdetaro Bianchi AyalachedIAk, lopes dA costA, crIstofAro, menezes côrtes, sImões AdvogAdos

Luiz Fernando Valente De PaivapInheIro neto AdvogAdos

Christiane ValeserAYes & fAgundes AdvogAdos

Kamile Medeiros Vallecescon, BArrIeu, flesch & BArreto AdvogAdos

Alexandre VarellavArellA & AdvogAdos AssocIAdos

Beatriz VasconcellospWc BrAzIl

Ronaldo C. VeiranoveIrAno AdvogAdos

Ademilson VianademArest AdvogAdos

Thiago VieirafIAlho sAlles AdvogAdos

Isabella Villacortacescon, BArrIeu, flesch & BArreto AdvogAdos

Rafael Vitelli Depieri

Hans Christian Von BlüchervArellA & AdvogAdos AssocIAdos

Thiago Wscieklicacescon, BArrIeu, flesch & BArreto AdvogAdos

Marina YamanefelsBerg AdvogAdos

Karin Yamauti Hatanakacescon, BArrIeu, flesch & BArreto AdvogAdos

Flavio YoshidarAYes & fAgundes AdvogAdos

Letícia Zuccolo DanielWAld Antunes vItA longo BlAttner

BRUNEI DARUSSALAM

ArkItek IBrAhIm

ArkItek tIng

Bdo chArtered AccountAnts BruneI

multImodAl seA & AIrfreIght servIces sdn Bhd

rIdzlAn lIm AdvocAtes & solIcItors

Amiruddin Abdul AzizArkItek AzIz

Nur Shahreena AbdullahtABung AmAnAh pekerJA

Saharana Ahmad

Hajah Norajimah Haji AjidepArtment of lABor, mInIstrY of home AffAIrs

Erma Ali RahmanregIstrY of compAnIes & BusIness nAmes

Jokeple Arshad

Zainah AzharanAutorItI monetArI BruneI dArussAlAm

Mohammed Roaizan bin Haji JohariAutorItI monetArI BruneI dArussAlAm

Mahri Bin Hj LatifgemIlAng lAtIf AssocIAtes

Christopher CalumpangseAtrAde shIppIng sdn Bhd

Robin Cheok

Wong Chung HongW. chung hong sdn Bhd

Mohammad Faizal Haji AliBruneI methAnol compAnY

Nina Jasmine Haji BahrinAutorItI monetArI BruneI dArussAlAm

Mohamad Saiful Adilin Haji EdinmInIstrY of fInAnce

Norzanah Hambali

Norizzah Hazirah Hj Awg HussindepArtment of lABor, mInIstrY of home AffAIrs

Amal Hayati Junaidi

Zuleana Kassimlee corporAtehouse AssocIAtes

Thomas Koh

Leong Kok SoonhuA ho depArtment store


Farah KongAutorItI monetArI BruneI dArussAlAm

Kin Chee Leelee corporAtehouse AssocIAtes

Simon LeonglkA konsult sdn Bhd

Alan Liew Tze WeiW. chung hong sdn Bhd

Kathy Limc h WIllIAms tAlhAr & Wong sdn Bhd

Wei Jia LimABrAhAms dAvIdson & co.

Muhammad Billy Lim Abdul AzizArkItek rekAJAYA

Hazirah ManshorAutorItI monetArI BruneI dArussAlAm

Yusri Mat YussofmInIstrY of energY, mAnpoWer And IndustrY

Adhfarul Maz AdanantABung AmAnAh pekerJA

Ghazalin Mokti

E-Rue Peng

Pg Shahyzul Khairuddien Pg Abd Rahmansupreme court

Justin PhuaccW pArtnershIp

Harizan Piut

Dayang Hajah Rahayu Dato Paduka Haji Abdul RazakdArussAlAm Assets sdn Bhd

Veronica K. Rajakanuzuls pArtners lAW offIce

Bernard Tan Thiam SweeABrAhAms dAvIdson & co.

Constance WoondeloItte & touche mAnAgement servIces pte. ltd.

PA Radhiah YusofAutorItI monetArI BruneI dArussAlAm

BULGARIA

Ivaylo AngelovBoYAnov & co. lAW fIrm

Petko Angelovgugushev & pArtners

Stefan Angelovv consultIng BulgArIA

Milena Angelovaschoenherr

Alexander ArsovArsov, nAtchev, gAnevA

Martin AtanasovsofIA munIcIpAlItY

Angel Bangachevcms cAmeron mckennA nABArro olsWAng llp

Mileslava Bogdanova-MishevatsvetkovA BeBov komArevskI, AttorneYs-At-lAW

Boryana BotevasABev And pArtners

Christopher Christovpenev llp

Ana Crustevapenkov, mArkov & pArtners

Nikolay Cvetanovpenkov, mArkov & pArtners

Maria DanailovadAnAIlovA, todorov And pArtners lAW fIrm

Kostadinka Delevagugushev & pArtners

Dimitar Dimitrovcms cAmeron mckennA nABArro olsWAng llp

George DimitrovdImItrov, petrov & co.

Jenia Dimitrovacms cAmeron mckennA nABArro olsWAng llp

Raina DimitrovaBoYAnov & co. lAW fIrm

Tsvetelina DimitrovageorgIev, todorov & co.

Alexandra Doytchinovaschoenherr

Deyan Draguievcms cAmeron mckennA nABArro olsWAng llp

Silvia DulevskaBulgArIAn nAtIonAl BAnk

Bianka GeorgievaregIstrY AgencY of BulgArIA

Ivan GergovWolf theIss

Ralitsa GouglevadJIngov, gougInskI, kYutchukov & velIchkov

Katerina GramatikovadoBrev & lYutskAnov

Hristian GueorguievdInovA rusev & pArtners

Stefan Gugushevgugushev & pArtners

Orlin HadjiiskipWc BulgArIA

Vassil HadjovspAsov & BrAtAnov lAWYers’ pArtnershIp

Hristina Hristovadhl express BulgArIA

Mirela HristovatsvetkovA BeBov komArevskI, AttorneYs-At-lAW

Krasimira IgnatovapWc BulgArIA

Iliya IlievprImorskA AudIt compAnY - memBer of russell Bedford InternAtIonAl

Ginka IskrovapWc BulgArIA

Petar IvanovtsvetkovA BeBov komArevskI, AttorneYs-At-lAW

Elitsa Ivanovacms cAmeron mckennA nABArro olsWAng llp

Angel KalaidjievkAlAIdJIev & georgIev

Mina KapsazovapWc BulgArIA

Desislava KarpulskapWc BulgArIA

Peter KemalovBulgArIAn stock exchAnge

Violeta KirovaBoYAnov & co. lAW fIrm

Daniela KishkovadInovA rusev & pArtners

Dilian KolevkInkIn & pArtners

Nikolay KolevBoYAnov & co. lAW fIrm

Ilya KomarevskitsvetkovA BeBov komArevskI, AttorneYs-At-lAW

Yavor KostovArsov, nAtchev, gAnevA

Yordan KostovYordAn kostov lAW offIce

Boris KrastevichdAnAIlovA, todorov And pArtners lAW fIrm

Ivelin Kyosevelectrogetz ltd.

Nina LazarovaregIstrY AgencY of BulgArIA

Maria Lazarova-Evtimovacms cAmeron mckennA nABArro olsWAng llp

Jordan ManahilovBulgArIAn nAtIonAl BAnk

Raya Manevacms cAmeron mckennA nABArro olsWAng llp

Elena MarinovaBulgArIAn nAtIonAl BAnk

Magi MarkovasBA BulgArIAn ltd.

Dimitrinka Metodievagugushev & pArtners

Slavi MikinskilegAlex lAW offIce

Konstantin MladenovtsvetkovA BeBov komArevskI, AttorneYs-At-lAW

Tyurker MollahasanpWc BulgArIA

Yordanka MravkovaregIstrY AgencY of BulgArIA

Yanko Nachovskipenev llp

Vladimir NatchevArsov, nAtchev, gAnevA

Yordan NaydenovBoYAnov & co. lAW fIrm

Hristo NihrizovdImItrov, petrov & co.

Violeta NikolovaregIstrY AgencY of BulgArIA

Katerina NovakovaWolf theIss

Nadezhda Palankovagugushev & pArtners

Maria Pashalievapenkov, mArkov & pArtners

Tsvetelina PaskovalegAlex lAW offIce

Sergey Penevpenev llp

Ilian PetkovIspdd

Ana PetrovakInkIn & pArtners

Ivan PunevdJIngov, gougInskI, kYutchukov & velIchkov

Nikolay RadevkInkIn & pArtners

Alexander Rangelovcms cAmeron mckennA nABArro olsWAng llp

Silvia Ribanchovaschoenherr

Milen RusevdInovA rusev & pArtners

Andrea RuzhevasofIA munIcIpAlItY

Boiko SekiranovsofIA munIcIpAlItY

Ventsislav Semkovpenkov, mArkov & pArtners

Georg ShikovpWc BulgArIA

Silvya SpasovakInkIn & pArtners

Julian Spassovmcgregor & pArtners

Krum StanchevelIA plc

Pencho StanchevdImItrov, petrov & co.

Nina StoevalegAlex lAW offIce

Tsvetelina Stoilova-ValkanovakInkIn & pArtners

Konstantin Stoyanovcms cAmeron mckennA nABArro olsWAng llp

Roman Stoyanovpenkov, mArkov & pArtners

Donka StoyanovadImItrov, petrov & co.

Zornitsa Stoykovacms cAmeron mckennA nABArro olsWAng llp

Vessela Tcherneva-Yankovav consultIng BulgArIA

Yordan TerzievArsov, nAtchev, gAnevA

Aleksandrina Terziyskagugushev & pArtners

Kaloyan TodorovdAnAIlovA, todorov And pArtners lAW fIrm

Svilen Todorovtodorov & doYkovA lAW fIrm

Toma TomovdoBrev & lYutskAnov

Dilyana TsolevakInkIn & pArtners

Jasmina UzovaWolf theIss

Atanas Valovpenkov, mArkov & pArtners

Miroslav VarnalievunImAsters logIstIcs plc

Siyana VelevakInkIn & pArtners

Mariana VelichkovatsvetkovA BeBov komArevskI, AttorneYs-At-lAW

Mihail VishaninBoYAnov & co. lAW fIrm

Stoyan Yakimov

Sofia Yordanovapenev llp

Iliyana ZhotevaregIstrY AgencY of BulgArIA

BURKINA FASO

BAtIment trAvAux puBlIc mAIntenAnce

BceAo

credItInfo volo

nAvItrAns

Pierre AbadiecABInet pIerre ABAdIe

Joel Paul Gomgnimbou AdoubeInternAtIonAl procurement solutIons (Iprosl)

Hema Askia Mohamed

Madina BarryYAnogo BoBson

Arsène BaziAB energIe

Boukary BolysocIÉtÉ d’exportAtIon du fAso (sefA)

Dieudonne BonkoungouscpA themIs-B

Oumarou CisseYAnogo BoBson

Hamidou Conomboetude mAÎtre hAmIdou conomBo

Bobson CoulibalyYAnogo BoBson

Seydou DiarraBAnQue commercIAle du BurkInA

Paul GnalekopWc

Victoire KamcABInet d’AvocAts mAItre sAWAdogo

Alain Gilbert Koalaordre des ArchItectes du BurkInA

Sandrine KouraogomAIson de l'entreprIse du BurkInA fAso

Eric N’GuessaneY

Eloi NombréunIon nAtIonAle des producteurs d’AnAcArde

Anna T. Ouattara-SorycABInet me pAulIn sAlAmBÉrÉ

André OuedraogocABInet Bonkoungou

Landry Fliga Ibrahim OuedraogoYAnogo BoBson

Madina OuedraogoBureAu d’AssIstAnce à lA constructIon (BAc) sArl

Martin OuedraogounIon InternAtIonAle de notArIAt


N. Henri OuedraogodIrectIon gÉnÉrAle des Impôts

Oumarou OuedraogocABInet ouedrAogo

Zénabou Kadidia Saliaetude mAÎtre hAmIdou conomBo

Hermann Lambert Sanongroupe hAge

Adama SaouadogooneA

Moussa Ousmane SawadogodIrectIon gÉnÉrAle des Impôts

Abdoul Aziz SoncABInet pIerre ABAdIe

Alassane TiemtoreAutorItÉ de rÉgulAtIon du sous-secteur de l’electrIcItÉ (Arse)

Aude Andrée Marie ToécABInet d’AvocAts me frAncelIne toÉ-BoudA

Franceline Toé-BoudacABInet d’AvocAts me frAncelIne toÉ-BoudA

Mamadou S. TraorécABInet mAmAdou s. trAorÉ

Moussa TraoremAIson de l'entreprIse du BurkInA fAso

Yacouba Traorécommune de ouAgAdougou


Gaston YameogoregulAtorY AuthorItY for puBlIc procurement

Pierre Lassané YanogoYAnogo BoBson

BURUNDI

J&p generAl compAnY

regIdeso

Ségolène AkimanalegAl solutIon chAmBers

Jean Claude BigirindavyiAgence BurundAIse pour lA reAlIsAtIon des trAvAux d'Interet puBlIc (AButIp)

Adolphe Birehanisengepsd

Emmanuel BurakuvyeBnm & co. AdvocAtes

Faustin Cubahirotrust JurIs chAmBers

Joseph Gitonyotsi

Issa Hatibutrust JurIs chAmBers

Nestor Havyarimanaodr-pdr

Ange-Dorine IrakozeruBeYA & co. AdvocAtes

Brice Irakozetrust JurIs chAmBers

Nadege KamariyagwenIBItegekA AdvocAtes

René-Claude MadebarilegAl solutIon chAmBers

Rodrigue MajambereBnm & co. AdvocAtes

Désiré ManirakizaconsortIum des coopÉrAtIves de cAfÉIculteurs (cococA)

Anatole MiburocABInet de mAÎtre AnAtole mIBuro

Abdoul Mtokatrust JurIs chAmBers

Vera Mutonitrust JurIs chAmBers

Yvan Mutonitrust JurIs chAmBers

Horace NcutiyumuhetoncutI lAW fIrm & consultAncY

Adelaïde NdayirorereBAnQue de lA rÉpuBlIQue du BurundI

Donatien Ndikumanatrust JurIs chAmBers

Petit Jean NdikumanaAssocIAtIon BurundAIse des Agences en douAne et trAnsItAIres / ABAdt

Samuel NibitangasogestAl

Cyriaque NibitegekanIBItegekA AdvocAtes

Charles Nihangaza

Régine-Mireille NiyongaboruBeYA & co. AdvocAtes

Elliot NjejimanaAfrIcA lAW chAmBers

Eric NkirunziAutorIte de regulAtIon des mArches (Armp)

Chrisostome NsabimanaruBeYA & co. AdvocAtes

Emmerence Ntahonkuriye

Happy-Hervé NtwarilegAl solutIon chAmBers

Patrick-Didier NukuriBurundI legAl spAce

Déogratias NzembaAvocAt à lA cour

Hubert Jacques NzigamasaboAButIp

Antoine NzobandoranzoBAndorA lAW fIrm

Willy RubeyaruBeYA & co. AdvocAtes

Benjamin Rufagarigpo pArtners BurundI, A correspondent fIrm of deloItte

Fabien Segatwaetude me segAtWA

Bernard SelemaniAssocIAtIon des IndustrIels du BurundI (AIB)

Gabriel SinarinzicABInet me gABrIel sInArInzI

Jérôme VejurutrAnsport And trAdIng compAnY, Agent of dsv gloBAl trAnsport And logIstIcs

CABO VERDE

BAnco de cABo verde

David Almadad. hopffer AlmAdA & AssocIAdos

Bruno Andrade AlvespWc

Rui Amante da Rosaelseg

Adriano BorgestIBA group cABo verde

Anete BorgesnegocIos estrAngerIos

Jose Borges GuerramIrAndA & AssocIAdos

Constantino Cabralmtcv cABo verde

Susana CaetanopWc

Denis CardosomInIstrY of fInAnce - tAx AuthorItY

João Benício CardosoInstItuto de estrAdAs

Nádia CardosoBtoc consultIng

Vasco Carvalho Oliveira RamosengIc engenheIros AssocIAdos ldA.

Claudia CorreiadIreÇÃo nAcIonAl de receItAs do estAdo

Jailson Luz CostadIreÇÃo nAcIonAl de receItAs do estAdo

Natalina CostaplAcA construÇões

Carlina CruztIBA group cABo verde

Ilídio CruzIlIdIo cruz & AssocIAdos - socIedAde de AdvogAdos rl

Maria da Conceição AzevedocAemd

Mario Jorge De MenezesmlA - menezes, leIte & AssocIAdos - socIedAde de AdvogAdos, rl

Maria João de NovaismJn AdvogAdos

Manuel de PinasAmp - socIedAdes de AdvogAdos

Nilton de PinaQuAlItecnIcA

Adlisa Maria DelgadomInIstÉrIo dAs InfrA-estruturAs e economIA mArítImA

Dúnia DelgadopWc

Suleina DelgadocABo verde mInIstrY of JustIce

Gracinda dos SantosplAcA construÇões

Rito ÉvoradIreÇÃo nAcIonAl de IndústrIA, comÉrcIo e energIA

Amanda FernandesIlIdIo cruz & AssocIAdos - socIedAde de AdvogAdos rl

Elisabete FigueiredoempreItel

Lia Flores da SilvamIrAndA & AssocIAdos

Viviane FonsecadIreÇÃo nAcIonAl de receItAs do estAdo

Cláudia Freitas RamoscláudIA freItAs rAmos AdvogAdA

Solange Furtado Sanchessf&lB, socIedAde de AdvogAdos, rl

João Vitorino Gomes CorreiadIreÇÃo nAcIonAl de receItAs do estAdo

Ângela GonçalvesBeletrAns cABo verde

António Gonçalvescv lexIs AdvogAdos

Emanuel GonçalvestecnIcIl

Carlos GraçaBtoc consultIng

Ana Cristina Hopffer Almadad. hopffer AlmAdA & AssocIAdos

Teresa Livramento Monteiro

Victor Manuel Lopes CoutinhoempresA de moBIlIdAde e estAcIonAmento de prAIA

Luís Filipe Lopes da Silva

Silvestre Lopes da SilvaAgêncIA de despAchos AduAneIros sIlvestre sIlvA

Ilvio MangomIrAndA & AssocIAdos

Aguinaldo MarçalmInIstrY of fInAnce - mAnAgement unIt for specIAl proJects (ugpe)

João MartinsmArtIns logístIcA

Paulo Noel MartinsprIme consultIng group

Fernando Maurício dos SantosmAurícIo dos sAntos ArQuItectos

João Medinaedge - InternAtIonAl lAWYers

Mafalda Oliveira MonteiromIrAndA & AssocIAdos

Simão MonteiroAdvogAdo e consultor JurídIco

Ricardo Cláudio Monteiro GonçalvespAlácIo de JustIÇA do trIBunAl dA comArcA dA prAIA

Catarina NunespWc

João NunesmAersk cABo verde

Milton PaivampA AdvogAdos

António Pedro PinaelectrA sA

Sofia Coelho PereiramIrAndA & AssocIAdos

Anilda Pereira da VeigalAnd regIstrY

Arlindo Pereira TavaresArlIndo tAvAres AdvogAdos

Alexandre Nuno PiresJoÃo clímAco rodrIgues pIres despAchAnte ofIcIAl

Rafael Rocha FernandesmunIcIpAlItY of prAIA

João Clímaco Rodrigues PiresJoÃo clímAco rodrIgues pIres despAchAnte ofIcIAl

José Rui de SenaAgêncIA de despAcho AduAneIro ferreIrA e senA ldA

Paulo SanchessemIco

Nuno Santossgl – socIedAde de construÇões, sA

Tito Lívio Santos Oliveira RamosengIc engenheIros AssocIAdos ldA.

Henrique Semedo BorgeslAW fIrm semedo Borges

Celso Sena MartinsenApor – portos de cABo verde

Mayra SilvacAsA do cIdAdAo

Adriano SoaresmInIstÉrIo dAs InfrA-estruturAs e economIA mArítImA

Carla Soares de SousaArAp - AutorIdAde reguAlAdorA dAs AQuIsIÇões púBlIcAs

Frantz TavaresInove - consultores empresArIAIs

Janine TavarestIBA group cABo verde

Salvador VarelaAdvocAcIA consultorIA JurídIcA

Elson VazdIreÇÃo nAcIonAl de receItAs do estAdo

Liza VazdIreÇÃo nAcIonAl de receItAs do estAdo

Cristino VeigamInIstrY of fInAnce - mAnAgement unIt for specIAl proJects (ugpe)

Leendert VerschoorpWc

CAMBODIA

depArtment of puBlIc procurement mInIstrY of economIc & fInAnce

dfdl

scIAronI & AssocIAtes

troIs s (cAmBodge) logIstIcs solutIon

Seng Bun HuymIn Yung huI & pArtners

Buth BunsayhaAcledA BAnk plc.

Michel CassagnesArchetYpe group cAmBodIA

John Challenp&A AsIA lAW offIce

Vajiravann Chamnandfdl ltd.

Eaknguon CheahBs lAW


Phanin CheammunIcIpAlItY of phnom penh BureAu of urBAn AffAIrs

Heng Chhayr&t sok & heng lAW offIce

Saoelen Chhesok sIphAnA & AssocIAtes

Ouk ChittraelectrIcItÉ du cAmBodge (edc)

Sothea ChrekcredIt BureAu (cAmBodIA) co. ltd.

Chinith ChumBng legAl

Monyrith Enghml lAW group & consultAnts

Charlie Foucoup&A AsIA lAW offIce

Darwin HemBng legAl

Pagnawat Hengp&A AsIA lAW offIce

Porse HengArchetYpe group cAmBodIA

Siriwatana HengArBItrAtIon councIl foundAtIon

Mey Mey Hieksok sIphAnA & AssocIAtes

Max Howlettkpmg cAmBodIA ltd.

Hans Hwangsok xIng & hWAng

Xing Jiajiasok xIng & hWAng

Leap Kanghml lAW group & consultAnts

Sophorne Kheangdfdl ltd.

Sang KimchheangAcledA BAnk plc.

Kunthy Koykn legAl consultIng

Neam Koykn legAl consultIng

Seakkeang LimBng legAl

Samvutheary Maohml lAW group & consultAnts

Sadao MatsubarahBs lAW

Nimmith MenArBItrAtIon councIl foundAtIon

Seilakboth Momsok xIng & hWAng

Clint O’Connelldfdl ltd.

Sokhour OengpWc cAmBodIA

Sothearoath OeurcredIt BureAu (cAmBodIA) co. ltd.

Sophea OmAcledA BAnk plc.

Lungdy Oukr&t sok & heng lAW offIce

Amrong PauvcAm. e. s. co. ltd.

Pauline PenvdB loI

Song PhannouAcledA BAnk plc.

Sokvirak PheangpWc cAmBodIA

Seng PisethgenerAl depArtment of tAxAtIon

Pagnavattey PoncredIt BureAu (cAmBodIA) co. ltd.

Allen Prakp&A AsIA lAW offIce

Borapyn Pydfdl ltd.

Matthew Rendallsok sIphAnA & AssocIAtes

Sarith Retp&A AsIA lAW offIce

Navinth Rethdar&t sok & heng lAW offIce

Somarith SamelectrIcItÉ du cAmBodge (edc)

Linna Seanglysok sIphAnA & AssocIAtes

Dara Sensok sIphAnA & AssocIAtes

Leung SengvdB loI

Chanraksa Soeungp&A AsIA lAW offIce

Lor Soksok xIng & hWAng

Yeng SokpWc cAmBodIA

Say Sokhengdfdl ltd.

Saran SongAmru rIce (cAmBodIA) co. ltd.

Yun Sophaldfdl ltd.

Tiv Sophonnorar&t sok & heng lAW offIce

Chesda Tengdfdl ltd.

Kang Thavydfdl ltd.

Heng ThypWc cAmBodIA

Thavsothaly Tok

Mariza UngvdB loI

Oudam Vithiear&t sok & heng lAW offIce

Potim YunvdB loI

CAMEROON

Roland Abengthe ABeng lAW fIrm

Divine AfubadIvIne AfuBA & AssocIAtes

Elisabeth AjamenBeAc sIège

Oscar AlegbalAWYer

Queenta Asibongthe ABeng lAW fIrm

Armand AtonoAes sonel

Louis Désiré Côme AwonoArchI BusIness sArl

Linda BehlengAssAm, fAnsI & mouAfo AvocAts AssocIÉs

Pierre Bertin SimbafoApeccAm

Miafo Bonny BonnBonnY Bonn enterprIses

Ahmadou Bouba Oumarou

David BoyoBoYo lAW fIrm

David BwembaWest AfrIcA mArIne solutIons

Kamga DésirepWc cAmeroun

Paul Marie DjamenmoBIle telephone netWorks cAmeroon (mtn)

Aurélien Djengue KottecABInet ekoBo

Joseph DjeugasotrAfIc

Laurent DongmoJIng & pArtners

Simon Ekotto NdembavIlle de douAlA communAutÉ urBAIne de douAlA

Abel John ElessaBoYo lAW fIrm

Ebot Elias ArreyArc consultAnts ltd.

Philippe Claude Elimbi Elokaneneo cAmeroun

Marie Marceline Enganalimetude me engAnAlIm mArcelIne

Cédric EnyimevAnture consultIng

Serge Essoglencoe AdvIsorY

Darich Eyeni KakindeBeAc sIège

Hyacinthe Clément Fansi NgamoungAssAm, fAnsI & mouAfo AvocAts AssocIÉs

Isabelle FomukongcABInet d’AvocAts fomukong

Nicaise Ibohn Batathe ABeng lAW fIrm

Charles Koohthe ABeng lAW fIrm

Merlin Arsene KouogangsocIÉtÉ QuIfeurou

Armelle Lambi KohBIcec

Serge Madola

Désiré Makondodm & pArtners

Jean Marie Benoit ManiconseIl nAtIonAl du crÉdIt

Philippe Mbele

Constantin Didier Medou MedoucABInet medou

Ivan MélachéovAnture consultIng

Bérenger Y. MeukecABInet d’AvocAts meuke

A.D. Monkametude de notAIre Wo’o

Danielle Moukourid. moukourI & pArtners lAW fIrm

Marcelin Yoyo Ndoumetude de notAIre Wo’o

Virgile Ngassam NjikéngAssAm, fAnsI & mouAfo AvocAts AssocIÉs

Dieu le Fit NguiyanunIversItÉ de douAlA

Fulbert Ambe NibaBoYo lAW fIrm

George Njangtangcontec sArl

Ernest Pilo

Olivier PrisovIlle de douAlA communAutÉ urBAIne de douAlA

Bolleri PymunIversItÉ de douAlA

Claude Simocl AudIt et conseI

Linda Tatabod Amutengeneo cAmeroun

Magloire TchandepWc cAmeroun

Gael TchoubacItAdel lAW fIrm

Ghislaine Nina Tchuenchecl AudIt et conseI

Eric TongBoYo lAW fIrm


Tanwie Walson EmmanueltAlAl ABu-ghAzAleh orgAnIzAtIon (tAg-org)

Elaine Yomsiglencoe AdvIsorY

CANADA

frAser export

Jason AnnibalemcmIllAn llp

Samuel R. BakerBAker lAW fIrm

Nicolas BarrierBgl BrokerAge

David BishtorYs llp

Caroline Bognerprocurement servIces At concordIA unIversItY In montreAl

Graham BrowncAssels Brock & BlAckWell llp

Maggie CarmichaelBlAke, cAssels & grAYdon, memBer of lex mundI

Tairroyn ChildsBlAke, cAssels & grAYdon, memBer of lex mundI

Amelia ChiupWc cAnAdA

John CraigfAsken mArtIneAu dumoulIn llp

Valérie DuchesneautorYs llp

James FarleymccArthY tetrAult llp

Isabelle FoleycorporAtIons cAnAdA

Ross W. Francisfogler ruBInoff

Robert FrazerBlAke, cAssels & grAYdon, memBer of lex mundI

Michael GagnonregIstrAIre des entreprIses

Paul GasparattoontArIo energY BoArd

Attila GaspardypWc cAnAdA

Christopher GillespiegIllespIe-munro Inc.

Shahrouz HafezBlAke, cAssels & grAYdon, memBer of lex mundI

Sheldon HotzwikpWc cAnAdA

Robert IaccinofAsken mArtIneAu dumoulIn llp

Avneet JaswalfAsken mArtIneAu dumoulIn llp

Victor KimmccArthY tetrAult llp

Joshua KochathcomAge contAIner lInes

Kyle LambertmcmIllAn llp

Trevor LawsonmccArthY tetrAult llp

Jon A. LevinfAsken mArtIneAu dumoulIn llp

Brooke LonghurstBlAke, cAssels & grAYdon, memBer of lex mundI

Catherine MacInnisIBI group Inc.

Peter N. MantasfAsken mArtIneAu dumoulIn llp

Mike MaodusBlAke, cAssels & grAYdon, memBer of lex mundI

Matthew MerkleyBlAke, cAssels & grAYdon, memBer of lex mundI

Victoria MirloccaontArIo puBlIc BuYer’s AssocIAtIon

Geoffrey B. MorawetzsuperIor court of JustIce of ontArIo

Melinda Nycholatdefence constructIon cAnAdA

Eric PatonpWc cAnAdA

Yonatan PetelmcmIllAn llp

Eric Sehrtoronto cItY hAll

Alyssa ShivjiBlAke, cAssels & grAYdon, memBer of lex mundI

David SischygroIA & compAnY professIonAl corporAtIon


Marianne SmithBlAke, cAssels & grAYdon, memBer of lex mundI

John TobintorYs llp

Shane ToddfAsken mArtIneAu dumoulIn llp

Rebecca TorranceBlAke, cAssels & grAYdon, memBer of lex mundI

Jeremy Ungerman-SearsBlAke, cAssels & grAYdon, memBer of lex mundI

Peter Van DijkpWc cAnAdA

Sharon VogelsIngleton urQuhArt reYnolds vogel

Andrew WangBlAke, cAssels & grAYdon, memBer of lex mundI

Ronald ZveirisBlAke, cAssels & grAYdon, memBer of lex mundI

CENTRAL AFRICAN REPUBLIC


Edgard Stéphane BalegbayaprImAture-cAdre mIxte de concertAtIon pour l’AmÉlIorAtIon des AffAIres (cmcAA)

Jean-Noël Banguecour de cAssAtIon de BAnguI

Blaise BanguitoumbaenercA (energIe centrAfrIcAIne)

Thierry ChaousofIA credIt

Georgette DackoprImAture-cAdre mIxte de concertAtIon pour l’AmÉlIorAtIon des AffAIres (cmcAA)

Brunaud Bonaventure DarebaguIchet unIQue de formAlItÉs des entreprIses (gufe)

Maurice Dibert-DolletmInIstère de lA JustIce

Jacques Eboulesdv logIstIcs


Alain Modeste KondjimInIstère des fInAnces et du Budget

Cyr GregbandaBAmelec

Laurent HankoffenercA (energIe centrAfrIcAIne)

Davy KamegbamInIstère de l’urBAnIsme

Ludovic Médard Kolengue KayeAvocAts sAns frontIères

Vincent Kotuba Kaunzy-KossinoffIce notArIAl de mAÎtre kotuBA kAunzY-kossIn

Alain Douathe KoyangozoprImAture-cAdre mIxte de concertAtIon pour l’AmÉlIorAtIon des AffAIres (cmcAA)

Faustin Ange KoyasseprImAture-cAdre mIxte de concertAtIon pour l’AmÉlIorAtIon des AffAIres (cmcAA)

Jean Paul Maradas NadomInIstère de l’urBAnIsme

Timothee M’betottcI


Mauricette Monthe-PsimhiscABInet d’AvocAts & JurIstes AssocIÉs

Unique Ngana-MythonguIchet unIQue de formAlItÉs des entreprIses (gufe)

Marcellin NgondangmInIstère des fInAnces et du Budget

Jean-Baptiste NougangaBureAu comptABle fIscAl - cABInet nougAngA

Jonathan NougangaBureAu comptABle fIscAl - cABInet nougAngA

Nadia Clairette PademonaprImAture-cAdre mIxte de concertAtIon pour l’AmÉlIorAtIon des AffAIres (cmcAA)

Alain PagousWedIsh centrAl AfrIcAn chAmBer of commerce

Romain PamoguIchet unIQue de formAlItÉs des entreprIses (gufe)

Rigo-Beyah ParsecABInet pArse

Jean RomeotechnIBAt tp

Ghislain Samba MokamanedeBAmelec

Dieudonné TokofeisseguIchet unIQue de formAlItÉs des entreprIses (gufe)

CHAD

chAd rurAl moBIlItY And connectIvItY proJect

Abdelkerim AhmatBollorÉ logIstIcs et trAnsport


Moustapha Ali MoustaphatrIBunAl du commerce

Oscar d’Estaing DeffossopetrochAd (mAngArA) ltd.

Mahamat Ousman DjiddaArchItecturAl

Gerard DjimramadjipWc

Germain Djomianetude me dJomIAn germAIn

Aboubakar Ahmat DoudBusIness et ArchItecturAl engIneerIng

Elysee Eldjimbaye MbaihoudouhuIssIer de JustIce - chAmBre nAtIonAle des huIssIers de JustIce du tchAd


Prosper KemayoutrAnsImex tchAd sA

Yaya MalickgenerAl entreprIse ge

Gerard Masseran consultIng

Athanase MbaigangnonsocIÉtÉ cIvIle professIonnelle d’AvocAts AthAnAse & lÉonArd

Theodore MossengarprIceWAterhousecoopers tAx & legAl sArl

Abakar Adam Nassourstmt (groupe sner)

Noussaina N’DiekhorpWc

Jean Paul Nendiguin consultIng

Freeman NgaguedebacABInet ArchIdom

Hissen NgarohuIssIer de JustIce - chAmBre nAtIonAle des huIssIers de JustIce du tchAd

Benga Nomen Christopherexpress cArgo

Mouctar Ahmat Ouchar

Nissaouabé Passangetude me pAssAng

Anselme Patipéwé NjiakineY JurIdIQue et fIscAl tchAd

Diane Sobmeka PofinetsocIÉtÉ cIvIle professIonnelle pAdAre & gonfoulI

Ando Fanantenana RabemananjaraJohn W. ffooks & co.

Ahmat SenoussiArchItecturAl

Abakar Ousman SouguidIrectIon de lA promotIon economIQue et du secteur prIvÉ

Nadine Tinen TchadgoumprIceWAterhousecoopers tAx & legAl sArl

Masrangue TrahogracABInet d’AvocAts AssocIÉs

Dana Abdelkader Wayaetude notArIAle mAÎtre dAnA ABdelkAder WAYA

Mahamat Tahir Youssouf NaharguIchet unIQue de crÉAtIon d’entreprIse

Sobdibé ZouacABInet soBdIBÉ zouA

Patedjore ZoukalnemInIstère des fInAnces et du Budget

CHILE

Leticia Acosta AguirreredlInes group

Constanza ArayaQuIntAnIllA & Busel nIedmAnn

Francisco ArguelloBoletín de InformAcIones comercIAles

Luis AvellopWc chIle

Rocio AvilasuperIntendencIA de InsolvencIA Y reemprendImIento

María Francisca Bannura VmorAles, BesA & cíA ltdA

Jorge Belmar FuentesBBl ArQuItectos

Leonardo BenadrettiQuIntAnIllA & Busel nIedmAnn

Sandra BenedettopWc chIle

Carolina Benito KellygArcíA rodríguez ABogAdos

Mario BezanillaAlcAíno ABogAdos

Richard BrowneAgencIA de AduAnAs BroWne

Charles A. BunceeY

Osvaldo CabezaschIrgWIn lArretA peÑAfIel

Rodrigo Cabrera Ortizdne consultores

Marcelo Cáceres JaracAcerestudIo ArQuItecturA

Raimundo Camus VarasgoldenBerg & lAgos

Jerónimo CarceléncArcelÉn, desmAdrYl, guzmán & tApIA

Héctor CarrascosuperIntendencIA de BAncos e InstItucIones fInAncIerAs de chIle

Andrés ChirgwinchIrgWIn lArretA peÑAfIel

Francisco De SarrateapWc chIle

Miguel José DibarrartYrArrázAvAl, ruIz-tAgle, goldenBerg, lAgos & sIlvA

Gonzalo ErrázurizurendA, rencoret, orrego Y dÖrr

José Tomás ErrázurizBArros & errázurIz

Matías ErrázurizurendA, rencoret, orrego Y dÖrr

Gonzalo FalcóncAreY Y cíA ltdA

Leonardo Fernandez BarrazaconservAdor de BIenes rAíces Y comercIo de sAntIAgo

Carolina FerreirachIrgWIn lArretA peÑAfIel

Daniela FierrocArIolA dIez perez-cotApos

Pablo FuentespWc chIle

Sebastian GarciaurendA, rencoret, orrego Y dÖrr

Nicolás García NielsongArcíA rodríguez ABogAdos

Silvio Geroldi IglesiasgeroArQ

Raúl Gómez YáñezurendA, rencoret, orrego Y dÖrr

Diego GonzálezmorAles, BesA & cíA ltdA

Carolina Gonzalez CortespWc chIle

Manuel Gonzalez RuizAgencIA de AduAnAs BroWne

Karina HenríquezclAro Y cIA

Cristian Hermansen RebolledoActIc consultores

Daniela HirschAlBAglI zAlIAsnIk ABogAdos

Javier HurtadocámArA chIlenA de lA construccIÓn

Katannya JablonskimorAles, BesA & cíA ltdA

Fernando Jamarne BanducAlessAndrI AttorneYs At lAW

Gaspar Jenkins Peña y LillophIlIppI prIetocArrIzosA ferrero du & uríA

Tomás LandetaurendA, rencoret, orrego Y dÖrr

José Luis LaraphIlIppI prIetocArrIzosA ferrero du & uríA

Ignacio LarraínphIlIppI prIetocArrIzosA ferrero du & uríA

Veronica Latorre B.corporAcIÓn de desArrollo tecnolÓgIco

Michel LauriepWc chIle

Jose Luis LeteliercArIolA dIez perez-cotApos

Rose Marie LonghiQuIntAnIllA & Busel nIedmAnn

Marco LunaBArros sIlvA vArelA & vIgIl ABogAdos

Marcos Magasich AirolamAgAsIch & cíA

Consuelo Maze RíosgArcíA rodríguez ABogAdos

Sebastián MerinourendA, rencoret, orrego Y dÖrr

Francisco MirandaBArros sIlvA vArelA & vIgIl ABogAdos

Raul MonteroAlessAndrI AttorneYs At lAW

Egon Neumannn & v consultIng

Alberto Oltradhl gloBAl forWArdIng

Sergio OrregourendA, rencoret, orrego Y dÖrr

Gerardo Ovalle MahnsYrArrázAvAl, ruIz-tAgle, goldenBerg, lAgos & sIlvA

Luis Parada HoylBAz|dlA pIper


Daniela Peña FergadiottBArros & errázurIz

Sandra PeraltamInIsterIo de economíA, fomento Y turIsmo

Daniela PfeffercAreY Y cíA ltdA

Fernando RebolledosuperIntendencIA de InsolvencIA Y reemprendImIento

Felipe RencoreturendA, rencoret, orrego Y dÖrr

Gonzalo RencoreturendA, rencoret, orrego Y dÖrr

Mariela RiquelmecAreY Y cíA ltdA

Marcelo Rodríguez BelmargArcíA rodríguez ABogAdos

María Isabel RojasQuIntAnIllA & Busel nIedmAnn

Edmundo Rojas GarcíaconservAdor de BIenes rAíces Y comercIo de sAntIAgo

Nelson Contador Rosalesnelson contAdor Y cIA ABogAdos

Fernando SalasYrArrázAvAl, ruIz-tAgle, goldenBerg, lAgos & sIlvA

Hugo Sánchez RamírezsuperIntendencIA de InsolvencIA Y reemprendImIento

Andrés SanfuentesphIlIppI prIetocArrIzosA ferrero du & uríA

Rodrigo Sanhueza TorresmorAles, BesA & cíA ltdA

Nicolás SantanaphIlIppI prIetocArrIzosA ferrero du & uríA

Dino SchiappacasseclAro Y cIA

Francisco SelamépWc chIle

Andrés SilesurendA, rencoret, orrego Y dÖrr

Marcela SilvaphIlIppI prIetocArrIzosA ferrero du & uríA

María Trinidad SilvaurendA, rencoret, orrego Y dÖrr

Oscar Silva ÁlvarezmAgAsIch & cíA

Alan SmithsmIth Y cíA

Carlos Soublette LBoletín de InformAcIones comercIAles

María Gabriela TapiaurendA, rencoret, orrego Y dÖrr

Mario TapiacArcelÉn, desmAdrYl, guzmán & tApIA

Ricardo TisicArIolA dIez perez-cotApos

Carlos TorresredlInes group

Felipe ValleBArros sIlvA vArelA & vIgIl ABogAdos

Nicolás Velasco JenschkesuperIntendencIA de InsolvencIA Y reemprendImIento

Tomás VidalcArIolA dIez perez-cotApos

Tomás Wolff AlempartephIlIppI prIetocArrIzosA ferrero du & uríA

Sergio Yávarguerrero olIvos

Arturo Yrarrázaval CovarrubiasYrArrázAvAl, ruIz-tAgle, goldenBerg, lAgos & sIlvA

Barbara ZlatarcArIolA dIez perez-cotApos

CHINA

ArchItecturAl desIgn And reseArch InstItute of tongJI unIversItY

BeIJIng dIplomAtIc servIce

BeIJIng huAshAng tongxIAng poWer supplY InstAllAtIon engIneerIng co. ltd.

BeIJIng xInhAI customs cleArAnce co. ltd.

hAngzhou crosslInk poWer desIgn co. ltd.

hYlAnds lAW fIrm

JIAngsu WIntersun energY sAvIng technologY co. ltd.

shAnghAI dongsong heAlthcAre & technologY co. ltd.

shAnghAI JIAlIAng cpAs lImIted

shAnghAI JIulong poWer (group) co. ltd. desIgn BrAnch

shAnghAI kAIYu reAl estAte development co. ltd.

shAnghAI QIngpu West poWer engIneerIng desIgn co. ltd.

stAte grId BeIJIng electrIc poWer compAnY

steInBerg hkc

Bing BaichInA Ippr InternAtIonAl engIneerIng compAnY lImIted

Jianming BaoshAnghAI huAngpu rIver upstreAm WAter co. ltd.

Russell BrownlehmAnBroWn

Shuhuai CaifAngdA pArtners

Tian Lin CaishAnghAI chuAngxIn poWer engIneerIng co. ltd.

Cherie Caokpmg AdvIsorY chInA lImIted (BeIJIng)

Fuguo CaocentrAl unIversItY of fInAnce And economIcs

Gui Ying CaoBeIJIng pInggu dIstrIct development And reform commIssIon

Hua CaoshAnghAI huAshuI toorAn certIfIed tAx Agent offIce

Lu ChaoshAnghAI munIcIpAl commIssIon of housIng

Allan ChenfAngdA pArtners

Bin ChenshAnghAI BAolAn poWer dIstrIButIon eQuIpment co. ltd.

Cong ChenshAnghAI xIAngshAn certIfIed tAx AgencY co. ltd.

Elliott Youchun ChenJunzeJun lAW offIces

Holly ChenkuAngzheng cpAs

Jiayu ChenshAnghAI superIor court

Jie ChenshAnghAI lInfAng certIfIed puBlIc AccountAnts co. ltd.

Jun ChenshAnghAI cItY development lAW fIrm

Jun ChenshAnghAI lIxIn chengruI tAx AgencY

Kang ChenshAnghAI zhonghAng optoelectronIcs co. ltd.

Mark ChenhogAn lovells

Mervyn ChenWIntell & co.

Shijie ChenshAnghAI constructIon engIneerIng mAnAgement co. ltd.

Shizhong ChenshAnghAI WAnguo constructIon mAnAgement co. ltd.

Summit F. Chendentons chInA

Tao ChenJunhe lAW offIce

Wēi ChenfengtAI dIstrIct development And reform commIssIon

Yan ChenBeIJIng donghuA tIAnYe reAl estAte Assessment co. ltd.

Yong ChenQIdong electrIcAl InstAllAtIon compAnY

Joel ChngWong pArtnershIp

Xiaodong CuiBeIJIng green vAlleY guAngmIng poWer engIneerIng co. ltd.

Stefanie Daireed smIth

Neelesh DatirAIlBIeA

Haijian DingBeIJIng longYuAn BAoshAn poWer engIneerIng co. ltd.

Ji Mian DingshAnghAI hongtAI hYdropoWer InstAllAtIon engIneerIng co. ltd.

Yuyuan DingJunhe lAW offIce

Zhitong DingcredIt reference center of people’s BAnk of chInA

Tony DongkIng & Wood mAllesons

Xiao Cheng DongshAnghAI JInxu electrIc poWer desIgn co. ltd.

Jifeng Dudentons chInA

Lijing DuJunhe lAW offIce

Rui DukIng & Wood mAllesons

Changli DuanBeIJIng InstItute of ArchItecturAl desIgn (BIAd)

Yifeng FangshAnghAI lInfAng certIfIed puBlIc AccountAnts co. ltd.

Herbert Fei Hongbopu dong lAW offIce

Yiwen Feng

Qinghua FuBeIJIng stYle depArtment store IndustrIAl co. ltd.

Zhuo Ting FueAst & concord pArtners

Waiying FungorrIck, herrIngton & sutclIffe llp

Gerry GanWong pArtnershIp

Feng GaozhonghuI (BeIJIng) certIfIed tAx Agents co. ltd.

Xiangnan GaoAngelA WAng & co.

Xiangwen GeJIngtIAn & gongcheng

Bing GongshAnghAI nAndIAn electrIc engIneerIng InstAllAtIon co. ltd.

Sherry GonghogAn lovells

Hailong GuoBeIJIng WAngong JIAJIng electrIcItY engIneerIng desIgnIng compAnY

Li HanhArden, Wells & smIth

Patrick HanherBert smIth freehIlls llp

Tongyi Hedentons chInA

Chen HengeAst chInA energY regulAtorY BureAu

Rong HongBeIJIng hIgh court

Shi Hong ShenYIngke lAW fIrm

Xuefei (Faye) HouBmW chInA AutomotIve trAdIng ltd.

Jin HushAnghAI munIcIpAl BureAu of nAturAl resources tItle confIrmAtIon And regIstrAtIon

Ke HuJIngtIAn & gongcheng

Lin HuBeIJIng xIngdIAn InternAtIonAl engIneerIng mAnAgement co. ltd.

Wu HuaguAntAo lAW fIrm

Joyce HuangfAngdA pArtners

Qin HuangshAnghAI mInghAo poWer development co. ltd.

Shaoguang HuangshAnghAI shAngneng poWer engIneerIng desIgn co. ltd.

Li HuichInA Ippr InternAtIonAl engIneerIng compAnY lImIted

Chaoyi JiBeIJIng eAst & concord pArtners lAW fIrm

Fang JishAnghAI munIcIpAl tAx servIce, stAte tAxAtIon AdmInIstrAtIon

Hailong Jidentons chInA

Nan JiBeIJIng JIngdIAn WenhuA surveY And desIgn co. ltd.

Nuo JifAngdA pArtners

Cao Jiamingthe ArchItecturAl socIetY of shAnghAI

Qian JianshAnghAI InternAtIonAl tenderIng co. ltd.

Haiyu JiangchInA Ippr InternAtIonAl engIneerIng compAnY lImIted

Liangdong JiangBeIJIng YonglIAn WeIYe electrIcItY constructIon compAnY

Xinyan (Claire) JiangJIngtIAn & gongcheng

Zhang JianJianhAIWen & pArtners

Wang Jianping

Alva JinpWc chInA

Jun Jin

Xin JinkIng & Wood mAllesons

Xing JingloBAl lAW offIce

Catherine Jingreed smIth

Jiang JunlukIng & Wood mAllesons

Lang KeyaBeIJIng guAngdIng lAW fIrm


Ioana KrafteuropeAn unIon chAmBer of commerce In chInA

Tian KuangJIAhe lAW offIce

Eunice KuodeloItte

Kay LauAngelA WAng & co.

Nanda LauherBert smIth freehIlls llp

Xiaoying LefAngdA pArtners

Bīn LeeBeIJIng JIngdIAn electrIc poWer engIneerIng desIgn co. ltd.

Paul Leedentons chInA

Alex LifAngdA pArtners

Audry Lizhong lun lAW fIrm

Baojie LiBeIJIng neWst secretArY AccountIng co. ltd.

Bixiao LiW&h

Dingnan LishAnghAI lInfAng certIfIed puBlIc AccountAnts co. ltd.

Dongsheng (Raymond) LishAnghAI tongJI engIneerIng consultIng co. ltd.

Jessica LifAngdA pArtners

Jianbo LishAnghAI WAnguo constructIon proJect mAnAgement co. ltd.

Jun LishAnghAI roAd AdmInIstrAtIon BureAu

Lei LishAnghAI chAnglI electrIcAl engIneerIng InstAllAtIon co. ltd.

Mengxuan LikIng & Wood mAllesons

Qing LiJunhe lAW offIce

Rachel Lizhong lun lAW fIrm

Rong LilAndIng lAW offIces

Shuai LiJInkopoWer co. ltd.

Ying LitIAnJIn BInhAI dongWAng trAnsportAtIon co. ltd.

Zhaoxia LichInA electronIcs engIneerIng desIgn InstItute co. ltd.

Zhi Qiang LiJIn mAo pArtners

Todd LiaomorgAn, leWIs & BockIus llp

Chi Ming LinshAnghAI JIndI cItY constructIon development co. ltd.

Meifeng LinBeIJIng guAngdIng lAW fIrm

Michael LinpInsent mAsons

Yu Linsupreme court of chInA

Bernie LiullInks lAW offIces

Bin LiushAnghAI roAd AdmInIstrAtIon BureAu

Bing LiuBeIJIng muohe technologY co. ltd.

Ellen LiumAYer BroWn

Eric Liudentons chInA

Grace Liurussell Bedford huA-Ander cpAs - memBer of russell Bedford InternAtIonAl

Jianzhong LiuBeIJIng guodIAn tIAnYu constructIon engIneerIng co. ltd.

Kaisheng LiuBeIJIng huAkAng xInhe constructIon engIneerIng co. ltd.

Keer LiukIng & Wood mAllesons

Ning LiuJunhe lAW offIce

Qiao LiushAnghAI munIcIpAl commIssIon of housIng

Shibo LiukIng & Wood mAllesons

Tianren LiuWhIte & cAse

Weinian LiushAnghAI munIcIpAl court of fInAncIAl AffAIrs

Yiqi LiupWc chInA

Yu LiuBeIJIng kAIYuAn tonglI electrIcAl eQuIpment InstAllAtIon engIneerIng co. ltd.

Yunlong LiushAnghAI munIcIpAl electrIc poWer compAnY

Betty LouieorrIck, herrIngton & sutclIffe llp

George LulAnBAI lAW fIrm

Jiayin LutIAn YAng Jun he

Lucy LukIng & Wood mAllesons

Mengjun LushAnghAI dongxIn electrIcAl InstAllAtIon compAnY

Shao Hong Ludentons chInA

Weifeng LushAnghAI QIAntAn InternAtIonAl BusIness dIstrIct Investment group co. ltd.

Youqun LuBomInQxIn ctA co. ltd.

Ge LüBeIJIng shIJIngshAn dIstrIct electrIc AccIdent emergencY commAnd offIce

Frank LuoshAnghAI zhouhe InterAtIonAl trAde co. ltd.

Peixin LuolegIslAtIve offIce of shAnghAI munIcIpAl government

Sha LuochAnce & BrIdge pArtners

Beiyi MaBeIJIng dAcheng lAW offIces llp

Hongli MaJunhe lAW offIce

Xiang Jun MǎBeIJIng BAIhe kexIn electrIc poWer consultIng co. ltd.

Xiao MingweishAnghAI economIc And InformAtIon commIssIon

Aray MoldybayevagrAtA InternAtIonAl

Matthew MuipWc chInA

Peter NgpWc chInA

Nafisa Nihmatzhong lun lAW fIrm

Gulnur NurkeyevagrAtA InternAtIonAl

Zhiwen PanInstItute of computIng technologY, chInese AcAdemY of scIences

Rongqiang PengBeIJIng shunYI dIstrIct development And reform commIssIon poWer offIce

Dan QiaoBeIJIng zhongruIYuehuA tAx AdvIsorY co. ltd.

Jianan QinshAnghAI electrIc poWer desIgn InstItute co. ltd.

Ya QinshAnghAI zhongcheng mAchInerY eQuIpment co. ltd.

Yang QinchInA councIl for the promotIon of InternAtIonAl trAde

Yan (Cindy) RenAdp tIAnJIn InternAtIonAl trAnsportAtIon co. ltd.

Liang ShaoshAnghAI munIcIpAl electrIc poWer compAnY

Guang Liang ShenshAnghAI shengtong poWer desIgn co. ltd.

Hong (Helen) ShifAngdA pArtners

Jiang Hong ShishAnghAI hAneng poWer desIgn co. ltd.

Junjie ShishAnghAI JIAYou poWer co. ltd.

Tiān Yī ShishAnghAI YImIng reAl estAte co. ltd.

Tina ShimAYer BroWn

Wen Hua ShishAnghAI YonglI conveYIng sYstem co. ltd.

Yanbin ShiBeIJIng donglIAn electrIcAl engIneerIng co. ltd.

Janet SoAngelA WAng & co.

Ping SongshAnghAI JInchAng logIstIcs co. ltd.

Ruiqiu SongkIng & Wood mAllesons

Zhongchun SongshAnghAI cItY development lAW fIrm

Tao SunYAdong petrochemIcAl (shAnghAI) co. ltd.

Yan SunBeIJIng munIcIpAl tAx servIce, stAte tAxAtIon AdmInIstrAtIon

Yufan SunJunhe lAW offIce

Zhuochao SuneAst & concord pArtners

Peng TanfAngdA pArtners

Gongyuan TangJunzeJun lAW offIces

Xiuming TaoJunzeJun lAW offIces

Li TiantianBeIJIng dAre & sure lAW fIrm

Zhou TingtingshAnghAI xIAn dAI ArchItecture, engIneerIng And consultIng

Terence TungmAYer BroWn

Vivien Wei Tuodentons chInA

Angela WangAngelA WAng & co.

Ariel WangchAnce & BrIdge pArtners

Baofa WangtIAnJIn BInhAI dongWAng trAnsportAtIon co. ltd.

Bing Wangzhong lun lAW fIrm

Dora WangmorgAn, leWIs & BockIus llp

George WangJunhe lAW offIce

Guoqi Wangrussell Bedford huA-Ander cpAs - memBer of russell Bedford InternAtIonAl

Hongyue Wangzf chAssIs sYstem (BeIJIng) co. ltd.

Hui WangQIngpu BrAnch of zhongshAn hospItAl AffIlIAted to fudAn unIversItY

Jessica WangJ & BAch InternAtIonAl logIstIcs co. ltd.

Jinghua WangJunhe lAW offIce

Kairan Wang

Keke WangW&h

Li WangmAYer BroWn

Lian WangshAnghAI xInzhu reAl estAte co. ltd.

Lihua WangJunhe lAW offIce

Lingqi WangfAngdA pArtners

Rock WangfAngdA pArtners

Shuning WangJunhe lAW offIce

Shutong WangBeIJIng zhongruIYuehuA tAx AdvIsorY co. ltd.

Thomas WangBoss & Young AttorneYs-At-lAW

Tian Hui WangJunhe lAW offIce

Tianhui WangcushmAn & WAkefIeld

Weidong WanggrAndAll lAW fIrm

Weifeng WangshAnghAI roAd AdmInIstrAtIon BureAu

Weifeng WangshAnghAI Yucheng reAl estAte co. ltd.

Xiaolei WangcredIt reference center of people’s BAnk of chInA

Yan WangkIng & Wood mAllesons

Yan WangzhongWAng unIted energY servIces co. ltd. (BeIJIng)

York WangshAnghAI huAshuI toorAn certIfIed tAx Agent offIce

Yufang WangfAngdA pArtners

Yvonne Wangzhong lun lAW fIrm

Lynn WángBeIJIng YundIAn electrIc co. ltd.

Xiaoyong WángBeIJIng JInke JInBI reAl estAte co. ltd.

Julie WeiWIntell & co.

Bin WushAnghAI JIAdIng IndustrIAl zone IndustrIAl BuIldIng development co. ltd.

Charles Wuzhong lun lAW fIrm

Pin Hua WuchongmIng dIstrIct chAngxIng toWn AdvAnced vIllAge commIttee

Yanping WumAndo (BeIJIng) AutomotIve chAssIs sYstem co. ltd.

Huan XianBeIJIng guo BIAo zhu tu ArchItecturAl desIgn consultIng co.

Jin XiangshAnghAI InternAtIonAl tenderIng co. ltd.


Chengning Xiecc InternAtIonAl consultIng lImIted

Yuan XingBeIJIng huAnzhong & pArtners

Frank XiongkIng & Wood mAllesons

Xiaohong XiongpengYuAn credIt servIces co. ltd.

Hang XufAngdA pArtners

Jian XushAnghAI chenBeI trAnsmIssIon And trAnsformAtIon InstAllAtIon engIneerIng co. ltd.

Jun XushAnghAI dongJIe poWer desIgn co. ltd.

Lisa XushAnghAI greAtmIcro logIstIcs technologY co. ltd.

Rong Xu

Xiaofeng XushAnghAI QIBAo electrIcAl InstAllAtIon co. ltd.

Zhengbin XuJ & BAch InternAtIonAl logIstIcs co. ltd.

Wang XuefengshAnghAI pudong veolIA WAter corporAtIon ltd.

Gao XueqingBeIJIng JIntAI

Guóliáng YanshAnghAI shenYue poWer InstAllAtIon engIneerIng co. ltd.

Xiaoyun YantIAnJIn BInhAI dongWAng trAnsportAtIon co. ltd.

Can YangBeIJIng Yue cheng lAW fIrm

Chen YangBeIJIng sAndIAn keeneng poWer engIneerIng desIgn co. ltd.

Yuan YangcredIt reference center of people’s BAnk of chInA

Yue YangshAnghAI JIAnke proJect mAnAgement

Yuning Yang

Qiang YaodongBAng chemIcAl (shAnghAI) co. ltd.

Andy YeomAYer BroWn

Xu YishAnghAI munIcIpAl commIssIon of housIng

Amy Yinreed smIth

Jian Hua YinshAnghAI zIJIAng enterprIse group co. ltd.

Xiansheng Yin

Xiuchao Yindentons chInA

Zhiwei YoushAnghAI electrIc poWer desIgn InstItute co. ltd.

Hua YuBeIJIng xIngdIAn InternAtIonAl engIneerIng mAnAgement co. ltd.

Natalie YushAnghAI lI YAn

Weifeng David YullInks lAW offIces

David YuanArcplus group InternAtIonAl

Jianan YuanJunhe lAW offIce

Zou YulingBeIJIng hAIdIAn dIstrIct court

Lu YungrAnges Al

Tony ZangshAnghAI dAkIng gloBAl logIstIcs co. ltd.

Yanni ZengorrIck, herrIngton & sutclIffe llp

Ming (Owen) ZhaiQIngdAo Bondex logIstIcs co. ltd.

Biao ZhangtIAnJIn chAnnelton logIstIcs co. ltd.

Ellen ZhangmAYer BroWn

Guorui ZhangunImorAl lAW fIrm

Hong ZhangJunzeJun lAW offIces

Jenny ZhangkuAngzheng cpAs

Jessica ZhangpWc chInA

Jing ZhangshAnghAI recode supplY chAIn mAnAgement co. ltd.

Junying ZhangchInA ArchItecture desIgn AcAdemY

Lei ZhangshAnghAI AmAssfreIght logIstIc co. ltd.

Maple ZhangdeloItte

Meng Long ZhangsmArt engIneerIng desIgn co., ltd.

Tracy Zhangkpmg AdvIsorY chInA lImIted (BeIJIng)

Victor ZhangorrIck, herrIngton & sutclIffe llp

Xin ZhanggloBAl lAW offIce

Xingguo ZhangBeIJIng munIcIpAl trAnsportAtIon commIssIon roAd BureAu

Yi ZhangkIng & Wood mAllesons

Yuchen ZhangBeIJIng future scIence pArk development group

George ZhaokIng & Wood mAllesons

Rock Zhaochung ruI ctA group lImIted

Rongbin ZhaoshAnghAI JIulong electrIc poWer (group) desIgn BrAnch co. ltd.

Lawrence ZhenJIngtIAn & gongcheng

Fei ZhengJunhe lAW offIce

Jianying ZhengJunhe lAW offIce

Mei ZhengvolksWAgen group Import (chInA) co. ltd.

Xue ZhengBeIJIng dAre & sure lAW fIrm

Yuhan ZhengunIversAl BeIJIng resort co. ltd.

Shen ZhiguoshAnghAI strIng poWer engIneerIng co. ltd.

Junpeng Zhongzhong lun lAW fIrm

Fred ZhouJlcd lAW

Jie ZhoukIng & Wood mAllesons

Paul ZhouWIntell & co.

Ping ZhoushAnghAI rongxIn InstAllAtIon engIneerIng co. ltd.

Rong ZhouJIntAI lAW fIrm

Stanley ZhoukIng & Wood mAllesons

Tian Lin Zhoudentons chInA

Christina ZhuhogAn lovells

Judy Zhudentons chInA

Jun ZhutIAn YuAn lAW fIrm

Kevin ZhudeloItte

Li ZhugloBAl lAW offIce

Minwei ZhushAnghAI dongJIe poWer desIgn co. ltd.

Ning ZhuchAnce & BrIdge pArtners

Simon ZhusImmons & sImmons llp

Weina ZhudocvIt llp

Wenhui Zhupu dong lAW offIce

Wénliǔ Zhuang

Chen ZimingchInA Ippr InternAtIonAl engIneerIng compAnY lImIted

Yao Jun ZongshAnghAI Yongsheng AutomoBIle sAles & servIce co. ltd.

Delong ZouJunhe lAW offIce

Hongli ZouguAntAo lAW fIrm

Roy ZouhogAn lovells

Xin ZuoBeIJIng forever technologY co. ltd.

COLOMBIA

constructorA concreto

eInce sAs

Alessia Abelloposse herrerA ruIz

Enrique ÁlvarezJosÉ lloredA cAmAcho & co.

Tatiana AmayaInstItuto nAcIonAl de víAs

Alexandra Arbeláez Cardonarussell Bedford colomBIA - memBer of russell Bedford InternAtIonAl

Jaime Alberto Arrubla PaucarArruBlA devIs AsocIAdos sAs

Estefania Arteagatmf colomBIA ltdA

César BarajaspArrA rodríguez ABogAdos sAs

Cesar Barajas RuizpArrA rodríguez ABogAdos sAs

César Barrero BerardinelliphIlIppI prIetocArrIzosA ferrero du & uríA

Aurora Barroso CharrypArrA rodríguez ABogAdos sAs

David BeltranphIlIppI prIetocArrIzosA ferrero du & uríA

Claudia Benavides GalvisBAker mckenzIe

Lialy BlancophIlIppI prIetocArrIzosA ferrero du & uríA

Javier Blel BitarpWc colomBIA

Joe Ignacio Bonilla GálvezmuÑoz tAmAYo & AsocIAdos

Juan Pablo Bonilla Sabogalposse herrerA ruIz

Omar Sebastián Cabrera CabrerapWc colomBIA

Carolina Camachoposse herrerA ruIz

Maria Paula CamachocAmAcol

Bernardo P. Cardenasdentons cárdenAs & cárdenAs

Maria Alejandra CardonaJosÉ lloredA cAmAcho & co.

Carlos CarvajalJosÉ lloredA cAmAcho & co.

Luis Miguel CarvajalcodensA sA esp

Elvin ChirivicAmAcol

Rosario CordobaconseJo prIvAdo de competItIvIdAd

Felipe CuberosphIlIppI prIetocArrIzosA ferrero du & uríA

Lyana De LucaBrIgArd & urrutIA ABogAdos

Carolina de NarvaezphIlIppI prIetocArrIzosA ferrero du & uríA

Luis Fernando Diaz del Castillo RománpArrA rodríguez ABogAdos sAs

Lina Marcela Diaz GarciapArrA rodríguez ABogAdos sAs

María Lucía Echandíaposse herrerA ruIz

Camilo Fernandez de Soto CamachocolomBIA productIvA - progrAmA de trAnsformAcIon productIvA

Carlos Eduardo Fernandez OlayapArrA rodríguez ABogAdos sAs

Carlos Fradique-MéndezBrIgArd & urrutIA ABogAdos

Luis Fernando Fuentes IbarramInIstrY of trAde & IndustrY

Luis Gallo MedinagAllo medInA ABogAdos AsocIAdos

Wilman GarzóncodensA sA esp

Paola Garzón MontesgÓmez-pInzÓn zuletA ABogAdos sA

Carmen Ivonne GomezmInIstrY of trAde & IndustrY

Carolina Gómez CalderónQBco sA

Carlos Gómez GuzmánpArrA rodríguez ABogAdos sAs

Francisco GonzalezleWIn & WIlls ABogAdos

Bethy GonzálezsuperIntendencIA de socIedAdes

Jaime Miguel Gonzalez MontañocoosAlud eps sA

Juan GoyenechepArrA rodríguez ABogAdos sAs

Santiago GutiérrezJosÉ lloredA cAmAcho & co.

Sandra Liliana Gutiérrez Martinrussell Bedford colomBIA - memBer of russell Bedford InternAtIonAl

Victoria HerreraInstItuto nAcIonAl de víAs

Andrés HidalgoJosÉ lloredA cAmAcho & co.

Thomas HolguinBrIgArd & urrutIA ABogAdos


Carlos Mario Lafaurie EscorcepWc colomBIA

Nubia LampreacodensA sA esp

Federico LewinleWIn & WIlls ABogAdos

Ernesto Lópezdentons cárdenAs & cárdenAs

Andrea LozanopArrA rodríguez ABogAdos sAs

William Marínproductos fAmIlIA

Clara Patricia MartinmInIstrY of trAde & IndustrY

Rafael McCauslandArruBlA devIs AsocIAdos sAs

Alejandro MedinaphIlIppI prIetocArrIzosA ferrero du & uríA

Juan Camilo Medina ContreraspWc colomBIA

Enrique Luis Monroy Maldonadogng IngenIeríA sAs

Clare MontgomeryBAker mckenzIe

Juan Felipe Morales AcostaJosÉ lloredA cAmAcho & co.

Luis Gabriel Morcillo-MéndezBrIgArd & urrutIA ABogAdos

Milton Ariel MorenopWc colomBIA

Francisco Javier Moron LopezpArrA rodríguez ABogAdos sAs

Caterine Noriega CárdenasgestIÓn legAl colomBIA

Juan Sebastián Noriega CárdenasgestIÓn legAl colomBIA

Juan Camilo OrtizsuperIntendencIA de socIedAdes

Angela OspinamInIstrY of trAde & IndustrY

Daniel PalominopArrA rodríguez ABogAdos sAs

Daniel Pardoposse herrerA ruIz

José Camilo Pardo JaramilloBrIgArd & urrutIA ABogAdos

Álvaro ParrapArrA rodríguez ABogAdos sAs

Lissa Parra AlarcóncolomBIAn stock exchAnge

Julián David Parra BenítezBrIgArd & urrutIA ABogAdos

Daniel PenuelapArrA rodríguez ABogAdos sAs

Daniela Pérez MahechapArrA rodríguez ABogAdos sAs

Indira PortoconseJo prIvAdo de competItIvIdAd

Carolina Posadaposse herrerA ruIz

Daniel Posseposse herrerA ruIz

Yolima Prada MárquezsuperIntendencIA de socIedAdes

Maria Angelica PulidogÓmez-pInzÓn zuletA ABogAdos sA

Natalia Eugenia Quijano UribecodensA sA esp

Fernando Ramirezrussell Bedford colomBIA - memBer of russell Bedford InternAtIonAl

Laura RicaurteleWIn & WIlls ABogAdos

Karen Tatiana RobayomInIstrY of trAde & IndustrY

Cristina Robayo HerrerapArrA rodríguez ABogAdos sAs

Luis Carlos Robayo Higuerarussell Bedford colomBIA - memBer of russell Bedford InternAtIonAl

Tatiana RodriguezmInIstrY of trAde & IndustrY

Adrián RodríguezleWIn & WIlls ABogAdos

Bernardo Rodríguez OssapArrA rodríguez ABogAdos sAs

Liliana Rodríguez Retamosorodríguez, retAmoso & AsocIAdos sAs

Sonia Elizabeth Rojas IzaquitagAllo medInA ABogAdos AsocIAdos

Evelyn RomeroBAker mckenzIe

Juan Esteban Romero ToroInstItuto nAcIonAl de víAs

Camilo RuizcolomBIAn stock exchAnge

María Alejandra Salamanca VélezBrIgArd & urrutIA ABogAdos

Nader Samihproductos fAmIlIA

Paula Samper SalazargÓmez-pInzÓn zuletA ABogAdos sA

Cesar SanchezleWIn & WIlls ABogAdos

Felipe SanclementeBAker mckenzIe

Raúl Alberto Suárez Arcilasuárez ArcIlA & ABogAdos AsocIAdos

Gustavo Tamayo ArangoJosÉ lloredA cAmAcho & co.

Olga Viviana Tapias Garciarussell Bedford colomBIA - memBer of russell Bedford InternAtIonAl

Paola TapierotrAde leAder

Nicolas TiradophIlIppI prIetocArrIzosA ferrero du & uríA

Faunier David Toro HerediacodensA sA esp

Maria Alejandra Torres CastañedagAllo medInA ABogAdos AsocIAdos

Natalia Tovar IbagosexperIAn colomBIA sA

Nataly Traslaviña GonzálezpArrA rodríguez ABogAdos sAs

Juan Manuel TrianapArrA rodríguez ABogAdos sAs

Carlos Umaña TrujilloBrIgArd & urrutIA ABogAdos

Maria Camila Valdés JaramillogAllo medInA ABogAdos AsocIAdos

Camilo Valenzuela BernalJosÉ lloredA cAmAcho & co.

Raul VargasJosÉ lloredA cAmAcho & co.

Carolina Vargas ArévaloAgencIA de AduAnAs mIrcAnA sA nIvel 1

Daniel Vargas UmañaexperIAn colomBIA sA

Diana VaughanleWIn & WIlls ABogAdos

Frank VelandiateclogIc ltdA

Patricia VergaragÓmez-pInzÓn zuletA ABogAdos sA

Alirio VirviescasnotAríA 41 de Bogotá

Valentina Wagner GutierrezpArrA rodríguez ABogAdos sAs

Santiago WillsleWIn & WIlls ABogAdos

Maria Paula YoshidafederAcIÓn nAcIonAl de cAfeteros de colomBIA

COMOROS

BAnQue centrAle des comores

Mohamed Abdallah Halifagroupe hAssAnAtI soIlIhI - groupe hAsoIl

Hilmy Aboud-Saidcomores cArgo InternAtIonAl

Zainoudine AhamadamInIstère de l’ÉconomIe et du commerce

Moissi AlienergIe comoros

Mouzaoui Amroinemouvement des entrepreneurs comorIennes (modec)

Youssouf Ibn Ismael AtickiBArreAu de moronI

Aïcham ItibarItIBAr & AvocAts AssocIes

Aïcham ItibaruccIA - unIon des chAmBres de commerce, d’IndustrIe, et d’AgrIculture des comores

Mohamed MaoulidaAudIt conseIl-InternAtIonAl

Nourdine Mohamed Moeva

Ibrahim Mohamed

Ahmed Moussa

Farahati Moussamouvement des entrepreneurs comorIennes (modec)

Nadia MoussanAdIA moussA - ArchItectes & AssocIÉs

Azad MzecABInet d’AvocAts mze

Ibrahim A. MzimbacABInet mzImBA AvocAts

Nasser RadjaboudIrectIon gÉnÉrAle des routes et trAnsport routIers

Marco Raymond

Moncef Said IbrahimItIBAr & AvocAts AssocIes

Abdillah Mohamed SoihirikIlnIc servIces

Youssouf Soilihi AbdallahdIrectIon gÉnÉrAle des douAnes comores

Aida YahaiaI2A socIete ImmoBIlIere des comores

Said Youssouf MmadiAutorItÉ de rÉgulAtIon des mArchÉs puBlIcs - comores

CONGO, DEM. REP.

pWc

Dieudonne Asani AfangusocIÉtÉ nAtIonAle d’electrIcItÉ (snel)

Urbain Babongenohenno lAW fIrm

Salavatrice Bahindwa Bahatietude kABIndA - cABInet d’AvocAts

Guy BakumbamInIstère de l’urBAnIsme et hABItAt

Cedric BamekoklAm & pArtners AvocAts

Nathalie Banzasdv logIstIcs

François Bota KilukidiWIlvAn ArchItecture

David BourionsocofrAn

Nicaise Chikuru MunyiogwarhacABInet chIkuru & AssocIÉs

Jacques Dibemba TshimangacABInet oWengA

Hubert Dumbi Malumba KalambacABInet huBert dumBI & AssocIes

José Meilleur EkofodIrectIon gÉnÉrAle des Impôts (dgI), mInIstère des fInAnces

Holly Embonga TombolichIkuru & AssocIÉs

Jose Engbanda ManangaguIchet unIQue de crÉAtIon d’entreprIse

Amisi HeradyguIchet unIQue de crÉAtIon d’entreprIse

Lydie Isengingo LuanzoBArreAu de kInshAsA/mAtete

Joseph Kaboba IlungadIrectIon gÉnÉrAle des Impôts (dgI), mInIstère des fInAnces

Baruch Kabuta KapwacABInet ngAlIemA

Rene Kala Kongaegec

Edouard Kalemdi BighusacABInet detA-chrIst

Désiré Kalulika

Eddy Kapepula KanyaAvocAt

Benoit Kapilasdv logIstIcs

Emmanuelle Kapita-Mba Mipuetude kABIndA - cABInet d’AvocAts

Pierro KasampueQuItY BAnk congo

Robert KatambucABInet luBAlA & AssocIÉs

Cynthia KikataBAnQue centrAle du congo

Dolores Sonia Kimpweneetude kABIndA - cABInet d’AvocAts

Ange Kinongo MukemucABInet mArcel Westh’okondA koso et AssocIÉs

Alphonse Kitoko GbedecABInet detA-chrIst

Marc Kongomayi MulumbasocIÉtÉ nAtIonAle d’electrIcItÉ (snel)

Pierre-Pépin Kwampuku LaturcABInet pepIn kWAmpuku

Fénelon KyangalukasocIÉtÉ de technIQues spÉcIAles (sts)

Levy Lendo M’VangigreenstudIo & pArtners

Jean-Marie Lepriya MolengecABInet ngAlIemA

Desiré Likoloegec

Faustin Lokuma Mbela

Vital Lwanga BizanbilacABInet vItAl lWAngA

Aubin MabanzaklAm & pArtners AvocAts

Serge Mangungudhl gloBAl

Madeleine Matala AtoshaklAm & pArtners AvocAts

Patou Monkinda MolangaprocredIt BAnk

Dodo Momboegec

Guélord Denlay Mosau MbombodAldeWolf


Nathan MuambaBAnQue centrAle du congo

Damien Mubikayi LumucABInet huBert dumBI & AssocIes

Céléstine Mukalay KiondecABInet du prÉsIdent de lA rÉpuBlIQue

Kinongo Mukemucentre congolAIs pour le dÉveloppement durABle (coded)

Vaval MukobocABInet ngAlIemA

Eliance Muloji Wa MbuyicABInet ngAlIemA

Yannick MuwawaBAnQue centrAle du congo

Philippe Mvita KabaseleBAnQue centrAle du congo

Jean-Paul Mvuni MalandacABInet ngAlIemA

Roger Dikuenda MwambadIrectIon gÉnÉrAle des Impôts (dgI), mInIstère des fInAnces

Nicaise Navangasdv logIstIcs

Ilunga Israel Ndambis.I.e.c. sprl

Zéphyrin Ngaliema MukokocABInet ngAlIemA

Melissa Ngandu Mbuyietude kABIndA - cABInet d’AvocAts

Patrick Ngandu NdjangucABInet ngAlIemA

Michel NgongodIrectIon generAle de controle de mArches puBlIcs

Placide Nkala BasadiluaguIchet unIQue de crÉAtIon d’entreprIse

Victorine Bibiche Nsimba KilembecABInet Yoko et AssocIÉs

Jean-Bienvenu Ntwali Byavulwaetude kABIndA - cABInet d’AvocAts

Abdoulaye G. OuaneklAm & pArtners AvocAts

Emile Lambert Owenga OdingacABInet oWengA

Destin PeletelA generAle de servIces lA fontAIne

Mike SadekelIcom

Freddy Mulamba SenenemulAmBA & AssocIAtes lAW fIrm

Bernard Tambagendite TetaniabasocIÉtÉ nAtIonAle d’electrIcItÉ (snel)

Patience TombolagreenstudIo & pArtners

Antoine Tshibuabua MbuyisocIÉtÉ nAtIonAle d’electrIcItÉ (snel)

Dieudonné Tshibum MbazdIrectIon gÉnÉrAle des Impôts (dgI), mInIstère des fInAnces

Arthur Beyako TukebelesocIÉtÉ nAtIonAle d’electrIcItÉ (snel)

Willy Vangu MalandaWIlvAn ArchItecture

Albert WumbaAspen congo

Pierre Dieudonne Yansenga LumekacABInet Yoko et AssocIÉs

Joseph YavYAv & AssocIAtes

CONGO, REP.

frAnck export congo

John W. ffooks & co.


Fėlykès BatounguidiodÉlÉgAtIon gÉnÉrAle Aux grAnds trAvAux

Patrice BazolopWc

Prosper BizitoupWc

Alexis DebipWc

Jean Louis Dufour

Mathias EsserekecABInet d’AvocAts mAthIAs essereke


Guy Arsène Fouakafoueni

Joe Pépin FoundouxpWc

Gaston GapoAtelIer d’ArchItecture et d’urBAnIsme

Alexis Vincent GomescABInet d’AvocAts gomes

Moïse KokolopWc

Christian Eric LockoBrudeY, ondzIel gnelengA, locko cABInet d’AvocAts

Jean-Pierre Kevin LofumbwadeloItte rdc

Salomon Louboulaetude notArIAle louBoulA

Jay MakoundoupWc

Thierry MamimouecABInet d’AvocAts gomes

Ado Patricia Marlene MatissacABInet notArIAl mAtIssA

Benic Mbanwie SarrpWc

Zita Mbuana-MakumbupWc

Firmin MoukenguecABInet moukengue

Gaspard NgomamInIstère de lA constructIon, de l’urBAnIsme, de lA vIlle et du cAdre de vIe

Esther Nanette NotechAmBre des notAIres du congo

Paul ObambichAmBre de commerce, d’IndustrIe, d’AgrIculture et des metIers de BrAzzAvIlle

Claude Joël Pakaordre nAtIonAl des AvocAts du congo BArreAu de BrAzzAvIlle

Andre François QuenumcABInet Andre frAncoIs Quenum

Jean Jacques Youlou

Alpha Zinga MokopWc

COSTA RICA

AutorIdAd regulAdorA de los servIcIos puBlIcos (Aresep)

BAtAllA

trAnsunIon

Luis AcunaAsesores legAles en propIedAd IndustrIAl

John Aguilar-QuesadaAguIlAr cAstIllo love

Mariana Alfarocordero & cordero ABogAdos

Luis Gustavo AlvarezregIstro nAcIonAl de costA rIcA

Arnoldo AndrélexIncorp

Alejandro AntillónpAcheco coto

Luis Arredondo Jiménezoller ABogAdos

Alejandro Bettoni TraubeAseJur

Eduardo Calderón-OdioBlp ABogAdos

Giorginella Carranzag logIstIcs costA rIcA sA

Adriana CastroBlp ABogAdos

Carolina CastroBlp ABogAdos

Javier Chacon

Margot ChinchillasocIAco

Roberto Esquivel Cerdasoller ABogAdos

Irene Fernándezlex counsel

Graciela Fuentes BrealeycentrAl lAW - QuIros ABogAdos

Dieter Gallop Fernándezg logIstIcs costA rIcA sA

Miguel Golcher ValverdecolegIo de IngenIeros electrIcIstAs, mecánIcos e IndustrIAles

Juan Manuel Gomez Morare&B ABAgAdos

Jorge HernándezcolegIo de IngenIeros electrIcIstAs, mecánIcos e IndustrIAles

Randall Zamora HidalgocostA rIcA ABc

Stephanie Howard PeñaAguIlAr cAstIllo love

Elvis Jiménez GutiérrezsuperIntendencIA generAl de entIdAdes fInAncIerAs

Alfonso LiaofAcIo & cAÑAs, memBer of lex mundI

Johan Mena CuberoInstItuto nAcIonAl de vIvIendA Y urBAnIsmo

Alonso MirandaArIAs

Jorge Montenegroscgmt ArQuItecturA Y dIseÑo

Eduardo Montoya SolanosuperIntendencIA generAl de entIdAdes fInAncIerAs

Ana Cristina MoraecIJA

Ricardo MurillosocIAco

Pedro Olleroller ABogAdos

Ana Marcela Palma Segura

Mauricio ParísecIJA

Natasha PerezlexIncorp

Miguel Ruiz Herreralex counsel

Juliana Salamanca ValderramaBdg BuIldIng proJects sA

Mauricio SalasBlp ABogAdos

Alberto Salas SalinasBlp ABogAdos

Cristina Salas TrejoslexIncorp

José Luis Salinasgrupo InmoBIlIArIo del pArQue

Fernando Sánchez Castillorussell Bedford costA rIcA / ABBQ consultores, sA - memBer of russell Bedford InternAtIonAl

Luis Sibajalex counsel

Carlos UbicoArIAs

Fabiola Varela MataregIstro nAcIonAl de costA rIcA

Alonso VargaslexIncorp

Eugenio VargaslexIncorp

Jonathan Villegas AlvaradosocIAco

Yolanda Viquez AlvaradoregIstro nAcIonAl de costA rIcA

Guillermo Emilio Zúñiga GonzálezecIJA

Jafet Zúñiga SalassuperIntendencIA generAl de entIdAdes fInAncIerAs

CÔTE D’IVOIRE

AutorItÉ nAtIonAle de rÉgulAtIon du secteur de l’electrIcItÉ de côte d’IvoIre

BceAo

credItInfo volo

eolIs

mInIstère de l’AgrIculture et du dÉveloppement rurAl

sABkA

Ake Stanislas Adiko

Claude AmanBollorÉ AfrIcA logIstIcs

Effoua Simplice AnougbacIe

Alice Anthony DiomandecABInet fAdIgA, kAcoutIÉ & AnthonY dIomAnde

Ika Raymond Any-GbayereAnYrAY & pArtners

Koffi Martin AttadIrectIon gÉnÉrAle des Impôts

Alexandre Bairoksk socIÉtÉ d’AvocAts

Binde BindeAfrIcA trAns-logIstIcs InternAtIonAl

Joseph BonlongAudI-cI

Michel Kizito Brizoua-BicABInet BrIzouA-BI, BIle-AkA et AssocIÉs

Kacou Jean BroutrIBunAl de commerce ABIdJAn

Lassiney Kathann Camaraclk AvocAts

Yacouba Penagnaba CoulibalyAutorItÉ nAtIonAle de rÉgulAtIon des mArchÉs puBlIcs (Anrmp)

Arsène DabléscpA doguÉ-ABBÉ YAo & AssocIÉs

Issa DiabatékoffI & dIABAtÉ

Assiata Diakitézef sÉcurItÉ

Cheick DiopcABInet du docteur cheIck dIop AvocAts

Seydou DongokoffI & dIABAtÉ

Yolande Doukoure SéhinaboudsY ArchItecte

Stéphane EholiesImAt

Emanfo Alexis EmanfocABInet d’AvocAts emAnfo AlexIs eBrottIe

Ramatou FallguIchet unIQue de l’InvestIssement en côte d’IvoIre - cepIcI

Laurence GoudrouffouJohn W. ffooks & co.

Claude-Andrée GrogacABInet JeAn-frAnÇoIs chAuveAu

Annick Imboua-NiavaImBouA-kouAo-tellA (Ikt) & AssocIÉs

Nanette Kaba AckahBollorÉ AfrIcA logIstIcs

Nour Fatim KeitamAzArs cI

Sylvestre KiprécABInet plurIex cI


Kouamé Klemet-N’Guessanksk socIÉtÉ d’AvocAts

Guillaume KoffikoffI & dIABAtÉ

Noël KofficABInet noël Y. koffI

Raymond KoffisImAt

Paulin KonanAutorItÉ nAtIonAle de rÉgulAtIon des mArchÉs puBlIcs (Anrmp)

Yocoli Grâce KonanscpA doguÉ-ABBÉ YAo & AssocIÉs

Fatoumata Konate Toure-B.etude de me konAte toure-B. fAtoumAtA

Adiaratou KonecABInet d’AvocAts AdIArAtou kone

Marc Arthur KouacoumAzArs cI

Dapa Donacien KouakouBureAu d’expertIse des mArchÉs puBlIcs (Bemp consultIng)

Kouadio KouakouhYdroco

Beni Ngouan KouamesItrAv sArl

Guillaume KouameBollorÉ AfrIcA logIstIcs

Paul Kouame

Gilles KouamépWc côte d’IvoIre

Hermann KouaoImBouA-kouAo-tellA (Ikt) & AssocIÉs

David Kouassiksk socIÉtÉ d’AvocAts

Micheline KoudoudeloItte

Roger Laubhouetmouvement des petItes et moYennes entreprIses de côte d’IvoIre

Roger M’BengueAtelIer m-rAud

Nassirou MbowmInIstère de lA constructIon, du logement, de l’AssAInIssement et de l’urBAnIsme

Sylla MoryeAcoce sArl

Yao Théodore N’DricefAcl

Georges N’GoancABInet n’goAn, AsmAn & AssocIÉs

Eric N’GuessaneY

Isabelle Niamkeyclk AvocAts

Chantal N’zisImAt

Anouman Germain OlloIngÉnIeur conseIls en InfrAstruture - côte d’IvoIre sA

Daouda OuattaradIrectIon gÉnÉrAle des Impôts

Djoro D. RodrigueAutorItÉ nAtIonAle de rÉgulAtIon des mArchÉs puBlIcs (Anrmp)

Peha SekongocIe

Wanvague SekongosnAtp group

Florence SerieY

Isabelle Sokolo-BoniBIle-AkA, BrIzouA-BI & AssocIÉs

Kouity SouamhoromInIstère de l’economIe et des fInAnces

Mamadou SyllalABorAtoIre du BAtIment et des trAvAux puBlIcs

Osther TellaImBouA-kouAo-tellA (Ikt) & AssocIÉs

Euphrasie TiacohAnYrAY & pArtners

Maury TimiteydIrectIon gÉnÉrAle des Impôts

Karidja Toure-Balloetude de mAÎtre kArIdJA toure-BAllo

Pascal Yaoetude de mAÎtre JeAn-thIerrY deBeY

Seydou ZerboscpA doguÉ-ABBÉ YAo & AssocIÉs

CROATIA

croAtIAn notArIes chAmBer

hep dIstrIButIon sYstem operAtor ltd.

zAgreB stock exchAnge

Ivica AnakovićmInIstrY of JustIce

Ivona AndelovicodvJetnIčko društvo glInskA & mIškovIć d.o.o.

Petra BalažčAčIć & pArtners lAW fIrm

Iva BarčanprIceWAterhousecoopers d.o.o.

Hrvoje BardekBArdek, lIsAc, mušec, skoko d.o.o. In cooperAtIon WIth cms reIch rohrWIg hAInz rechtsAnWÄlte gmBh

Maja BaričevićcroAtIAn BAnk for reconstructIon And development

Marija BartolucilAW fIrm leko I pArtnerI

Bojan BatinićmInIstrY of economY, entrepreneurshIp And crAfts

Zoran BohačekcroAtIAn BAnkIng AssocIAtIon

Željka BregešcommercIAl court

Savka BrekalohrvAtske ceste

Mijo Brkovićhrok d.o.o.

Romi BulatvIdAn AttorneYs-At-lAW

Rajka BunjevaccroAtIAn chAmBer of ArchItects

Belinda ČačićčAčIć & pArtners lAW fIrm

Iva CrnogoracdIvJAk, topIć & BAhtIJArevIć

Olivera del ContprIceWAterhousecoopers d.o.o.

Saša DivjakdIvJAk, topIć & BAhtIJArevIć

Luka DorotićmAdIrAzzA & pArtners

Mladen DragičevićlAW fIrm drAgIčevIć & pArtners

Berislav DraskoviclAW fIrm drAgIčevIć & pArtners

Mirta DusparićcroAtIAn BAnk for reconstructIon And development

Božidar FeldmanmAtIc, feldmAn & hermAn lAW fIrm

Hana FialaodvJetnIčko društvo glInskA & mIškovIć d.o.o.

Željko Franjićcustoms AdmInIstrAtIon

Tomislav FridrichcArgo-pArtner d.o.o.

Mirela FučkarmInIstrY of JustIce

Tomislava FurčićlAW offIce furcIc

Anja GalićmInIstrY of constructIon And phYsIcAl plAnnIng

Dženet GaribovićprIceWAterhousecoopers d.o.o.

Ivan GjurgjangJurgJAn & šrIBAr rAdIć lAW fIrm

Roberta HajdarovicgJurgJAn & šrIBAr rAdIć lAW fIrm

Sonja HercegcroAtIAn BAnk for reconstructIon And development

Sandra HuttercroAtIAn energY regulAtorY AgencY

Katarina IvankovicpWc croAtIA

Branimir IvekovićIvekovIć lAW offIces

Tina JakupakcommercIAl court

Nadija JeicJAvnI BIlJežnIkA AlemkA gAJskI

Irina JelčićhAnžekovIć & pArtners ltd., memBer of lex mundI

Tamara Jelić KazićodvJetnIčko društvo BArdek, lIsAc, mušec, skoko d.o.o. In cooperAtIon WIth cms reIch-rohrWIg hAInz

Zofi JericAz proJekt

Maja JosipoviczAgreB commercIAl court

Saša JovičićWolf theIss

Doroteja JurciclAW fIrm drAgIčevIć & pArtners

Josipa JurčićprAlJAk & svIć

Petra Jurković MutabžijacroAtIAn BAnk for reconstructIon And development

Erika Kaloćira ReljićmInIstrY of JustIce

Andrijana KastelanžurIć I pArtnerI d.o.o.

Irina KonjicmInIstrY of fInAnce, tAx AdmInIstrAtIon

Dinka KovacevickovAcevIc prpIc sImeunovIc

Marko KrištofstAtIstIcs BureAu

Linda KrižićdIvJAk, topIć & BAhtIJArevIć

Anita KrizmanićmAćešIć & pArtners ltd.

Ivan KrnicprAlJAk & svIć

Marko KrucšAvorIć & pArtners

Dubravka LackovićBArdek, lIsAc, mušec, skoko d.o.o. In cooperAtIon WIth cms reIch rohrWIg hAInz rechtsAnWÄlte gmBh

Mia LazićšAvorIć & pArtners

Valentina LevarodvJetnIčkI ured musulIn

Manuela Licul MartinčićcroAtIAn AssocIAtIon of puBlIc procurement specIAlIsts And trAIners JAv.nA

Ivan LjubiccroAtIAn chAmBer of ArchItects

Zdenko LucićmInIstrY of economY, entrepreneurshIp And crAfts

Josip Luseticcustoms AdmInIstrAtIon

Miran MačešićmAćešIć & pArtners ltd.

Josip MadirazzamAdIrAzzA & pArtners

Ivan S. MalesdlA pIper WeIss-tessBAch rechtsAnWÄlte gmBh

Vice MandarićschÖnherr rechtsAnWÄlte

Ivana ManovelomAćešIć & pArtners ltd.

Ivana Markovinovic ZunkovedrIš & pArtners lAW fIrm

Josip MartinićWolf theIss

Tin MatićtIn mAtIć & pArtners lAW fIrm ltd.

Ema Menđušić ŠkugordIvJAk, topIć & BAhtIJArevIć

Danijel MeštrićmInIstrY of constructIon And phYsIcAl plAnnIng

Zeljana MuslimfInAncIAl AgencY - hItro.hr center

Blaženka MusulinodvJetnIčkI ured musulIn

Dominik MusulinodvJetnIčkI ured musulIn

Sanja NovoselićdIvJAk, topIć & BAhtIJArevIć

Jelena OrlicWolf theIss

Tena PajalićžurIć I pArtnerI d.o.o.

Uroš PavasovićkovAcevIc prpIc sImeunovIc

Ivan Branimir PavicicBdv legAl

Andrea PavlekgJurgJAn & šrIBAr rAdIć lAW fIrm

Slavisa PenavamInIstrY of fInAnce, tAx AdmInIstrAtIon

Marija PerakprIceWAterhousecoopers d.o.o.

Josip PerićlAW fIrm BožIć And pArtners ltd.

Morana PerušićodvJetnIčko društvo glInskA & mIškovIć d.o.o.

Miroslav PlašćaržurIć I pArtnerI d.o.o.

Marko PraljakprAlJAk & svIć

Snježana Premus BaltićlAW fIrm drAgIčevIć & pArtners

Hrvoje RadićgJurgJAn & šrIBAr rAdIć lAW fIrm

Sanja RodeklAW fIrm leko I pArtnerI

Dalibor RužićmInIstrY of JustIce

Tomislav SadrickovAcevIc prpIc sImeunovIc

Marta ŠarićdIvJAk, topIć & BAhtIJArevIć

Boris ŠavorićšAvorIć & pArtners

Zvonko SedmakmInIstrY of fInAnce, tAx AdmInIstrAtIon

Ana SihtarsIhtAr AttorneYs-At-lAW

Katarina SimacodvJetnIčko društvo glInskA & mIškovIć d.o.o.

Dušanka ŠimunovićcroAtIAn chAmBer of ArchItects


Ana-Marija SkokoBArdek, lIsAc, mušec, skoko d.o.o. In cooperAtIon WIth cms reIch rohrWIg hAInz rechtsAnWÄlte gmBh

Marina SmolecpWc croAtIA

Alan SoricAlAn sorIc & AleksAndrA tomekovIc dundA lAW offIce

Gordana Spehar HafizovicmInIstrY of constructIon And phYsIcAl plAnnIng

Irena Šribar RadićgJurgJAn & šrIBAr rAdIć lAW fIrm

Bernardica StipicmInIstrY of fInAnce, tAx AdmInIstrAtIon

Jana ŠtrangarevićčAčIć & pArtners lAW fIrm

Vatroslav SuboticmInIstrY of lABour And pensIon sYstem

Marin SvićprAlJAk & svIć

Mara TerihajkAllAY & pArtners ltd.

Tin TežakmAdIrAzzA & pArtners

Marko TomićodvJetnIčko društvo glInskA & mIškovIć d.o.o.

Aleksander TopolcArgo-pArtner d.o.o.

Sanja TorbašinovićpuBlIc notArY lJerko torBAšInovIć

Hrvoje VidanvIdAn AttorneYs-At-lAW

Marko VodanovićlAW fIrm BožIć And pArtners ltd.

Laurenz VuchetichBdv legAl

Kristina Vukasović-LončarpWc croAtIA

Marin VukovićdIvJAk, topIć & BAhtIJArevIć

Gabrije Domagoj ŽimbrekodvJetnIčkI ured musulIn

Jelena ZjaciclAW offIce zJAcIc

Bosiljko Zlopašacustoms dIrectorAte of croAtIA

Andrej ŽmikićdIvJAk, topIć & BAhtIJArevIć

Ivan ZornadaWolf theIss

Anamaria ŽuvanićodvJetnIčko društvo glInskA & mIškovIć d.o.o.

Jasna Zwitter-TehovnikdlA pIper WeIss-tessBAch rechtsAnWÄlte gmBh

CYPRUS

cYprus energY regulAtorY AuthorItY

Alexandros AlexandroutornArItIs lAW fIrm

Irene AnastasioumInIstrY of InterIor

Andreas AndreoucYprus gloBAl logIstIcs

Marios AndreoupWc cYprus

Anastasios A. AntoniouAnAstAsIos AntonIou llc

Chryso AntoniouAlexAndros economou llc

Ioanna ApostolidoumInIstrY of fInAnce, tAx depArtment

Melanie AvraamtornArItIs lAW fIrm

Anita BoyadjianInfocredIt group ltd.

Charalambos CharalambousmInIstrY of InterIor

Georgia P. CharalambousdeloItte

Harry S. Charalambouskpmg

Antonis ChristodoulidespWc cYprus

Constantinos Christofides

Christiana ChristoumInIstrY of fInAnce, tAx depArtment

Kypros Chrysostomidesdr. k. chrYsostomIdes & co. llc

Alexandros ChrysostomoupWc cYprus

Chryso Dekatrisdr. k. chrYsostomIdes & co. llc

Chrysses DemetriadeschrYsses demetrIAdes & co. llc

Alexandros EconomouAlexAndros economou llc

Stavri EracleousAerAcleous

Anna FantaroumInIstrY of fInAnce, tAx depArtment

Elena FrixouArtemIs BAnk InformAtIon sYstems ltd.

Elvira GeorgiouAntIs trIAntAfYllIdes & sons llc

Phedra GregorioumInIstrY of JustIce And puBlIc order

Michael Grekaskpmg

Marios HadjigavrielAntIs trIAntAfYllIdes & sons llc

Costas Hadjimarcouleptos estAtes

Andreas IoannideselectrIcItY AuthorItY of cYprus

Eleftheria IoannoumInIstrY of energY, commerce, IndustrY And tourIsm

Sophocles IoulianoupArlIAment of cYprus

Erodotos Kassapisrussell Bedford InternAtIonAl

Christia-Lydia Kastellanidr. k. chrYsostomIdes & co. llc

Philippos KatranistreAsurY of the repuBlIc of cYprus

Maria KatsikidouAlexAndros economou llc

Harris KleanthousdeloItte

Spyros G. KokkinosdepArtment of regIstrAr of compAnIes And offIcIAl receIver

Alexia KountouritAssos pApAdopoulos & AssocIAtes llc

Kyriacos KourosmInIstrY of InterIor

Demetris KouzalispWc cYprus

Theodoros KringoufIrst cYprus credIt BureAu

Nicholas KtenaselIAs neocleous & co. llc

Andrie KypridemouInsolvencY servIce, depArtment of regIstrAr of compAnIes And offIcIAl receIver

Maria KyriacouelIAs neocleous & co. llc

Stella KyriacoupWc cYprus

Michael KyriakideshArrIs kYrIAkIdes llc

Olga LambroumouAImIs & mouAImIs llc

Andreas LelekischrYsses demetrIAdes & co. llc

Margarita Liasikpmg

Antonis LoizouAntonIs loIzou & AssocIAtes

Achilleas MalliotiselIAs neocleous & co. llc

Michalis MarcouelectrIcItY AuthorItY of cYprus

George V. Markideskpmg

Pieris M. MarkoudeloItte

Zoe MinadeloItte

Efrosini MonouelIAs neocleous & co. llc

Michalis MouaimismouAImIs & mouAImIs llc

Panayotis MouaimismouAImIs & mouAImIs llc

Elena Nathanael

Varnavas NicolaoupWc cYprus

Nicolas PanayiotouAnAstAsIos AntonIou llc

Toulla PanayiotouInsolvencY servIce, depArtment of regIstrAr of compAnIes And offIcIAl receIver

Andry Pantelip.g. economIdes & co. lImIted

Nicos PapaefstathioutAssos pApAdopoulos & AssocIAtes llc

Christos PapamarkidesdeloItte

Elena PapathomachrYsses demetrIAdes & co. llc

Andreas ParaskevatornArItIs lAW fIrm

Andriana PatsalosavvimInIstrY of InterIor

Chrysilios PelekanospWc cYprus

Carolos PetroupetA co. ltd.

George PetroupetA co. ltd.

Ioanna PetroupWc cYprus

Maria PetsacYprus stock exchAnge

Stephanie SavvidesdeloItte

Ioanna SiammoutiAntIs trIAntAfYllIdes & sons llc

Eliza StasopouloucYprus stock exchAnge

Athina StephanoumInIstrY of fInAnce, tAx depArtment

Anna StylianouArtemIs BAnk InformAtIon sYstems ltd.

Elina SymeonidoumInIstrY of fInAnce, tAx depArtment

Electra TheodorouAlexAndros economou llc

Georgia TheodoroupWc cYprus

Yiannis TomasidesArtemIs BAnk InformAtIon sYstems ltd.

Stelios TriantafyllidesAntIs trIAntAfYllIdes & sons llc

Tryfonas TryfonosdepArtment of regIstrAr of compAnIes And offIcIAl receIver

Andrie TsimamInIstrY of fInAnce, tAx depArtment

Chrysilios VassilioudeloItte

Christiana Vassiliou MiliouAntIs trIAntAfYllIdes & sons llc

Vasos YiazosmInIstrY of InterIor

Minas ZannettoszAnnettos ArchItects llc

Olga-Maria ZenonAntIs trIAntAfYllIdes & sons llc

CZECH REPUBLIC

czech stAtIstIcAl offIce

Jan AndruškoWhIte & cAse llp

Lukáš BaladamunIcIpAlItY of prAgue 1, trAde lIcensIng depArtment

Libor BaslBAker mckenzIe

Tomáš BěhounekBnt AttorneYs-At-lAW

Rudolf Bicekschoenherr

David BorkovecpWc czech repuBlIc

Martin BytcanekAllen & overY (czech repuBlIc) llp, orgAnIzAční složkA

Jan CapekeY

Ivan ChalupasQuIre pAtton Boggs v.o.s. Advokátní kAncelář

Jiří ChejnsQuIre pAtton Boggs v.o.s. Advokátní kAncelář

Bohdan ChrenovskýAllen & overY (czech repuBlIc) llp, orgAnIzAční složkA

Pavel CirekenergY regulAtor offIce

Vladimír Čížekschoenherr

Martin DančišinglAtzová & co.

Kamila DaňkováWhIte & cAse llp

Svatava Dokoupilovaczech offIce for surveYIng, mAppIng And cAdAstre

Radim DoležaldlA pIper prAgue llp

Viktor Dušekkpmg česká repuBlIkA, s.r.o.

Jiří DvořákgrAnt thornton AdvIsorY

Tereza Erényiprk pArtners s.r.o. Advokátní kAncelář, memBer of lex mundI

Vojtěch Faltusdvořák hAger & pArtners

Richard GürlichgürlIch & co.

Michal HankoBuBnIk, mYslIl & pArtners

Ondrej HartmaneY

Adéla HavlováhAvel & pArtners s.r.o., Advokátní kAncelář

Milena HegenbartovádlA pIper prAgue llp

Vít HoráčeklegAlItÉ Advokátní kAncelář s.r.o.

Ondřej HromádkomunIcIpAlItY of prAgue 1, trAde lIcensIng depArtment

David IlczyszynWhIte & cAse llp

Veronika Jašovákpmg česká repuBlIkA, s.r.o.

Juraj JuhásglAtzová & co.

Ludvik JuřičkahAvel & pArtners s.r.o., Advokátní kAncelář


Petr KadlechAvel & pArtners s.r.o., Advokátní kAncelář

Tomáš KalenskýlAW offIce scholz & mAlý s.r.o

Adela KelnerovamInIstrY of fInAnce

Jan Klasczech AssocIAtIon of energY sector emploYers

Martina KneiflováeY

Jakub KopacekWhIte & cAse llp

Jan Kramperadvořák hAger & pArtners

Petr KuceracrIf - czech credIt BureAu As

Petr Kučerakpmg česká repuBlIkA, s.r.o.

Bohumil KuncnotArIAl chAmBer of the czech repuBlIc - notářská komorA českÉ repuBlIkY

Petr KusymInIstrY of fInAnce

Petr KvapilkvApIl & šulc

Lukas LejcekBdp-WAkestone s.r.o.

Jakub Lichnovskýprk pArtners s.r.o. Advokátní kAncelář, memBer of lex mundI

Alexandr LioliaslegAlItÉ Advokátní kAncelář s.r.o.

Petr MalýlAW offIce scholz & mAlý s.r.o

Monika Marekovácms cAmeron mckennA nABArro olsWAng

Pavel MartinekchAmBer of ArchItects

Peter MaysenhölderBnt AttorneYs-At-lAW

Veronika MerjaváWhIte & cAse llp

David MikyskaAllen & overY (czech repuBlIc) llp, orgAnIzAční složkA

Aneta Mohylovákpmg česká repuBlIkA, s.r.o.

David MusilpWc czech repuBlIc

Martin NavrátilglAtzová & co.

Jiří Nekovareuro-trend, s.r.o. - memBer of russell Bedford InternAtIonAl

Radim NeubauernotArIAl chAmBer of the czech repuBlIc - notářská komorA českÉ repuBlIkY

Veronika Odrobinovadvořák hAger & pArtners

Helena Pajskrovákpmg česká repuBlIkA, s.r.o.

Karolina PechanovadIAz reus & tArg llp

Štěpán Radkovskýczech nAtIonAl BAnk

Alexander ReusdIAz reus & tArg llp

Tomáš RichterclIfford chAnce

Jaroslav SchulzIncz cz, s.r.o.

Alena Šíchovádvořák hAger & pArtners

Mike Silindhl czech repuBlIc

Tomáš Škrha

Dana Sládečkováczech nAtIonAl BAnk

Lucie SlavikovamInIstrY of JustIce

Petr SmerklWhIte & cAse llp

Kristýna SolomonovámunIcIpAlItY of prAgue 1, trAde lIcensIng depArtment

Jakub SosnamInIstrY of JustIce

Petra Stupkovaprk pArtners s.r.o. Advokátní kAncelář, memBer of lex mundI

Marek Švehlíkšvehlík & mIkuláš AdvokátI, s.r.o.

Teresa VaculikovaWhIte & cAse llp

Daniel Vejsadaprk pArtners s.r.o. Advokátní kAncelář, memBer of lex mundI

Aneta VermachovámInIstrY of JustIce

Jiří VlastnikveJmelkA & Wünsch, s.r.o.

Stanislav VotrubapredIstrIBuce

Andrea VrbkovaveJmelkA & Wünsch, s.r.o.

Jonathan WeinbergWhIte & cAse llp

Ondreg ZezulkamInIstrY of JustIce

DENMARK

Elsebeth Aaes-JørgensennorrBom vIndIng, memBer of Ius lABorIs

Bo AndersenrevIsIon køBenhAvn I/s

Peter Bangplesner

Andreas Christensenhorten

Jacob Christensenplesner

Joan CordtzpWc denmArk

Frants Dalgaard-Knudsenplesner

Henrik GroosAccurA AdvokAtpArtnerselskAB

Alexandra HuberleAd AdvokAtpArtnerselskAB

Louise Ingholt Gaarn Svendsenplesner

Jens Steen JensenkromAnn reumert, memBer of lex mundI

Nanna Sofie JensenkromAnn reumert, memBer of lex mundI

Per JensenpWc denmArk

Emil JohanssonkromAnn reumert, memBer of lex mundI

Jacob C. JørgensensWIre Blue oceAn

Kamilla KrebskromAnn reumert, memBer of lex mundI

Mikkel Stig LarsenkromAnn reumert, memBer of lex mundI

Susanne Schjølin LarsenkromAnn reumert, memBer of lex mundI

Lise LauridsenBech-Bruun lAW fIrm

Inger LoftleAd AdvokAtpArtnerselskAB

Thomas Maaberg Hansenplesner

Robert MikelsonsnJord lAW fIrm

Tom MikkelsendAnIsh customs AgencY

Anne MøllerpWc denmArk

Piya Mukherjeehorten

Jens Munk PlumkromAnn reumert, memBer of lex mundI

Andreas NielsenBruun & hJeJle

Klaus OkholmpWc denmArk

Jim ØksnebjergAdvokAtpArtnerselskABet horten

Simon PedersencArgo World A/s

Simone Faerge PedersenkromAnn reumert, memBer of lex mundI

Lars Lindencrone PetersenBech-Bruun lAW fIrm

Anna Bonne RasmussenBruun & hJeJle

Lars Kaae RehlBech-Bruun lAW fIrm

Kim Sejberg

Jens SørensenpWc denmArk

Jane StampepWc denmArk

Kim TrenskowkromAnn reumert, memBer of lex mundI

Nicolaj WeberBech-Bruun lAW fIrm

Christian WindbergpWc denmArk

DJIBOUTI

BAnQue centrAle de dJIBoutI

dIrectIon de l'hABItAt et de l'urBAnIsme

dJIBoutIAn roAds AgencY

rIrAche group

Mohamed Abayazid Houmed

Mohamed Abdi HassancABInet ArkImed

Farhana Abdi Houssein Abdi HousseinInspectIon du trAvAIl, dJIBoutI

Ahmed Abdourahman Cheik

Habon Abdourahman Cherport AuthorItY (dorAleh multI-purpose port)

Wahid Daher Adenport AuthorItY (dorAleh multI-purpose port)

Ahmed Aden HachihodAn constructIon

Anissa Aliport AuthorItY (dorAleh multI-purpose port)

Liban Abdourahman AlicABInet lIBAn & AssocIÉs

Mohamed AliIdrolec

Said Ahmed Alisomelec

Sadik Ali IsmaelcABInet zk

Idriss AssowehcABInet AssoWeh & AssocIÉs

Houssein Mahamoud BarrehservIce des domAInes et de lA conservAtIon foncIère

Warsama M. BouhdJIBoutI port communItY sYstems

Madina M. BourhanAgence nAtIonAle pour lA promotIon des InvestIssements – guIchet unIQue

Jean Phillipe DelaruesocIÉtÉ mArItIme l. sAvon & rIes

Bruno DétroyatsocIÉtÉ mArItIme l. sAvon & rIes

Ali DiniAvocAt à lA cour

Mohamed Dini AleoBAnQue pour le commerce et l’IndustrIe - mer rouge (BcI mr)

Hassan Mohamed EguedIrectIon legIslAtIon & contentIeux de lA dIrectIons des Impots

Félix Emok N’Dologroupe chd

Guillaume FinesBAnQue pour le commerce et l’IndustrIe - mer rouge (BcI mr)

Elmi Issa GabobécAc InternAtIonAl BAnk

Mouktar GhalebcABInet ghAleB mouktAr

Djama GuellehelectrIcItÉ de dJIBoutI

Said Guelleh DararmInIstère du Budget

Aboubaker Hassan GuessodelectrIcItÉ de dJIBoutI

Bahar Mahamoud Hassanport AuthorItY (dorAleh multI-purpose port)

Abdoulkader Hassan MouhoumedAvocAt

Ramiss HoumedhlB dJIBoutI

Moustafa Houssein AlielectrIcItÉ de dJIBoutI

Abdek Houssein IdrissAgence nAtIonAl de l’emploI, de lA formAtIon et l’InsertIon professIonnelle

Mohamed KamileAst AfrIcA BAnk

Zeinab Kamil AlicABInet zk

Sabrine KassimcAc InternAtIonAl BAnk

Fatouma Mahamoud HassancABInet mAhAmoud

Nima Mahamoud NourtrIBunAl de premIère InstAnce

Nimo Ahmed MohamedlAWYer

Rahma Omar KamilAgence nAtIonAle pour lA promotIon des InvestIssements – guIchet unIQue

Ayman SaidAvocAt

Djihad Said AlinotArY

Mohamed Youssouf Aouledpkf

DOMINICA

Maurice AgarAgAr & Johnson ArchItects

A.D. Jno BaptisteJno. BAptIste shIppIng & customs BrokerAge InternAtIonAl

Yakima Cuffyde freItAs & de freItAs And Johnson

Lisa de Freitasde freItAs & de freItAs And Johnson

Gina DyerdYer & dYer

Henry DyerdYer & dYer

Cletus JosephnAtIonAl development foundAtIon of domInIcA

Rhoda JosephInvest domInIcA AuthorItY

Claude LauturedomInIcA socIetY of ArchItects

Shaarme LavillemIllennIum freIght servIces


Michelle MatthewnAtIonAl co-operAtIve credIt unIon lImIted

Bertilia McKenziedomInIcA electrIcItY servIces lImIted (domlec)

Erick MendesmInIstrY of nAtIonAl securItY, lABour And ImmIgrAtIon

Cheryl RolleJAs gArrAWAY & co. ltd.

Eugene G. Royereugene g. roYer chArtered ArchItect

Kira Thompson-AirdmIllennIum freIght servIces

Kondwani WilliamsWIllIAms & horsford

Magnus Williams

Dawn YearwoodYeArWood chAmBers

DOMINICAN REPUBLIC

mInIsterIo de oBrAs púBlIcAs Y comunIcAcIones, mopc

Juan Alcaldeomg

Merielin AlmontemerIelIn Almonte estudIo legAl

Patricia ÁlvarezmedInA gArrIgÓ ABogAdos

Ana Alvira MeraAgencIA de AduAnAs merA

Eduardo Rodríguez ApolinariodIreccIÓn generAl de AduAnAs

Jennifer BeauchampsJImÉnez cruz peÑA

Luis Bernardgonzález tApIA ABogAdos

Laura BobeamedInA gArrIgÓ ABogAdos

Odalys BurgospWc domInIcAn repuBlIc

Ana Isabel Cácerestroncoso Y cAceres

Luis CalcañopellerAno & herrerA, memBer of lex mundI

Marvin CardozadIreccIÓn generAl de Impuestos Internos

Roberto Carvajal PolancocArvAJAl polAnco & AsocIAdos srl

Milvio Coiscou CastrocoIscou & AsocIAdos

José Colónedesur

Pamela ContrerasJJ rocA & AsocIAdos

Leandro Corralguzmán-ArIzA

José Cruz CampilloJImÉnez cruz peÑA

Fausto De la Cruz

Caleb de la RosadYnAtec

Leonardo de la RosadYnAtec

Sarah de León PerellóheAdrIck rIzIk AlvArez & fernández

Inge DemyttenaereIdconsultIng

Alessandra Di CarlopellerAno & herrerA, memBer of lex mundI

Rosa DíazJImÉnez cruz peÑA

Rafael Dickson MoralesdmAc | despAcho JurIdIco

Christian Esquea MotaesQueA & vAlenzuelA ABogAdos

Carla Fernandezde cAmps vAsQuez vAlerA

Fernando FernandeztotAl logIstIcs freIght

María Fernández A. de PourAful sIcArd & polAnco

Alejandro Fernández de CastropWc domInIcAn repuBlIc

Mary Fernández RodríguezheAdrIck rIzIk AlvArez & fernández

Romina FigolheAdrIck rIzIk AlvArez & fernández

Leoncio GarcíaelectromecánIcA gArcIA srl

Jose Ernesto Garcia A.trAnsgloBAl logIstIc

Alvaro Garcia TaverasesQueA & vAlenzuelA ABogAdos

Marielle GarrigómedInA gArrIgÓ ABogAdos

Olimpia GonzálezsuperIntendencIA de BAncos

Liannette González SantosJJ rocA & AsocIAdos

Pablo González Tapiagonzález tApIA ABogAdos

Paloma GrullónpellerAno & herrerA, memBer of lex mundI

Nicauris GutiérreztrAnsunIon domInIcAn repuBlIc

Vicmary GuzmántrAnsunIon domInIcAn repuBlIc

Paula Hernández Meragonzález tApIA ABogAdos

Marlene HerreracoIscou & AsocIAdos

Ariel JaquezrussIn, vecchI & heredIA BonettI

Luis Eduardo JimenezJImÉnez cruz peÑA

Luis J. JiménezJImÉnez cruz peÑA

César Ledesma C.heAdrIck rIzIk AlvArez & fernández

Miguel LineraheAdrIck rIzIk AlvArez & fernández

Gregorio Lora AriasdIreccIÓn generAl de AduAnAs

José M. LópezlopesA

José Maldonado StarkrussIn, vecchI & heredIA BonettI

Fernando MarranziniheAdrIck rIzIk AlvArez & fernández

Melissa MarreroheAdrIck rIzIk AlvArez & fernández

Jesús Geraldo Martínez AlcántarasuperIntendencIA de BAncos

Fabiola MedinamedInA gArrIgÓ ABogAdos

Laura MedinaJImÉnez cruz peÑA

Tamara MejiaJImÉnez cruz peÑA

Rafael MoreltotAl logIstIcs freIght

Rita MotaheAdrIck rIzIk AlvArez & fernández

Natia NúñezheAdrIck rIzIk AlvArez & fernández

Pamela OgandodIreccIÓn generAl de Impuestos Internos

Ramón OrtegapWc domInIcAn repuBlIc

Ricardo Pallerano ParadaspellerAno & herrerA, memBer of lex mundI

Henry Pastrano LluberesJImÉnez cruz peÑA

Kaulynam Peraltaedesur

Luisa Ericka Pérez HernándezsuperIntendencIA de BAncos

Julio PinedopWc domInIcAn repuBlIc

Maria PortescAstIllo Y cAstIllo

Aimée PrietoprIeto cABrerA & AsocIAdos

Sayra J. RamirezprIeto cABrerA & AsocIAdos

Alejandro Miguel Ramírez SuzañarAmIrez suzAÑA & AsocIAdos

Yulianna Ramón Martínezomg


Jaime RocaJJ rocA & AsocIAdos

M. Thais RomeroprIeto cABrerA & AsocIAdos

Mariel Romeroedesur

Katherine RosaJImÉnez cruz peÑA

Juan Rosarioedesur

Carmen SantanacAmArA de comercIo Y produccIon de sAnto domIngo

Felicia Santana ParraJJ rocA & AsocIAdos

Melissa SiliemedInA gArrIgÓ ABogAdos

Manuel Silverioomg

Laura Troncosoomg

Gisselle Valera FlorencioJImÉnez cruz peÑA

Vilma Veras TerreroJImÉnez cruz peÑA

Dilcia Villanueva Villanuevaedesur

ECUADOR

Claudio Mesias Agama ChiluisaempresA electrIcA de QuIto

Pablo AguirrepWc ecuAdor

María Isabel AillónpÉrez, BustAmAnte Y ponce, memBer of lex mundI

Gabriel Almeidaferrere ABogAdos

Maria Camila Andradegonzález peÑAherrerA & AsocIAdos

Patricia AndradepAz horoWItz ABogAdos

Sandy Arauz AstudillocABezAs & cABezAs-klAere

Antoni AvilacAmIcon cámArA de lA IndustrIA de lA construccIÓn

Mariella BaquerizoeQuIfAx ecuAdor BurÓ de InformAcIÓn credItIcIA cA

Esteban Baqueroferrere ABogAdos

Patrick BarreraBArrerA, AndrAde cevAllos & ABogAdos

Maria Teresa Borjaferrere ABogAdos

Felipe Cabezas - KlaerecABezAs & cABezAs-klAere

Diego Cabezas-KlaerecABezAs & cABezAs-klAere

María Gabriela Candoferrere ABogAdos

Ricardo CastrillónBArrerA, AndrAde cevAllos & ABogAdos

Silvana Coka G.geotrAnsport sA

Antonella Cordero-Porrasferrere ABogAdos

David CornejopWc ecuAdor

Augusto CurilloempresA electrIcA de QuIto

Fernando Del Pozo ContrerasgAllegos, vAlArezo & neIrA

Jaime Dousdebesgonzález peÑAherrerA & AsocIAdos

Alfredo EscobarschrYver del ecuAdor sA

Andrea Fernández de Córdovaferrere ABogAdos

Paola Gachetferrere ABogAdos

Martín Galarza Lanaspuente sáenz & gAlArzA AttorneYs-At-lAW, cIA ltdA

Eduardo GóngoraeY

Gonzalo Gonzalez Galarzagonzález peÑAherrerA & AsocIAdos

Arturo Griffin ValdiviesopÉrez, BustAmAnte Y ponce, memBer of lex mundI

Susana Jara Jarap&p ABogAdos

Ivan LarapInto & gArcÉs Asoc. cIA ltdA - memBer of russell Bedford InternAtIonAl

Daniel LópezlexvAlor ABogAdos

Zulay Munoz Zuritap&p ABogAdos

Francisco Javier Naranjo GrijalvanArAnJo & AsocIAdos fedlex

Wendy Noboaferrere ABogAdos

Letty OrdoñezempresA púBlIcA de movIlIdAd Y oBrAs púBlIcAs

Andrea PavónvIcsAn logIstIcs sA

Ciro Pazmiño Yánezp&p ABogAdos

Ciro Pazmiño Zuritap&p ABogAdos

Hernán Pérez Loosecoronel Y pÉrez

Rodrigo Martin Pesantes SáenzpÉrez, BustAmAnte Y ponce, memBer of lex mundI

Bruno Pineda-CorderopÉrez, BustAmAnte Y ponce, memBer of lex mundI

Ramiro PintopInto & gArcÉs Asoc. cIA ltdA - memBer of russell Bedford InternAtIonAl

Clementina Pomar AntaBustAmAnte & BustAmAnte

Bayardo Povedagonzález peÑAherrerA & AsocIAdos

Santiago Reyes MenasAntIAgo reYes menA - ABogAdo

Daniel Robalino-Orellanaferrere ABogAdos

Maria Laura RodriguezpWc ecuAdor

Felipe RonsuperIntendencIA de BAncos

Juan Carlos Ruiz OrtegaeQuIfAx ecuAdor BurÓ de InformAcIÓn credItIcIA cA

Estefanía Sigcha Orricodll lAW offIce


Esmeralda TipánempresA electrIcA de QuIto

David VillafuertetrAdIng solutIons consultores sA

Manuel Zuritamz sIstemAs electrIcos Y electronIcos

EGYPT, ARAB REP.

egYptIAn electrIcItY holdIng compAnY

Naguib AbadirnAcItA corporAtIon

Yasser Ahmed AbbasgenerAl AuthorItY for Investment gAfI

Usama Abd El Raouf GomaaInternAtIonAl offIce for constructIon & ArchItecture

Omar Abd el SalamAl kAmel lAW offIce

Alaa Abd El WahedgenerAl orgAnIzAtIon of export & Import control

Ayman Abd ElazizegYptIAn electrIcItY utIlItY And consumer protectIon

Mohamed Abd El-SadekInternAtIonAl center for lAW, IntellectuAl propertY And ArBItrAtIon (IclIpA)

Ayman AbdallahAm lAW fIrm

Ossama Abdel AzizshAlAkAnY lAW offIce, memBer of lex mundI

Mohamed S. Abdel WahabzulfIcAr & pArtners

Mohamed Abdel-Aziz Azabsouth cAIro electrIcItY dIstrIButIon compAnY

Mohamed AbdelgawadshArkAWY & sArhAn lAW fIrm

Hanan Abdelgawad Alyecg engIneerIng consultAnts group sA

Mohamed AbdelmalekkArIm Adel lAW offIce

Omar Abdelmonemeso – electromechAnIcAl studIes offIce

Mohamed Abdul Azizsouth cAIro electrIcItY dIstrIButIon compAnY

Sherine AbdullahegYptIAn electrIcItY utIlItY And consumer protectIon

Nermine Abo El AttamInIstrY of trAde And IndustrY

Ahmed Abou AlihAssounA & ABou AlI

Gamal A. Abou AlihAssounA & ABou AlI

Omneya AbouhabagashAlAkAnY lAW offIce, memBer of lex mundI

Youssef AboushairshAlAkAnY lAW offIce, memBer of lex mundI

Sherif AbusneamInIstrY of housIng And urBAn communItIes

Sharouk AdelYoussrY sAleh & pArtners

Ahmed Adibnour & pArtners In AssocIAtIon WIth Al tAmImI & compAnY

Mira AdlyYoussrY sAleh & pArtners

Ashraf AhmedpWc egYpt

Vivian Ahmed HassanmInIstrY of housIng And urBAn communItIes

Yulia V. AkinfievaYoussrY sAleh & pArtners

Ashraf AlkafrawycAIro economIc court

Nour El-Deen Al-SenawyzulfIcAr & pArtners

Marwa AlSherifsolImAn, hAshIsh And pArtners

Abd El Wahab Aly IbrahimABd el WAhAB sons

Mahmoud AlzayatAlzAYAt lAW fIrm

Mona Taha Amerdr. monA Amer legAl consultAncY

Moustafa Amere-fInAnce

Ahmed Aminscope

Basma AminegYptIAn fInAncIAl regulAtorY AuthorItY

Neamat AmindlA mAtouk BAssIounY (pArt of dlA pIper group)

Sayed AmmarAl kAmel lAW offIce

Mohab AmrAm lAW fIrm

Amr Ibrahim As SarwyomArles lAW fIrm

Aliaa AtefshAlAkAnY lAW offIce, memBer of lex mundI

Tarek BadawysArWAt A. shAhId lAW fIrm

Shaban BakercentrAl BAnk of egYpt

Khaled Balbaakpmg hAzem hAssAn

Moneer BayomyBAker mckenzIe

Joseph Sami BoutrosAl AlAmeYA compAnY

Ahmed ChakraAndersen tAx & legAl egYpt

Helena ConstantineAndersen tAx & legAl egYpt

Mohamed Darwishel sAId dArWIsh & pArtners

Hesham EhabAlzAYAt lAW fIrm

Noha EissashArkAWY & sArhAn lAW fIrm

Reham EissashArkAWY & sArhAn lAW fIrm

Menna El AbdeenymInIstrY of trAde And IndustrY

Ayman El FikyAlzAYAt lAW fIrm

Mohamed Refaat El Houshithe egYptIAn credIt BureAu I-score

Mohamed Salah El Sayed BaddourmInIstrY of JustIce

Ramy El Sayed FawzygenerAl AuthorItY for Investment gAfI

Sara El ShaarawyIBrAchY legAl consultAncY

Mostafa El ShafeiIBrAchY legAl consultAncY

Yasmine El ShahedshAlAkAnY lAW offIce, memBer of lex mundI

Aly El ShalakanyshAlAkAnY lAW offIce, memBer of lex mundI

Emad El ShalakanyshAlAkAnY lAW offIce, memBer of lex mundI

Khaled El ShalakanyshAlAkAnY lAW offIce, memBer of lex mundI

Sherry El ShalakanyshAlAkAnY lAW offIce, memBer of lex mundI

Khaled El SharkawysArWAt A. shAhId lAW fIrm

Mohamed El SherbinisArWAt A. shAhId lAW fIrm

Ashraf El Sheshtawykuehne+nAgel

Passant El TabeipWc egYpt

Abdallah Eladlyrsm - chArtered AccountAnts mAgdY hAshIsh & pArtners

Hend El-AnsarytAlAl ABu-ghAzAleh legAl (tAg-legAl)

Wael El-AtfyAm lAW fIrm

Hany El-Attar

Farida El-BakryshAlAkAnY lAW offIce, memBer of lex mundI

Hossam Eldeebel deeB lAW offIce

Nada EldibeldIB AdvocAtes

Hossam El-Golye-fInAnce

Ashraf ElibrachyIBrAchY legAl consultAncY

Mohanad El-MotailypWc egYpt

Amr ElsayedcAIro economIc court

Omar Sami El TazyAm lAW fIrm

Lobna EmadBAker mckenzIe

Karim EmampWc egYpt

Saber EmamcentrAl BAnk of egYpt

Ragaei EmaracAIro governorAte utIlItY dAtA center

Ahmed EssamIBrAchY legAl consultAncY

Hoda EtmansAfWAt And pArtners legAl consultAnts

Mina EzzategYptIAn fInAncIAl regulAtorY AuthorItY

Mariam FahmyshAlAkAnY lAW offIce, memBer of lex mundI

Hazem FathihAssounA & ABou AlI

Malek FawazmInIstrY of Investment And InternAtIonAl cooperAtIon

Waleed GezawymInIstrY of JustIce

Mostafa GhalymInIstrY of Investment And InternAtIonAl cooperAtIon

Samir Ghareeb Al-NahasmInIstrY of locAl development

Karim Eldine Hamdythe egYptIAn credIt BureAu I-score

Mennatullah HamdymInIstrY of trAde And IndustrY

Asser G. HamzahAmzA & AssocIAtes lAW fIrm

Mahmoud HanyshArkAWY & sArhAn lAW fIrm

Nagy HanyYoussrY sAleh & pArtners

Nafisa Mahmoud HashemmInIstrY of housIng And urBAn communItIes

Magdy Hashishrsm - chArtered AccountAnts mAgdY hAshIsh & pArtners

Mohamed HashishsolImAn, hAshIsh And pArtners

Tarek Hashishrsm - chArtered AccountAnts mAgdY hAshIsh & pArtners

Hassan HassaandlA mAtouk BAssIounY (pArt of dlA pIper group)

Mostafa HelmyIBrAchY legAl consultAncY

Omneia HelmyfAcultY of economIcs And polItIcAl scIence, cAIro unIversItY

Mohamed Hisham HassanmInIstrY of Investment And InternAtIonAl cooperAtIon

Yahia Hossamel sAId dArWIsh & pArtners

Haytham HusseinegYptIAn gloBAl logIstIcs

Nada HusseinshAlAkAnY lAW offIce, memBer of lex mundI

Muhammad Hussein SabaafAchhochschule südWestfAlen

Abdel Hamid IbrahimegYptIAn fInAncIAl regulAtorY AuthorItY

Farah Hazem Am lAW fIrm

Maha IbrahimYoussrY sAleh & pArtners

Mona Ibrahimdsv

Mehiar JouljisArWAt A. shAhId lAW fIrm

Saif Allah KadrysolImAn, hAshIsh And pArtners

Mohamed Kafafithe egYptIAn credIt BureAu I-score

Ahmed Kafourih.A. constructIon (hAc)

Ahmed KamalmInIstrY of JustIce

Ali KamalplAtInum lAW fIrm

Omar Sherif Kamal El DinshAlAkAnY lAW offIce, memBer of lex mundI

Ghada KandilmInIstrY of trAde And IndustrY

Ahmed Khairycourt of AppeAl

Mohanad KhaledBdo khAled & co.

Abd El-Rahman KhattabsolImAn, hAshIsh And pArtners

Ussama KhattabBrIdges to BusIness

Sherif Latif MakarsherInIl group

Gomaa M. MadnymInIstrY of trAde And IndustrY

Ahmed Maher Badr AfificAIro court of AppeAl

Anna MakarovaYoussrY sAleh & pArtners

Mustafa MakramBdo khAled & co.

Marina MaurisIBrAchY & dermArkAr lAW fIrm

Maher Milad IskanderAndersen tAx & legAl egYpt

Ahmed MohamedgenerAl orgAnIzAtIon of export & Import control

Esraa MohamedYoussrY sAleh & pArtners

Yasmin Mohamed AlyIslAnd mYsterY shoppIng

Mohamed FaragAcroW for IntegrAted constructIon servIces

Alyaa MomenegYptIAns heAlthcAre servIces

Alia MoniebshArkAWY & sArhAn lAW fIrm

Hamdy MostafalegAlIA

Mira MounirpWc egYpt


Alfred MouricemInIstrY of fInAnce

Adel MuhammadplAtInum lAW fIrm

Ayman Sultan MuhammadAYmAn sultAn lAW fIrm

Magy NabinAcItA corporAtIon

Karim NabilIBrAchY legAl consultAncY

Mostafa NagitAntA economIc court of AppeAl

Khaled NofalmInIstrY of fInAnce

Yasmine QotbiegYptIAn fInAncIAl regulAtorY AuthorItY

Osama Radwanh.A. constructIon (hAc)

Khaled Mahmoud RaghebmenA AssocIAtes In AssocIAtIon WIth Amereller

Ingy RasekhmenA AssocIAtes In AssocIAtIon WIth Amereller

Sherif SaadsherIf sAAd lAW offIces

Sherif SafwatsAfWAt And pArtners legAl consultAnts

Ahmed Salaheldin AliAndersen tAx & legAl egYpt

Youssry SalehYoussrY sAleh & pArtners

Ahmed SalemmIsr spInnIng And WeAvIng compAnY

Zeinab SamirAl kAmel lAW offIce

Karim SarhanshArkAWY & sArhAn lAW fIrm

Muhammad Omar SarwyomArles lAW fIrm

Mohamed SerryserrY lAW offIce

Doaa M. ShabaanInternAtIonAl center for lAW, IntellectuAl propertY And ArBItrAtIon (IclIpA)

Omar ShadikArIm Adel lAW offIce

Wael ShakerIslAnd AgencIes And servIces

Mohammad ShamroukhmInIstrY of JustIce

Omar SherifsherIf sAAd lAW offIces

Sharif ShihatashAlAkAnY lAW offIce, memBer of lex mundI

Zeinab Shohdynour & pArtners In AssocIAtIon WIth Al tAmImI & compAnY

Sylvia SidrakAndersen tAx & legAl egYpt

Frédéric SolimansolImAn, hAshIsh And pArtners

Magdy SolimanplAtInum lAW fIrm

Gamalat TabatmInIstrY of fInAnce

Mamdouh TahagenerAl orgAnIzAtIon of export & Import control

Noha TahermInIstrY of fInAnce

Kamal TarekshArkAWY & sArhAn lAW fIrm

Randa TharwatnAcItA corporAtIon

Nirvana TwadrousnAcItA corporAtIon

Ahmed WafiqpWc egYpt

Haidy WaheedAm lAW fIrm

Mohamed YaghmourpWc egYpt

Amr YoussefIBrAchY legAl consultAncY

Hend ZaghloulmenA AssocIAtes In AssocIAtIon WIth Amereller

Darah ZakariashArkAWY & sArhAn lAW fIrm

Sara ZeinplAtInum lAW fIrm

EL SALVADOR

Luis Hector Perez Aguirrecomplex lAW studIo

Marco Andres AlemanIAdB

Jose Ismael Aleman NavasAlemán & soto, ABogAdos

Fabio AragonAes el sAlvAdor

Javier AragonpWc

Roberto ArguelloAsocIAcIÓn sAlvAdoreÑA de IngenIeros Y ArQuItectos

Fernando ArgumedocentrAl lAW

Francisco Armando Arias RiveraArIAs

Julio Salvador Artiga GildIAz mArtInez Bufete

Gabriela Avendaño AvelarlAtIn AllIAnce

Aimee BatresetIcA lex

Daniel Bernardez BarreiroAes el sAlvAdor

Abraham BicharaAes el sAlvAdor

Angela BigueuretIcA lex

Julio Vides BorgwardtBorgWArdt lAW fIrm

Alexander CaderpWc

Miguel CamposAes el sAlvAdor

Felix CanizalesArIAs

Claudia CastellanosofIcInA de plAnIfIcAcIÓn del áreA metropolItAnA de sAn sAlvAdor (opAmss)

Miguel CastellónAes el sAlvAdor

Christian CastroAes el sAlvAdor

Ricardo CevallosBlp ABogAdos

Walter Chávezgold servIce

Eduardo Iván Colocho CatotaInnovAtIons & IntegrAted solutIons, sA de cv

Luis Alfredo Cornejo MartínezcorneJo & umAÑA, ltdA de cv - memBer of russell Bedford InternAtIonAl

Mario José Costa MarquezlAtIn AllIAnce

Jacques Couwelsgold servIce

Celina CruzofIcInA de plAnIfIcAcIÓn del áreA metropolItAnA de sAn sAlvAdor (opAmss)

Jennifer Rodriguez De ArteagamAYorA & mAYorA

Edelmira de MolinaunIdAd normAtIvA de AdQuIsIcIones Y contrAtAcIones de lA AdmInIstrAcIÓn púBlIcA unAc

Hendry DiazmAYorA & mAYorA

Porfirio Díaz Fuentesdlm, ABogAdos, notArIos & consultores

Rutilio Antonio Diaz MartinezdIAz mArtInez Bufete

David Ernesto Claros FloresgArcíA & Bodán

Jose Eliseo EscamillarepArAcIones escAmIllA

Enrique EscobarlexIncorp

Guillermo EscobarlexIncorp

Diego FernándezBdo el sAlvAdor

Héctor FigueroaBdo el sAlvAdor

Carlos GaitáneY

Carlos GaldámezeY

Roberta Gallardo de CromeyerArIAs

Emma GalvezgemmA logIstIcs sA de cv

Jacqueline GalvezgemmA logIstIcs sA de cv

Miguel Angel Gómezecotech energY

Gerardo GuidosAlemán & soto, ABogAdos

Guillermo GuidosetIcA lex

Antonio Guirola MozelexIncorp

Erwin Alexander Haas Quinterosmh legAl ABogAdos

Luis Roberto Hernández Aritahernández ArItA IngenIeros

Sandra Hernandez de CabezascentrAl lAW

Arlen Irahetacentro nAcIonAl de regIstros

Benjamín Valdez Iraheta

Harold C. LantanBlp ABogAdos

Thelma Dinora Lizama de OsoriosuperIntendencIA del sIstemA fInAncIero

Ingrid Yazmin Lopez EchevernadIAz mArtInez Bufete

Enrique Lopez Perlalopez Y henrIQuez, ABogAdos Y consultores

Mario LozanoArIAs

Aracely Mabel AmadorArchItect

Grisel ManciasuperIntendencIA del sIstemA fInAncIero

Hector ManciaeY

Cecilia MartinezgemmA logIstIcs sA de cv

Juliana MartinezetIcA lex

Sofia MartínezArIAs

Luis Rodrigo Medina Hernandezmh legAl ABogAdos

Luis Alonso Medina Lopezmh legAl ABogAdos

Astrud María Meléndez de ChávezAsocIAcIÓn protectorA de crÉdItos de el sAlvAdor (procredIto)

Oscar MelgareQuIfAx el sAlvAdor

Antonio R. Méndez-Llortromero pInedA & AsocIAdos, memBer of lex mundI

Rafael MendozaespIno nIeto & AsocIAdos, memBer of Ius lABorIs

Aleyda MenendezAlemán & soto, ABogAdos

Paula Soledad Menjívar de ReyesdIseÑo, trAnsporte e InfrAestructurA sA de cv

Raúl Alberto García MirónBufete gArcíA mIrÓn & cíA

Ricardo MolinanovItAs

Fernando MontanoArIAs

Francisco Miguel Murillo MarroquíncentrAl lAW

Luis Alonso Navarrete SotodespAcho de ABogAdos lAns

José Rigoroberto OrantesBdo el sAlvAdor

Claudia OrellanaAvAnce IngenIeros

Carmen Alicia Perezcentro nAcIonAl de regIstros

Salvador Enrique Portal PortilloportAl & AsocIAdos

Adriana PortillolexIncorp

Isagreg RamirezunIdAd normAtIvA de AdQuIsIcIones Y contrAtAcIones de lA AdmInIstrAcIÓn púBlIcA unAc

Rafael RiveracomcA InternAcIonAl

Luisa Maria Rivera CastellanosAlemán & soto, ABogAdos

Carlos Roberto RodríguezconsortIum centro AmÉrIcA ABogAdos

Rene RodasgemmA logIstIcs sA de cv

Delmer RodríguezBlp ABogAdos

Manuel Alfredo Rodríguez JoachinfomIlenIo II

Otto Rodríguez SalazarlAWYer

Kelly Beatriz RomeronAssAr ABogAdos

Piero RusconicentrAl lAW

Jaime SalinasgArcíA & Bodán

Oscar SamourconsortIum centro AmÉrIcA ABogAdos

Ernesto SánchezArIAs

Sonia Ivett Sanchez Cuellarcentro nAcIonAl de regIstros

Jocelyn SantananAssAr ABogAdos

Jose Mauricio Sermeñocentro nAcIonAl de regIstros

Jorge Ernesto SerranoserrAno JAIme consultores

Manuel Telles SuvillagamAYorA & mAYorA

Oscar TorresgArcíA & Bodán

José Adolfo Torres LemuslAtIn AllIAnce

Rolando Flores TrejoItp IntertrAnsport

Ana Maria Umana de Jovelcentro nAcIonAl de regIstros

Mauricio Antonio UrrutiasuperIntendencIA del sIstemA fInAncIero

Jose Mario Valdivieso BerdugoBufete vAldIvIeso

Pedro VargasAgencIA guzmAn & cIA

Julio César Vargas SolanogArcíA & Bodán

Luis VegaBlp ABogAdos

Mercedes Patricia Lazo de ParrasAvAnce IngenIeros


Carlos René Vides BolañosdIseÑo, trAnsporte e InfrAestructurA sA de cv

Lorena VillacortamAYorA & mAYorA

Elizabeth Villalobostnc

Karla Elizabeth Zelaya RodríguezsuperIntendencIA del sIstemA fInAncIero

EQUATORIAL GUINEA

ImAgesA


Maria AraújovdA - vIeIrA de AlmeIdA & AssocIAdos

N.J. AyukcenturIon lAW group

Francisco Campos BrazmIrAndA & AssocIAdos

Sinforiano Ngomi ElombaprIceWAterhousecoopers tAx & legAl sA

Anselmo Santiago Eworo MilamcenturIon lAW group


Paulin Kamsuel frIo

Soraia LacerdamIrAndA & AssocIAdos

Maria Isabel Mangue AsangonocenturIon lAW group

Jose MbaraprIceWAterhousecoopers tAx & legAl sA

Pablo Obama Mitogo AkelecenturIon lAW group

Honorio Ndong ObamaAttorneY-At-lAW

Cirilo-Engono Ntutumu NchamaleY & orden

Nanda NzambiprIceWAterhousecoopers tAx & legAl sA

Edna OliveiramIrAndA & AssocIAdos

Laurent PommeraprIceWAterhousecoopers tAx & legAl sA

ERITREA

Senai AndemariamBerhAne gIlA-mIchAel & AssocIAtes

Berhane Gila MichaelBerhAne gIlA-mIchAel & AssocIAtes

ESTONIA

AdvokAAdIBüroo nove oü

Mari AgarmaaAdvokAAdIBüroo sorAInen As

Oliver ÄmarikAdvokAAdIBüroo sorAInen As

Aet BergmannBnt AttorneYs-At-lAW AdvokAAdIBüroo oü

Ülleke EerikestonIAn lAnd BoArd

Carri GinterAdvokAAdIBüroo sorAInen As

Andres JussestonIAn lAnd BoArd

Erica Kaldrehough, hutt & pArtners oü

Indrek Kangurtgs BAltIc

Sandra-Kristin Kärnerellex rAIdlA AdvokAAdIBüroo oü

Katre KasepoldestonIAn logIstIcs And freIght forWArdIng AssocIAtIon

Edward Kosthough, hutt & pArtners oü

Villu KõveestonIAn supreme court

Tanja KriisapWc estonIA

Paul KünnapAdvokAAdIBüroo sorAInen As

Arvo Kuusikhough, hutt & pArtners oü

Maret KuusklacredItInfo eestI As

Kristina Laarmaakpmg

Jaanus LeemetscredItInfo eestI As

Vladislav LeiriAdvokAAdIBüroo sorAInen As

Hannes LentsiuspWc estonIA

Oliver LiivelektrIlevI oü

Berit LoogmInIstrY of JustIce

Karin MadissonAdvokAAdIBüroo sorAInen As

Annika MägipõldestonIAn tAx And customs BoArd

Ants MailendAdvokAAdIBüroo sorAInen As

Kaps MeeliselektrIlevI oü

Ege MetsandicredItInfo eestI As

Arne Otsellex rAIdlA AdvokAAdIBüroo oü

Raino Paronellex rAIdlA AdvokAAdIBüroo oü

Kaitti PersidskiestonIAn chAmBer of notArIes

Liisa-Maria PuurAdvokAAdIBüroo sorAInen As

Tõnu RoosveelektrIlevI oü

Einar Rosinkpmg

Piret Saarteecentre of regIsters & InformAtIon sYstems

Katrin SarapnJord lAW fIrm

Häli SokkAdvokAAdIBüroo sorAInen As

Ene SoopnArlex lAW fIrm

Mario SõrmdepArtment of puBlIc procurement And stAte AId

Lisette SuikAdvokAAdIBüroo sorAInen As

Nele SuurmetsAdvokAAdIBüroo sorAInen As

Maris TamppWc estonIA

Tauno TarklAW offIce tArk

Veikko ToomerenJord lAW fIrm

Karolina UllmannJord lAW fIrm

Silvia Urgastgs BAltIc

Kai VainolaAdvokAAdIBüroo sorAInen As

Ingmar Valicentre of regIsters & InformAtIon sYstems

Hannes VallikividerlIng

Paul Varultgs BAltIc

Peeter Viirsalutgs BAltIc

Kaija VillelektrIlevI oü

ESWATINI

Nelisiwe Bulunga

Albert ChibisWAzIlAnd Investment promotIon AuthorItY

Khanyisile DlaminisWAzIlAnd Investment promotIon AuthorItY

Mbongwa DlaminigIgI A. reId AttorneYs

Siphesihle DlaminirodrIgues & AssocIAtes

Manuel FontesfInAncIAl servIce regulAtorY AuthorItY

Lucky HowehoWe mAsuku nsIBAnde AttorneYs

Mbuso KingsleylAng mItchell AssocIAtes

Andrew LinseypWc esWAtInI

Bongani MagagulaesWAtInI WAter & AgrIculturAl development enterprIse (esWAde)

Oswald Magwenzi

Msebe MalingamInIstrY of commerce IndustrY And trAde

James Manyatsicentre for fInAncIAl InclusIon

Gabsile MasekoroBInson BertrAm

Mangaliso MasekosesukA consultIng

Martin MasilelasWAzIlAnd Investment promotIon AuthorItY

Thabiso Masinadeeds regIstrY

Sabelo MasukuhoWe mAsuku nsIBAnde AttorneYs

Wandile MasukufInAncIAl servIce regulAtorY AuthorItY

David Mfanimpelacentre for fInAncIAl InclusIon

Steve MitchellmmA

Nozipho MsibifederAtIon of sWAzIlAnd emploYers And chAmBer of commerce

Wandile MtshaliesWAtInI moBIle

Nsizwa Mutasa

Machawe NdlovuuBomBo sugAr lImIted

Leonard Ndzimandze

Banele NgcamphalalaJudIcIArY of esWAtInI

Senelisiwe NgqothenisWAzIlAnd Investment promotIon AuthorItY

Gigi ReidgIgI A. reId AttorneYs

José RodriguesrodrIgues & AssocIAtes

Bongani SimelanemunIcIpAl councIl of mBABAne

Sipho SimelanefInAncIAl servIce regulAtorY AuthorItY

Roger Stewart

Hanalora StrydomsWAzIlAnd Investment promotIon AuthorItY

Futhi ThwalahoWe mAsuku nsIBAnde AttorneYs

Jabu M. VilakatishArp freIght sWd ptY. ltd.

Joseph WaringWArIng AttorneYs

Mandla ZuluInterfreIght ptY. ltd.

Patricia ZwanetrAnsunIon Itc sWAzIlAnd ptY. ltd.

ETHIOPIA

mIzAn consultAncY & AccountAncY servIce

tArget BusIness consultAnt

Fasika Abera BahirufIrst InstAnce federAl court

Dagnachew Tesfaye AbetewdAgnAcheW tesfAYe And mAhlet mesgAnAW lAW offIce

Yonas Girma AdimassuBertA, YonAs And AssocIAtes lAW offIce

Yoseph AemeroYoseph Aemero lAW offIce

Wegderes AgonafirWegderes nIgusIe chArtered certIfIed AccountAnt & certIfIed AudIt fIrm

Girma Alemu MengeshaAssefA & AssocIAtes

Assefa Ali BeshirAssefA & AssocIAtes

Ashenafi Tarekegn Asfaw

Awoke AsfawAWoke AsfAW AuthorIzed AccountIng

Sisay Asresflk trAdIng plc

Yodit Assefathe motor & engIneerIng compAnY

Abenet BekeleethIopIA commodItY exchAnge

Nebiyu Beyene

Semere Wolde BongernAtIonAl BAnk of ethIopIA

Hailu BurayulAWYer

Wossenyleh DamenemesfIn tAfesse And AssocIAtes lAW offIce

Dawit Danielhd ethIopIAn coffee trAdIng plc

Girma Debru DebebeethIopIAn electrIcAl utIlItY

Nebiyu Desta

Beliyu EstifanosBIsrAt & BelIYu lAW offIce

Simon EyobtensAe InternAtIonAl

Solomon GebeyehuAddIs ABABA cItY InfrAstructure coordInAtIon & constructIon permIt & control AuthorItY

Gebreala GebrimesfIn tAfesse And AssocIAtes lAW offIce

Yibeltal GeremewAssefA tAdese AuthorIzed AccountIng fIrm

Berhane GhebrayBerhAne gheBrAY & AssocIAtes

Ruth Gizachewtershome gABre-mArIAm BokAn metAseBIA

Selamawit HaddishlAnd holdIng regIstrAtIon And InformAtIon AgencY

Wasyhuen HailemariamBelAY ketemA lAW offIce

Getu Jemanehhst consultIng pvt. ltd. co.

Gebremichael KahsaycontInentAl ff


Abraham Rega KassamesfIn tAfesse And AssocIAtes lAW offIce

Ato Kassim Fitegemshu BeYene constructIon plc

Keneni KelbessamesfIn tAfesse And AssocIAtes lAW offIce

Belay KetemaBelAY ketemA lAW offIce

Tamrat Kidanemariam DomenicotAmrAt kIdAnemArIAm domenIco lAW offIce

Getnet Yawkal Mebratugetnet YAWkAl lAW offIce

Tewodros Meheretgets lAW offIce

Alem MengsteabethIopIAn generAl InstAllAtIon supplY

Gezu Ayele MengstuAddIs InternAtIonAl BAnk

Dula Merera

Mahlet Mesganaw GetudAgnAcheW tesfAYe And mAhlet mesgAnAW lAW offIce

Mekdes MezgebumesfIn tAfesse And AssocIAtes lAW offIce

Nuredin MohammedmInIstrY of trAde

Yonas MulatumesfIn tAfesse And AssocIAtes lAW offIce

Tibebe RobitIBeBe mengIstu & co.

Mekdes Shiferawgreen InternAtIonAl logIstIc servIces

Wondwossen SintayehuBelAY ketemA lAW offIce

Abebe SolomonfIrst InstAnce federAl court

Saron SolomondelnessAhou tAdesse - counselor And AttorneY-At-lAW

Assefa TadeseAssefA tAdese AuthorIzed AccountIng fIrm

Delnessahou TadessedelnessAhou tAdesse - counselor And AttorneY-At-lAW

Mastewal Mekonnen TadesseprIvAte AccountAnt

Wondimu TadesseprIvAte AccountAnt

Mesfin TafessemesfIn tAfesse And AssocIAtes lAW offIce

Daniel Tarikutershome gABre-mArIAm BokAn metAseBIA

Elshady TeferiBelAY ketemA lAW offIce

Bisrat TekluBIsrAt & BelIYu lAW offIce

Seyoum Yohannes Tesfaygets lAW offIce

Yalew TeshomeYAleW teshome lAW offIce

Gizeshwork TessemagIze plc

Wossenyeleh TigumesfIn tAfesse And AssocIAtes lAW offIce

Getahun WorkulAWYer

Liku Worku Haile

Timnit YehedeegoAddIs ABABA cItY InfrAstructure coordInAtIon & constructIon permIt & control AuthorItY

Mekidem YehiyesmesfIn tAfesse And AssocIAtes lAW offIce

Sintayehu ZelekefederAl hIgh court

FIJI

hIgh court

mInIstrY of JustIce

offIce of the AttorneY-generAl

reserve BAnk of fIJI

suvA cItY councIl

Shaheen AlimInIstrY of IndustrY, trAde And tourIsm

Eddielin AlmontepWc fIJI

Shayal AvneetacompAnIes regIstrAr

Ram Bajekalfmf foods lImIted

Nicholas Barnesmunro leYs

Josefa CaniogomInIstrY of lAnds & mInerAl resources

Jone CavubatifIJI export councIl

Mahendra Chandmunro leYs

Suresh Chandramc lAWYers

William Wylie ClarkehoWArds lAWYers

Sefanaia ColanAtIonAl fIre AuthorItY

Visvanath DasfIJI revenue And customs servIce

Chris de Villiersthe chInA nAvIgAtIon compAnY lImIted

Hasthika DelafIJI ports termInAl lImIted

Seforan FatiakisherAnI & co.

Anthony Frazier

Feizal HaniffhAnIff tuItogA

Nesbitt HazelmanfIJI commerce And emploYer federAtIon

Dilip JamnadasJAmnAdAs And AssocIAtes

Jerome KadopWc fIJI

Mohammed Afzal KhankhAn & co. BArrIsters & solIcItors

Peter Ian Knightcromptons solIcItors

Madhulesh Lakhan

Tamiana Lowmunro leYs

Hemendra NaginsherAnI & co.

Jon Ortonorton ArchItects

Dakesh PatelfIJI energY lImIted

Husmukh PatelfIJI energY lImIted

Akhilesh Niranjan PrasadpAcIfIc communItY

Mele RakaisherAnI & co.

Janet Ramanmunro leYs

Abdul Shaveermodern electrIc pvt. ltd.

Kevin SkibahoWArds lAWYers

Narotam SolankipWc fIJI

Ashneel SudhakarmInIstrY of lAnds & mInerAl resources

Raijeli TagamInIstrY of lAnds & mInerAl resources

Jay UdithoWArds lAWYers

Glenis Yeemunro leYs

FINLAND

Timo AarnionAtIonAl lAnd surveY of fInlAnd

Manne AiraksinenroschIer AttorneYs ltd.

Timo AiristoWhIte & cAse llp

Anni AlitaloroschIer AttorneYs ltd.

Mikko AlkioAvAnce AttorneYs ltd.

Simo Autiokrogerus AttorneYs ltd.

Petri AvikainenWhIte & cAse llp

Kirsi-Maria Halonen

Johanna Haltia-TapiohAnnes snellmAn AttorneYs ltd.

Seppo HaviadIttmAr & IndrenIus

Harri HirvonenpWc fInlAnd

Jussi HulkkonenfInnIsh nAtIonAl BoArd of customs

Lauri JääskeläinenmInIstrY of the envIronment

Pekka JaatinencAstrÉn & snellmAn AttorneYs ltd.

Juuso Jokelasuomen AsIAkAstIeto oY

Timo KivistötImo kIvIsto consultIng oY

Lalli KnuutilafInnIsh pAtent And regIstrAtIon offIce

Hannu KoivurintamInIstrY of fInAnce

Lisa KoskeladIttmAr & IndrenIus

Kauko KoskinenfIABcI

Jaakko KuusimäkiAvAnce AttorneYs ltd.

Iina LahtinenBIrd & BIrd AttorneYs ltd.

Kaisa LamppupWc fInlAnd

Leena Lindbergkrogerus AttorneYs ltd.

Patrik LindforslIndfors & co., AttorneYs-At-lAW ltd.

Laura MäkiptcservIces oY

Natalia MalginasotheBY’s InternAtIonAl reAltY

Anna Metsokrogerus AttorneYs ltd.

Kimmo Mettäläkrogerus AttorneYs ltd.

Linda Miettineneversheds AttorneYs ltd.

Lasse NordströmAvAnce AttorneYs ltd.

Laura NurmelaBorenIus AttorneYs ltd.

Emma NyyssöläWhIte & cAse llp

Kasper PaasikallioWhIte & cAse llp

Robert PeldánBorenIus AttorneYs ltd.

Sara Pietilaeversheds AttorneYs ltd.

Henrik RäihäfInnIsh pAtent And regIstrAtIon offIce

Mikko RajalaBIrd & BIrd AttorneYs ltd.

Vuokko RajamäkiroschIer AttorneYs ltd.

Krista RekolaWhIte & cAse llp

Anna-Kaisa RemescAstrÉn & snellmAn AttorneYs ltd.

Ingrid RemmelgasroschIer AttorneYs ltd.

Jasse RitakalliolIndfors & co., AttorneYs-At-lAW ltd.

Petri SeppäläpWc fInlAnd

Noora StenholmroschIer AttorneYs ltd.

Jyrki TähtinenBorenIus AttorneYs ltd.

Petri TaivalkoskiroschIer AttorneYs ltd.

Pilvi TakalaptcservIces oY

Tuomo TanttupWc fInlAnd

Sanna VäänänenpWc fInlAnd

Kristina van NuesroschIer AttorneYs ltd.

Tuuli Vapaavuori-Vartiaineneversheds AttorneYs ltd.

Vivian Villaeversheds AttorneYs ltd.

Jenni VinnarroschIer AttorneYs ltd.

Marko Vuorikrogerus AttorneYs ltd.

Jussi Vuorinenhelen sÄhkÖverkko oY

Anu WaaralinnaroschIer AttorneYs ltd.

Gunnar WesterlundroschIer AttorneYs ltd.

FRANCE

Allez & AssocIÉs

eAu de pArIs

gte

Claire Adenis-LamarremIller rosenfAlck llp

Anne-Valérie Attias-AssoulinepWc socIÉtÉ d’AvocAts

Hervé BeloeuvrefIducIAIre Beloeuvre et AssocIÉs

Marie-Yvonne BenjamingenesIs AvocAts

Florence Bequet-AbdoupWc socIÉtÉ d’AvocAts

Orion BergWhIte & cAse llp

France BeuryfÉdÉrAtIon frAnÇAIse de logIstIcIens et customs Brokers

Nicolas BignonInstItut nAtIonAl de lA stAtIstIQue et des etudes economIQues (Insee)

Pierre BinonBAnQue de frAnce

Kevin BoyeroAshurst llp

Nicolas Bréhamrte InternAtIonAl

Isabelle-Victoria CarbucciaIvch lAW

Aurélie CassagnesmAYer BroWn InternAtIonAl llp

Frédéric CauvinpWc socIÉtÉ d’AvocAts

Jean-Pierre Clavelscp JeAn-pIerre clAvel

Pierre Alain CrosetpolItecnIco dI mIlAno (depArtment of ArchItecture And urBAn studIes)

Jacques DabreteauAshurst llp

Ethan DahanA.5 conseIl

Hortense de RouxAshurst llp

Jean-Paul Decorpsetude mAÎtre JeAn-pAul decorps


Guillaume DelordmAYer BroWn InternAtIonAl llp

Djaffer DoulachecABInet rcA

Segolene DufetelmAYer BroWn InternAtIonAl llp

Jean-Marc DufourfrAnce ecommerce InternAtIonAl

Odile DupeyrésolveIg AvocAts

Philippe DurandpWc socIÉtÉ d’AvocAts

Thomas EhreckeAshurst llp

Benoit FauveletBAnQue de frAnce

Elisabeth Fernandez-BegaultseBAn & AssocIes occItAnIe

Ivan FéronpWc socIÉtÉ d’AvocAts

Pierre-Nicolas FerrandsheArmAn & sterlIng llp

Nataline FleuryAshurst llp

Olivier FraissinetÉtABlIssement frAncAIs du sAng (efs)

Lionel GalliezconseIl supÉrIeur du notArIAt (pArIs)

Nassim GhalimiveIl Jourde

Régine GourymAYer BroWn InternAtIonAl llp

François Grenier

Kevin GrossmanncABInet grossmAnn

Karl Hepp de SevelingesJeAntet AArpI

Diane HouriezWhIte & cAse llp

Marc JobertJoBert & AssocIÉs

Eva KopelmangIde loYrette nouel, memBer of lex mundI

Olivier LaffittefmA AvocAts

Paul LafusteveIl Jourde

Gérald LagierAlerIon lAW fIrm

Stephanie Langlois

Mohamed LanouarlAnouAr pArtners

Daniel Arthur LaprèsAvocAt à lA cour d’Appel de pArIs

Olivier Le BarsWhIte & cAse llp

Annie Le BerrepWc socIÉtÉ d’AvocAts

Patricia MaestromAIrIe de pArIs

Mehdy Mahfoudrte InternAtIonAl

Wladimir MangelmAYer BroWn InternAtIonAl llp

Corinne Millot-DumazertBAnQue de frAnce

Nathalie MorelmAYer BroWn InternAtIonAl llp

Rafik NedjarlAnouAr pArtners

Michel NissepWc socIÉtÉ d’AvocAts

Catherine Ottawayhoche socIÉtÉ d’AvocAts

Hugo PascalgIde loYrette nouel, memBer of lex mundI

Sabine PaulmIller rosenfAlck llp

Margot PerbenInstItut nAtIonAl de lA stAtIstIQue et des etudes economIQues (Insee)

Thomas PhilippemAYer BroWn InternAtIonAl llp

Marie-Hélène Pinard-FabropWc socIÉtÉ d’AvocAts

Vanessa RaindretrAnspArence servIce

Louis RainguenetAshurst llp

Aurélie RebiboAlerIon lAW fIrm

Anne ReffayAshurst llp

Emmanuelle RiesmIller rosenfAlck llp

Jean-Francois RiffardunIversItÉ clermont Auvergne, ecole du droIt

Nicolas RontchevskyAvocAt et professeur AgrÉgÉ des fAcultÉs de droIt

Pierre-Yves Rossignolscp grAnrut AvocAts

Guillaume Rougier-BrierregIde loYrette nouel, memBer of lex mundI

Philippe Roussel GalleunIversItÉ pArIs descArtes

Mariam SadqisheArmAn & sterlIng llp

Laurent SalomonAtelIer sAlomon ArchItectes

Abibatou Sambetude sAmB-dIouck

Isaure SanderAshurst llp

Pierre-Nicolas Sanzeystephenson hArWood

Pierrette SchuhlInstItut nAtIonAl de lA stAtIstIQue et des etudes economIQues (Insee)

Lionel SpizzichinoWIllkIe fArr & gAllAgher llp

Pierre Tarradescp chArdon tArrAde et AssocIÉs

Frederic VarinfrÉdÉrIc vArIn et clAudIA vArIn notAIres AssocIÉs

François VergnegIde loYrette nouel, memBer of lex mundI

Lisa ViventAshurst llp

Ronène ZanapWc socIÉtÉ d’AvocAts

Stephane Zecevicles notAIres du QuAI voltAIre

Aurélien ZilbermanAshurst llp

Claire ZulianitrAnspArence servIce

GABON

conservAtIon de lA proprIetÉ foncIère et des hYpothèQues

mAIrIe de lIBrevIlle


Ines AllogodIrectIon gÉnÉrAl des Impôts gABon

Annie Ampouwet Periny

Loïc ApangaAgence nAtIonAle des grAnds trAvAux et des InfrAstructures

Albert Bikalouetude BIkAlou

Barthélemy Biyogo Bi OndoArchI pro InternAtIonAl

Jean-Pierre BozecproJect lAWYers

Teya Catherinegsez olAm

Regine D’Almeida MensahohAdA legIs

Bernard DuretAgs gABon (Ags dÉmÉnAgement InternAtIonAl)

Koffi Mawunyo Equagooetude BIkAlou

Gilbert Erangahetude d’AvocAts

Joseph Lapensée EssingonedIrectIon gÉnÉrAl des Impôts gABon


Augustin FangcABInet AugustIn fAng

John W. FfooksJohn W. ffooks & co.

Yves FumanalcABInet Yves fumAnAl

Anne Gey Bekaleetude mAÎtre geY BekAle

Alain HerthAgence de rÉgulAtIon du secteur de l’eAu potABle et de l’energIe ÉlectrIQue

Martinien KounaAIc tAx & legAl

Christian LeyickaAgence de rÉgulAtIon du secteur de l’eAu potABle et de l’energIe ÉlectrIQue

Athanase Ndoye LourysYndIc JudIcIAIre

Khaled Makarem AnguiletArchI pro InternAtIonAl

Venceslas MbaArchI pro InternAtIonAl

Nadia MbengArchI pro InternAtIonAl

Louis Pascal MbighimInIstère de l’economIe, du commerce, de l’IndustrIe et du tourIsme

Marc MbongocommIssIon nAtIonAle des tIppee

Jean-Joel MebaleydestInY executIves ArchItects - Agence du Bord de mer

Davy MendoumemInIstère de l’economIe, du commerce, de l’IndustrIe et du tourIsme

Francis Mikoungui KoumbasocIÉtÉ mIk servIce +

Olivier Minko M’ObameAIc tAx & legAl

Yannick MokandamInIstère de l’economIe, du commerce, de l’IndustrIe et du tourIsme

Jean Hilaire Moussavoufumu technologIe

Juris MoutsingaAIc tAx & legAl

Octave Nang ZenglexvIgIlIs conseIl

Matondo Nda NgyeArchI pro InternAtIonAl

Regis Armand NdongArchI pro InternAtIonAl

Clotaire N’dongmInIstère de l’economIe, du commerce, de l’IndustrIe et du tourIsme

Thierry NgomoArchI pro InternAtIonAl

Bastide NgongaAgence de rÉgulAtIon des mArchÉs puBlIcs

Lubin NtoutoumecABInet scp ntoutoume et mezher

Camille Ondo ObameArchI pro InternAtIonAl

Marie-Jose Ongo MendouBusIness consultIng

Rodrigue OvounzaconservAtIon foncIère gABon

Greg PoncyAIc tAx & legAl

Christophe Adrien RelongouéprIceWAterhousecoopers tAx & legAl sA

Laetitia YuinangolAm InternAtIonAl

Jean Marc Zogho MbeleArchI pro InternAtIonAl

GAMBIA, THE

Aki J. AllengAmBIA electrIcAl co. ltd.

Victoria Jamina AndrewsfArAge AndreWs lAW prActIce

Musa BadjiemInIstrY of lAnd, regIonAl government & relIgIous AffAIrs

Malick BahnAtIonAl envIronment AgencY

Salifu BahpuBlIc utIlItIes regulAtorY AuthorItY

Janko Bassdt AssocIAtes, Independent correspondence fIrm of deloItte touche tohmAtsu lImIted

Abdul Aziz BensoudaAmIe BensoudA & co.

Abubakar BensoudaBlue oceAn propertIes

Lamin B.S. CamaradAndImAYo lAW chAmBers

Abdallah CeesaysIlverlIne - cleArIng & forWArdIng

Kebba CeesaymInIstrY of lAnd, regIonAl government & relIgIous AffAIrs

Seedy K. CeesaygAmBIA ports AuthorItY

Alhagie ContehdABAnI electrIcAl enterprIse

Lamin L. DarboeBAsAngsAng chAmBers

Marieme DioptAf constructIon gAmBIA ltd.

Modou Dramehtemple legAl prActItIoners

Fisayo D. EluyeratAf constructIon gAmBIA ltd.

Almami Fanding Taal

Dzidzedze FiadjoepWc

Jabou GayenAtIonAl roAds AuthorItY

Yassin GillennAtIonAl roAds AuthorItY

Sarane HydaramAhfous engIneerIng consultAnts

Momodou JallowAmIe BensoudA & co.

Yankuba JallowmAersk gAmBIA

Manlafie JarjuBAnJul mAgIstrAte court

Lamin S. JattaAccord AssocIAtes

Mariama JobartehmInIstrY of lAnd, regIonAl government & relIgIous AffAIrs

Alasan JobecompAnIes regIstrY

Kebba JobedABAnI electrIcAl enterprIse

Khadim JoofAmIe BensoudA & co.

Sulayman M. Joofs.m. Joof AgencY

Basiru Kareemdt AssocIAtes, Independent correspondence fIrm of deloItte touche tohmAtsu lImIted


Lamin KeitamsItA enterprIse

Abdoullah KonatehmAhfous engIneerIng consultAnts

George KwatiapWc

Modou Lamin A S JammehmInIstrY of lAnd, regIonAl government & relIgIous AffAIrs

Patricia LeersA-lAW InternAtIonAl lAW fIrm

Edrisa M. SissohomAnsAJAng solIcItors

Naffi MacdouallgAmBIA ports AuthorItY

Tijan MannehnAtIonAl WAter And electrIcItY compAnY ltd.

Yahya MannehgAmBIA revenue AuthorItY (grA)

Abdoulie Mbye CharlesgenerAl engIneerIng electrIcAl

Mariatou J. NewlandsAmIe BensoudA & co.

Ya Bajen NiietAf constructIon gAmBIA ltd.

Anna NjieAmIe BensoudA & co.

Mustapha NjietAf constructIon gAmBIA ltd.

Papa Yusupha NjieunIQue group

Halifa NyangBollorÉ trAnsport & logIstIcs

Dake OdzangbatehpWc

Clement OkeypWc

Khimji V. PindoriasWAmI IndIA InternAtIonAl ltd.

Augustus Prom Jr.Augustus prom AudIt tAx AdvIsroY

Aji Penda B. Sankarehdt AssocIAtes, Independent correspondence fIrm of deloItte touche tohmAtsu lImIted

Bakary SannehdepArtment of phYsIcAl plAnnIng And housIng

Saffie SeckacentrAl BAnk of the gAmBIA

Awa SenghoreBAJAm enterprIse lImIted

Marie SenghoreBAJAm enterprIse lImIted

Momodou SenghorenAtIonAl roAds AuthorItY

Yassin Senghoresenghore lAW prActIce

Famara SinghatehA-lAW InternAtIonAl lAW fIrm

Edrisa SissohomAnsAJAng chAmBers

Ousainou SossehtAf constructIon gAmBIA ltd.

Salieu Taaltemple legAl prActItIoners

Kimbeng T. TahAttorneY generAl’s chAmBers & mInIstrY of JustIce of the gAmBIA

Abdoulie TambedougAmBIA puBlIc procurement AuthorItY

GEORGIA

tegetA motors

David AbuladzeunIon of ArchItects of georgIA

Solomon BagashvilinodIA, urumAshvIlI & pArtners

Nino BakhianAtIonAl AgencY of puBlIc regIstrY

Lasha BeraiarustAvI metAllurgIcAl plAnt

Nata BeraiaAllIAnce group holdIng

Tatia BerekashvilimInIstrY of economY And sustAInABle development

Nino BerianidzemInIstrY of economY And sustAInABle development

Revaz BeridzemcgIll

Sophiko BerishviliJsc tBc BAnk

Sandro BibilashviliBgI legAl

Temur Bolotashvili

Ketevan BuadzeBsh

Lado ChabashvilipWc georgIA

Ana ChaniastAte procurement AgencY of georgIA

George ChukhuastAte procurement AgencY of georgIA

Ekaterine DanelianodIA, urumAshvIlI & pArtners

Kakha DemetrashvilistAte procurement AgencY of georgIA

Rusudan DochviritelAsI

Teymuraz GamrekelashvilitelAsI

Niko GigolashvilinAtIonAl center for teAcher professIonAl development

Lasha GogiberidzeBgI legAl

Lali GogoberidzereformAtIcs

Alexander GomiashviliJsc credIt Info georgIA

Tamar GordeladzestAte procurement AgencY of georgIA

Dimitri GulisashvilistAte procurement AgencY of georgIA

Nana GurgenidzelegAl pArtners AssocIAted (lpA) llc

Vano ImnaishvilimcgIll

Nato JgharkavapWc georgIA

Giorgi JoliaBgI legAl

George JugeliInvestors councIl

Grigol KakauridzemInIstrY of economY And sustAInABle development

David KakhianimontAge georgIA

Mari KhardzianinAtIonAl AgencY of puBlIc regIstrY

Ani KhojelaniBgI legAl

Sergi KobakhidzepWc georgIA

Nino KotishadzelegAl pArtners AssocIAted (lpA) llc

Aieti KukavaAllIAnce group holdIng

Teona KupreishviliunIversAl legAl servIce group llc

Nino KvinikadzenodIA, urumAshvIlI & pArtners

Ella Lekishvilif-chAIn

Irakli LekishvilitoYotA cAucAsus llc

Tea LoladzemInIstrY of economY And sustAInABle development

Mirab-Dmitry Lomadze

Amiran MakaradzeBegIAshvIlI & co. lImIted lAW offIces

Jaba MamulashviliBegIAshvIlI & co. lImIted lAW offIces

Tamar MatiashvilipWc georgIA

Elene MebonialegAl pArtners AssocIAted (lpA) llc

Giorgi MikautadzetBIlIsI cItY court

Tamar MorchiladzeBgI legAl

Sophie NatroshviliBgI legAl

Lasha NodianodIA, urumAshvIlI & pArtners

Tamta NutsubidzeBegIAshvIlI & co. lImIted lAW offIces

David OkroshidzeInternAtIonAl notArY of georgIA

Tamta OtiashvilimInIstrY of economY And sustAInABle development

George ParesishviligeorgIAn centrAl securItIes deposItorY

Levan RazmadzestAte procurement AgencY of georgIA

Tsisnami SabadzemInIstrY of economY And sustAInABle development

Nathia SakhokianAtIonAl BureAu of enforcement

Nino SamkharauligeorgIAn stock exchAnge

Manzoor ShahgloBAlInk logIstIcs group

Nikoloz ShekiladzeBsh

Irina SiguageorgIA revenue servIce

Tea SonishvilimInIstrY of economY And sustAInABle development

Giorgi TavartkiladzedeloItte

Aleksandre TevdoradzeroAd depArtment of georgIA

Tamara TevdoradzeBgI legAl

Maka ToduanodIA, urumAshvIlI & pArtners

Teona ToduaAllIAnce group holdIng

Lika TopuriaBgI legAl

Vakhtang TsintsadzemInIstrY of economY And sustAInABle development

Tamar TvildianitoYotA cAucAsus llc

Kote UklebaelectrIcAl servIce group

Samson UridiageorgIA revenue servIce

Ana UtsunashvilinAtIonAl BureAu of enforcement

Zviad VashakidzetelAsI

GERMANY

vAttenfAll deutschlAnd

Tobias BauerfeindAshurst llp

Francis Bellenreed smIth llp

Henning BergerWhIte & cAse llp

Philipp Johannes Bergmannreed smIth llp

Jennifer Bierlygsk stockmAnn

Janis Blockcms hAsche sIgle

Kai BodenstedtdlA pIper uk llp

Peter Braundentons

Thomas BüssowpWc germAnY

Christiane ConradsprIceWAterhousecoopers legAl AktIengesellschAft recht sAnWAltsgesellschAft

Helge DammannprIceWAterhousecoopers legAl AktIengesellschAft recht sAnWAltsgesellschAft

Sercan Özer DemiralkIrklAnd & ellIs llp

Duc Anh DoArvIgor trAdIng & co. gmBh

Johann-Friedrich FleischkAnzleI fleIsch

Volker Germann Ashurts llp

Thomas Gierathreed smIth llp

Markus J. Goetzmannllr rechtsAnWÄlte

Jane Grinblatreed smIth llp

Nils GrunickedlA pIper uk llp

Andrea Grussmerget + pArtner

Marc Alexander Hägeroppenhoff & pArtner

Robin HalbowpWc germAnY

Sebastian HarderprIceWAterhousecoopers legAl AktIengesellschAft recht sAnWAltsgesellschAft

Tina HoffmannmAYer BroWn llp

Götz-Sebastian Hökdr. hÖk stIeglmeIer & kollegen

Elke Holthausen-Duxmock pArtnerschAft von rechtsAnWÄlten mBB

Ralph HummelAvocAdo rechtsAnWÄlte

Markus JakobyJAkoBY rechtsAnWÄlte

Johann KleinBeeh & hAppIch gmBh - memBer of russell Bedford InternAtIonAl

Alexander Kollmorgenk&l gAtes llp

Jörg KraffelWhIte & cAse llp

Iris Krusereed smIth llp

Ernst-Otto Kuchenbrandtdeutsche BundesBAnk

Baerbel KuhlmanneY

Andreas LangemAYer BroWn llp

Johannes LappekIrklAnd & ellIs llp

Peter LimmernotAre dr. lImmer & dr. frIederIch

René Lochmannreed smIth llp


Detmar LoffAshurst llp

Sacha LürkenkIrklAnd & ellIs llp

Nora MatthaeiAvocAdo rechtsAnWÄlte

Werner MeiersImmons & sImmons llp

Sabine MichaelsenschufA holdIng Ag

Jonas MoghibprIceWAterhousecoopers legAl AktIengesellschAft recht sAnWAltsgesellschAft

Rositsa NachevakIrklAnd & ellIs llp

Wolfgang NardikIrklAnd & ellIs llp

Jenny NeuhäuserfederAl stAtIstIcAl offIce - stAtIstIsches BundesAmt

Dirk Ottodenk rechtsAnWAelte

Lars PetersenWhIte & cAse llp

John PiotrowskiJAkoBY rechtsAnWÄlte

Moritz PottekprIceWAterhousecoopers legAl AktIengesellschAft recht sAnWAltsgesellschAft

Anselm Reinertshoferreed smIth llp

Sebastian ReinschJAnke & reInsch


Viktoria Ritterreed smIth llp

Martina RotheAshurst llp

Brigitte SalingfederAl stAtIstIcAl offIce - stAtIstIsches BundesAmt

Christian Scherer-Leydeckercms hAsche sIgle

Klaus SchmidtpWc germAnY

Justus Schmidt-OttrAue llp

Volker Schwarzheussen recht sAnWAltsgesellschAft mBh

Mike Silindhl czech repuBlIc

Kai Sebastian StaakprIceWAterhousecoopers legAl AktIengesellschAft recht sAnWAltsgesellschAft

Kolja StehlsheArmAn & sterlIng llp

Christian Stempflereed smIth llp

Karl-Thomas Stoppmock pArtnerschAft von rechtsAnWÄlten mBB

Jürgen StrengmAYer BroWn llp

Matthias Sundermeiertu BerlIn fAchgeBIet BAuWIrtschAft

Tobias TaetznerpWc germAnY

Theresa ViegenerAvocAdo rechtsAnWÄlte

Urte von RaczeckschufA holdIng Ag

Christopher WagnerprIceWAterhousecoopers legAl AktIengesellschAft recht sAnWAltsgesellschAft

Carla Anna Barbara WeinhardtWhIte & cAse llp

Marco WilhelmmAYer BroWn llp

Norbert WimmerWhIte & cAse llp

Arndt Winkelmanndr. hÖk stIeglmeIer & kollegen

Thomas Winklerdomus Ag - memBer of russell Bedford InternAtIonAl

Uwe WittprIceWAterhousecoopers legAl AktIengesellschAft recht sAnWAltsgesellschAft

Clara YeoAshurst llp

GHANA

Barnabas AbisaAB lexmAll & AssocIAtes

George Kingsley Acquah

Innocent Senyo Kwasi Acquahschool of BusIness, unIversItY of cApe coAst

Lily AcquayeJld & mB legAl consultAncY

Prince AcquayeensAfrIcA

Mark AddaemelmAc electrIcAls

Larry AdjeteylAW trust compAnY

Stella Adu-DonkorgYAndoh AsmAh & co.

Nana Osei AdutwumsAm okudzeto & AssocIAtes

Sena AgbekohAB & dAvId

Irene Agyenim-BoatengAB & dAvId

George AhiaforxdsdAtA ghAnA ltd.

Julius Aikins-HawksonghAnA InstItute of mAnAgement & puBlIc AdmInIstrAtIon

Kweku AinusonAB lexmAll & AssocIAtes

Florence Akomah BarnessAm okudzeto & AssocIAtes

Cecilia AkyeampongphYsIcAl plAnnIng depArtment

Jonathan AmableBentsI-enchIll, letsA & AnkomAh, memBer of lex mundI

Macauley AmankwaconsultAnt

Melisa AmarteifiosAm okudzeto & AssocIAtes

Ishmael Amuzu-QuaidoopWc ghAnA

Kennedy Paschal AnabalAWfIelds consultIng

Wilfred Kwabena Anim-OdamenAtIonAl development plAnnIng commIssIon

Patrick AnsahconsultAnt

Cynthia ApeaduJld & mB legAl consultAncY

Eric Victor AppiahghAnA puBlIc procurement AuthorItY

Sylvester AppiahensAfrIcA

Naa Ashongthe lAW offIces of AYIne And fellI

Fred Asiamah-KorantengBAnk of ghAnA

Kofi AsmahgYAndoh AsmAh & co.

Nana Akwasi AwuahpArkWood & mossAne

Marilyn BadgerAB lexmAll & AssocIAtes

Isaac BeningxdsdAtA ghAnA ltd.

Thomas BlanksonxdsdAtA ghAnA ltd.

Philip Ebow Bondzie-SimpsonghAnA InstItute of mAnAgement & puBlIc AdmInIstrAtIon

Rachel DagaduensAfrIcA

Kwasi Danso AmoahkImAthI & pArtners

Diana Asonaba DapaahsAm okudzeto & AssocIAtes

Ras Afful DavisclImAte shIppIng & trAdIng

Godfrey Ewool

Christina Furlerfurler ArchItects ltd.

Aaron Gyaban MensahlAW trust compAnY

Edward GyanconsolIdAted shIppIng AgencIes lImIted

Abeku Gyan-QuansahpWc ghAnA

Roland HorsooBouYgues constructIon

Matilda Idun-DonkorreIndorf chAmBers

Emmanuel Kotei SenaerIte-tech engIneerIng servIces

Amenu KuenyehiakImAthI & pArtners

Susan-Barbara KumapleyBentsI-enchIll, letsA & AnkomAh, memBer of lex mundI

Isaac KunkoAB lexmAll & AssocIAtes

Joseph KurukghAnA puBlIc procurement AuthorItY

Mary KwartengpWc ghAnA

George KwatiapWc ghAnA

Yaw KyereAB lexmAll & AssocIAtes

Prince LampteyghAnA puBlIc procurement AuthorItY

Eric Nii Yarboi MensahsAm okudzeto & AssocIAtes

Gaspar Lyle Nii-Aponsahlex premIer AssocIAtes

Yaw Nsiahpro-kYo servIces ltd.

Elikem Nutifafa KuenyehiaensAfrIcA

Kwadwo ObengelectrIcItY compAnY of ghAnA

Wordsworth Odame LarbiconsultAnt

Joyce OdoiensAfrIcA

Reginald OdoikImAthI & pArtners

Faustina OkuadjoghAnA puBlIc procurement AuthorItY

Sam OkudzetosAm okudzeto & AssocIAtes

Prince OkyereBAker tIllY AndAh + AndAh chArtered AccountAnts

Patience PuoridemephYsIcAl plAnnIng depArtment

Cynthia Jumu QuarcoocQ legAl & consultIng

Benjamin Armah QuayemInIstrY of lAnd And nAturAl resources

Jacob SaahsAAh & co.

Theophilus TawiahnoBIsfIelds BArrIsters & solIcItors

Sesi TetteylAW trust compAnY

Ebenezer Teye AgawuconsolIdAted shIppIng AgencIes lImIted

Gertrude TorkornooJudIcIAl servIce of ghAnA

Thecla WrickettsBentsI-enchIll, letsA & AnkomAh, memBer of lex mundI

GREECE

court of fIrst InstAnce

eYdAp sA

Georgiou Alexandroszepos & YAnnopoulos lAW fIrm, memBer of lex mundI

Manolis AmariotakishellenIc electrIcItY dIstrIButIon netWork operAtor sA

Elli Ampatzic. pApAcostopoulos & AssocIAtes

Sophia AmpoulidoudrAkopoulos lAW fIrm

Artemis Anagnostopoulouzepos & YAnnopoulos lAW fIrm, memBer of lex mundI

Evangelos Angelopoulose. Angelopoulos lAW offIce

Vasileios ArvanitisdrAkopoulos lAW fIrm

Eve AthanasekouhellenIc notArY AssocIAtIon

Amalia BallapotAmItIs-vekrIs

Theofani BatsilakremAlIs lAW fIrm, memBer of Ius lABorIs

Elli BeretielIAs pArAskevAs AttorneYs 1933

George BersispotAmItIs-vekrIs

Dimitris BimpasgenerAl secretArIAt of government

Palmyra ChantzarapotAmItIs-vekrIs

Ira CharisiadouchArIsIAdou lAW offIce

Panagiotis Charlaftis

Viktoria ChatzaraIkrp rokAs & pArtners

Alkistis ChristofilouIkrp rokAs & pArtners

Sotiris ConstantinougrAnt thornton llp

George DellisdellIs & pArtners

Nikolaos DemirogloutAxexperts

Eleni DikonimakiteIresIAs sA - BAnk InformAtIon sYstems

Spyros Dimitriouc. pApAcostopoulos & AssocIAtes

Anastasia DritsakYrIAkIdes georgopoulos lAW fIrm

Nikolaos DrososhellenIc electrIcItY dIstrIButIon netWork operAtor sA

Christina FaitakiskArAtzAs & pArtners

George Fountasreed smIth llp

George FrangistasgefrA

Dimitra GeorgarakitAxexperts

Gerasimos GeorgopoulosgenIko emBorIko mItroo - gΕΜI

Dimitrios GiakoulasIme gsevee

Antonis Giannakodimoszepos & YAnnopoulos lAW fIrm, memBer of lex mundI

Ilias GiannatsiskArAtzAs & pArtners


Aikaterini GrivakipWc greece

Dimitris V. HatzihristidiselectrIcAl engIneer

Efthymios KallitsisengIneer

Stavros KarageorgioukArAgeorgIou & AssocIAtes

Charalampos G. KarampeliskYrIAkIdes georgopoulos lAW fIrm

Catherine KaratzaskArAtzAs & pArtners

Dionysios KazaglissArAntItIs lAW fIrm

Anna KazantzidouvAInAnIdIs economou & AssocIAtes lAW fIrm

Georgia KonstantinidoudrAkopoulos lAW fIrm

Floumis Konstantinoskf electrIcAl

Elena KontogeorgounotArY

Eirini Kontrafouri

Dimitrios KotsionismIchAel kYprIAnou & co. llc

Aggeliki KounaditAxexperts

Dimitris KourkoumeliskourkoumelIs & pArtners

Alexia KourtihellenIc electrIcItY dIstrIButIon netWork operAtor sA

Vasiliki (Cecilia) KousourikYrIAkIdes georgopoulos lAW fIrm

Dimitrios KremaliskremAlIs lAW fIrm, memBer of Ius lABorIs

Panos LolonishellenIc cAdAstre And mAppIng AgencY

Artemis MalliaropoulouAllen & overY llp

Marina Mantzana-Peteinelli

Emmanuel Mastromanoliszepos & YAnnopoulos lAW fIrm, memBer of lex mundI

Alexandros N. MetaxassArAntItIs lAW fIrm

Afroditi MilidoukArAtzAs & pArtners

Athena MoraitistrAtos - morAItI - stAmelos lAW offIces

Maria Elisavet MyratkArAtzAs & pArtners

Konstantinos NanopoulostAxexperts

Anthony NarliscAlBerson sA

Eleonora Nikolaouc. pApAcostopoulos & AssocIAtes

Athina Pallizepos & YAnnopoulos lAW fIrm, memBer of lex mundI

George Panagopoulosreed smIth llp

Konstantina Panagopoulou PerezpotAmItIs-vekrIs

Loukas PanetsoskYrIAkIdes georgopoulos lAW fIrm

Elena Papachristouzepos & YAnnopoulos lAW fIrm, memBer of lex mundI

Agapitos PapadamantiousArAkInos lAW

Konstantinos PapadiamantispotAmItIs-vekrIs

Aliki Papadopoulouc. pApAcostopoulos & AssocIAtes

Stavros PapantonisActIon AudItIng sA - memBer of russell Bedford InternAtIonAl

Martha PapasotiriouunItYfour

Dimitris E. ParaskevaselIAs pArAskevAs AttorneYs 1933

Christos ParaskevopouloskArAtzAs & pArtners

Vistoria Petsalac. pApAcostopoulos & AssocIAtes

Nikos PimblispApAdImItrIou - pImBlIs & pArtners

Katerina PolitikYrIAkIdes georgopoulos lAW fIrm

George PolychronakisIncofruIt-hellAs

Stathis PotamitispotAmItIs-vekrIs

Vicky PsaltakisArAntItIs lAW fIrm

Mary PsyllapWc greece

Paraskevi ResIkrp rokAs & pArtners

Nadia SakellarioudellIs & pArtners

Eleni Sakkakpmg

Vassiliki SalakakArAtzAs & pArtners

Ioannis SarakinossArAkInos lAW

Nikolaos SiakantarisunItYfour

Georgia Stamateloukpmg

Alexia StratoukremAlIs lAW fIrm, memBer of Ius lABorIs

Georgios ThanopoulosIme gsevee

Stavros TheodoropouloskArAtzAs & pArtners

Athanasios Thoedorou

Angeliki Triantopouloukpmg

John TripidakisJohn trIpIdAkIs & AssocIAtes lAW fIrm

Efthymia TsaplarikremAlIs lAW fIrm, memBer of Ius lABorIs

Antonios TsavdaridisIkrp rokAs & pArtners

Panagiota D. TsitsanotArY pAnAgIotA tsItsA

Alexia TzounipotAmItIs-vekrIs

Stefanos Vasileios MitropouloskArAgeorgIou & AssocIAtes

Georgia VathikArAtzAs & pArtners

Leonidas VatikiotisIme gsevee

Giorgos Vavatsioulaszepos & YAnnopoulos lAW fIrm, memBer of lex mundI

Konstantinos VlachakisnotArY

Ioannis N. VrachasotakiskYrIAkIdes georgopoulos lAW fIrm

Sofia XanthouleaJohn trIpIdAkIs & AssocIAtes lAW fIrm

Fredy YatracoupWc greece

Stergios ZygouraskoutAlIdIs lAW fIrm

GRENADA

grenAdA electrIcItY servIces ltd.

Isha AbrahamphYsIcAl plAnnIng unIt

W.R. AgostiniW.r. AgostInI & co.

Shornel AlbertgrenAdA emploYers’ federAtIon

Raymond AnthonyrAYmond AnthonY & co.

James BristolhenrY, henrY & BrIstol

Selisha GilchristsAmuel phIllIp & AssocIAtes

Cyrus GriffithlABour depArtment

Annette HenrymInIstrY of legAl AffAIrs

Keith Hostenhosten’s (electrIcAl servIces) ltd.

Ernie JamesmInIstrY of economIc development, plAnnIng, trAde, cooperAtIves And InternAtIonAl BusIness

Jodie-Anne JohnsoncorporAte AffAIrs And IntellectuAl propertY offIce

Gaius Archelaus JosephgrAnt Joseph & co., memBer of lex mundI

Andre LewisgrenAdA trAde unIon councIl

Sharon PennygrenAdA IndustrIAl development corporAtIon

Fabian PurcellphYsIcAl plAnnIng unIt

Karen SamuelsAmuel phIllIp & AssocIAtes

Valentino SawneytrAdshIp InternAtIonAl

David R. SinclairsInclAIr enterprIses lImIted

Isabelle SlingerInstItute of chArtered AccountAnts of the eAstern cArIBBeAn

Michael StephenInlAnd revenue depArtment

Shireen WilkinsonWIlkInson, WIlkInson & WIlkInson

GUATEMALA

empresA elÉctrIcA de guAtemAlA sA

lexIncorp

Leonel Alarcongrupo sAntA fe

Erwin Ronaldo Alvarez UrbinaInstAelectrA xpress

Pedro AragónArAgÓn & ArAgÓn

Jorge Luis Arenales de la RocaArIAs lAW

Hugo Arévalo Perezpkf ArÉvAlo perez, IrAldA Y AsocIAdos ltd.

Elías Arriaza SáenzconsortIum - rAcsA

Cindy ArrivillagaArIAs guAtemAlA servIcIos JurídIcos sA

Ana Gabriel Avila AlegríaArIAs guAtemAlA servIcIos JurídIcos sA

José Ricardo Barrientos QuezadaIcefI

Jorge Rolando BarriosBmt lAW

Elmer Erasmo Beltetón MoralesregIstro generAl de lA propIedAd de guAtemAlA (rgp)

Maria del Pilar BonillasIgnAture regIonAl lAW fIrm

Edgar BranBAnco promerIcA

Rafael BrizmAYorA & mAYorA sc

Génesis BurgoscArrIllo & AsocIAdos

Emanuel CallejascArrIllo & AsocIAdos

Natalia Callejas AquinoAguIlAr cAstIllo love

Rodrigo Callejas AquinocArrIllo & AsocIAdos

Jose Francisco Asensio CameyBAnco promerIcA

Mariana CastellanossuperIntendencIA de AdmInIstrAcIÓn trIButArIA

Melanie CastilloeY

Juan Carlos Castillo ChacónAguIlAr cAstIllo love

María Gabriel Cervantes SierraArIAs guAtemAlA servIcIos JurídIcos sA

Edgar CumessuperIntendencIA de AdmInIstrAcIÓn trIButArIA

Juan Luis De la RocaregIstro mercAntIl

Gerardo Alberto de LeónfedecocAguA

Rolando De Paz BarrientostrAnsunIon guAtemAlA sA

Juan Pedro FallaruIz skInner-klee & ruIz

Claudia Lavinia FigueroaregIstro generAl de lA propIedAd de guAtemAlA (rgp)

Marielos FigueroagArcíA & Bodán

Eduardo FontsYmmetrIc

Jose Javier GalvezgArcíA & Bodán

Betsy Amalia Garcia RivassuperIntendencIA de BAncos

Ingrid GarzaropAlAcIos & AsocIAdos

Omar GonzalezArQuItecturA Y dIseno

Juan Pablo Gramajo CastromAYorA & mAYorA sc

Paola HaaseQIl+4 ABogAdos sA

Stefan HaeusslerpAlAcIos & AsocIAdos

Carlos Guillermo HerreraregIstro generAl de lA propIedAd de guAtemAlA (rgp)

Siomara Arevalo Iralda de Gutierrezpkf ArÉvAlo perez, IrAldA Y AsocIAdos ltd.

Eva Maria LimamunIcIpAlIdAd de guAtemAlA

Ruy LlarenacomerIcAl AmerIcAnA de construccIones (conAme)

Juan Andrés MarroquíncArrIllo & AsocIAdos

César Enrique Marroquín FernándezsuperIntendencIA de BAncos

Marco Antonio Martinezcps logIstIcs

Luis Pedro MartínezQIl+4 ABogAdos sA

Abelardo Medina BermejomInIstrY of economY

Magbis Mardoqueo Méndez LópezregIstro generAl de lA propIedAd de guAtemAlA (rgp)

Jorge MeoñoInproAlegAl

Leonel MolinasuperIntendencIA de AdmInIstrAcIÓn trIButArIA

Jorge Luis Molina del CidArIAs lAW

Suzel ObiolsmAYorA & mAYorA sc

Carlos OrtegamAYorA & mAYorA sc

Jorge A. OsoymunIcIpAlIdAd de guAtemAlA


Warner OvallesuperIntendencIA de AdmInIstrAcIÓn trIButArIA

Jose OvandopWc guAtemAlA

Roberto OzaetapWc guAtemAlA

Marco Antonio PalaciospAlAcIos & AsocIAdos

Erick PalomoregIstro generAl de lA propIedAd de guAtemAlA (rgp)

Claudia PereiramAYorA & mAYorA sc

Mélida PinedacArrIllo & AsocIAdos

Manuel RamírezeY

Diego Ramírez Bathengrupo Icc

Juan Miguel ReyespAlAcIos & AsocIAdos

Cristina RodríguezconsortIum - rAcsA

Alfredo Rodríguez MahuadconsortIum - rAcsA

Luis Alfonso RuanocgW

Glendy SalgueropWc guAtemAlA

Brenda SamayoadíAz-durán & AsocIAdos centrAl lAW

Aman SanchezpronAcom

Alejandro SolaresQIl+4 ABogAdos sA

Claudia SolaresregIstro de gArAntIAs moBIlIArIAs

Ximena TerceroArIAs guAtemAlA servIcIos JurídIcos sA

Arelis Yariza Torres de AlfarosuperIntendencIA de BAncos

Augusto ValenzuelaAsocIAcIÓn IBeroAmerIcAnA de derecho del trABAJo Y de lA segurIdAd socIAl - guIllermo cABAnellAs

María Fernanda Valenzuela ChapetónvAlenzuelA herrerA & AsocIAdos

Rodrigo ValladaresregIstro mercAntIl

Elmer VargaseY

Erick Armando Vargas SierrasuperIntendencIA de BAncos

Ivar Vegarv InstAlAcIones

Rudy Villatoro MolinaAguIlAr cAstIllo love

Marlon VirulaeY

GUINEA

electrIcItÉ de guInÉe

Diabaté AbassmInIstère des trAvAux puBlIcs

Toure Aïssata Aribotport Autonome de conAkrY

Pierre Kodjo AvodesYllA & pArtners

Camara Aly BadaraAvocAt

Ayelama BahnotAIre AYelAmA BAh

Oumar Rafiou Bahport Autonome de conAkrY

Aminata Bah TallnImBA conseIl sArl

Amadou Baîdy Tall

Mohamed Aly BaldépWc guIneA

Kourouma BangalymInIstère des trAvAux puBlIcs

Mody Sory BarrydIrectIon nAtIonAle des Impôts

Ismaila CamaramAersk logIstIcs sA

Issa CamaradIrectIon nAtIonAle des Impôts

Lancine CamaracA & ko consultIng

Francis Charles HabacABInet BABAdY et frAncIs scpA

Eric Benjamin ColletopAz multI-IndustrIes sArl

Antoine Damas SagnocABInet d’AvocAt mAÎtre AntoIne dAmAs sAgno

Siné DiakiteInstItut superIeur d’ArchItecture et d’urBAnIsme

Zakaria Diakité

Ahmadou DiallochAmBre des notAIres

Amadou DiallosocIÉtÉ cIvIle professIonnelle - BArrY et dIAllo

Boubacar Kinsy Dialloport Autonome de conAkrY

Mamadou Aliou Diallogroupe mAd

Thierno Diafar DiallocABInet koûmY

Youssouf DiallochAmBre des notAIres

Kaibaye DiattaBIcIguI

Boubacar DiopsecrÉtArIAt du dIAlogue permAnent puBlIc-prIvÉ

Aly DjiguineguIter sA

Barry Mamadou DjoudjaAIchfeet

Kabine DoumbouyamInIstère de lA constructIon, de l’urBAnIsme et hABItAt

Hamidou D. DraméguIlex AvocAts

Barry El Souleymaneets. thIerno et freres

Barry Fatoumata YayenImBA conseIl sArl

Alseny FofanaregIstre du commerce et du credIt moBIlIer rccm

Naby Moussa FofanaBAnQue centrAle de guInÉe (Bcrg)

Soukeina FofanaBAnQue centrAle de guInÉe (Bcrg)

Guy Laurent FondjoAfrIlAnd fIrst BAnk

Joachim GbilimouAvocAt

Ansoumane KabaguIter sA

Moriba KabaBollorÉ logIstIcs

Saran Madigbè KabasYllA & pArtners

Fara Anselme KamanoAdmInIstrAtIon des grAnds proJets et des mArchÉs puBlIcs

Diawara KaramokobaApIp guInÉe - Agence de promotIon des InvestIssements prIvÉs

Aribot KarimdIrectIon nAtIonAle des Impôts

Namory KeitadIrectIon nAtIonAle des Impôts

Mariama Ciré Keita Diallo

Houssein Kolda

Sekou KoundianocABInet de me sekou koundIAno

Maténin KouroumaApIp guInÉe - Agence de promotIon des InvestIssements prIvÉs

Nounké KouroumaAdmInIstrAtIon des grAnds proJets et des mArchÉs puBlIcs

Paul Yomba KouroumacABInet pAul YomBA kouroumA

Boua KouyatésecrÉtArIAt du dIAlogue permAnent puBlIc-prIvÉ

Gbamon KpoulomoutrIBunAl de premIère InstAnce de mAfAnco

Mohamed LahloupWc guIneA

Pierre LamahcommIssIon nAtIonAle ohAdA de guInÉe

Jean Alfred MathosnotAIre mAthos JeAn Alfred

Mounir Mohamed

Kaba MoribacABInet d’AvocAt kABA morIBA

Stéphane Ntsogo Pana

Raffi RajacABInet koûmY

Lydia RasoanirinaJohn W. ffooks & co.

Dramé Rougui

Mamadou Saliou BaldémInIstère de lA constructIon, de l’urBAnIsme et hABItAt

David SandounoBureAu des trAvAux topogrAphIQues

Soumaila SavanetopAz multI-IndustrIes sArl

Youssouf SoumahorokBs guInee

Moussa SY Savaneetude notArIAle moussA

Mohamed Sidiki SyllasYllA & pArtners

Momoya SyllaguIlex AvocAts

Paul TchagnapWc guIneA

Mohamed Lamine TouréBAnQue centrAle de guInÉe (Bcrg)

Mariama Cire TraoreeY

Yakpanan Joseph TraoreBIcIguI

Sow YayatopAz multI-IndustrIes sArl

GUINEA-BISSAU

BceAo

credItInfo volo

José Alves TémInIstÉrIo dA JustIÇA

Duarte Amaral da Cruzmc&A - socIedAde de AdvogAdos rl

Luís Antunesluftec – tÉcnIcAs elÉctrIcAs ldA.

Issufo BaldéelectrIcIdAde e AguAs dA guIne-BIssAu

Tiago BastosAIcep portugAl gloBAl

Malam CassamaprIvAte sector rehABIlItAtIon And Agro-IndustrIAl development proJect

Januario Pedro CorreiaBAnco dA áfrIcA occIdentAl

Adelaida Mesa D’AlmeidaJurIscontA srl

Aminata DjalomAdJens sArl

Mamadjam DjalómAdJens sArl

Lia Flores da SilvamIrAndA & AssocIAdos

Monica IndamyBIssAu fIrst InstAnce court, commercIAl dIvIsIon

Suzette Maria Lopes da Costa GraçaconservAtÓrIA do regIsto predIAl, comercIAl e AutomÓvel

Gregorio MalutrAnsmAr servIces ldA

Miguel MangoAudI - contA ldA

Duarte Marques da Cruzmc&A - socIedAde de AdvogAdos rl

Vítor Marques da Cruzmc&A - socIedAde de AdvogAdos rl

Marciano MendeseQuItAs-AdvocAcIA & consultorIA JurIdIcA

Ismael Mendes de MedinagB legAl - mIrAndA AllIAnce

Ruth Monteirotsk legAl AdvogAdos e JurIsconsultos

Halen Armando NapocoeQuItAs-AdvocAcIA & consultorIA JurIdIcA

Rosário PaixãomIrAndA & AssocIAdos

Ana Pinelas PintomIrAndA & AssocIAdos

Carlos Pinto PereirapInto pereIrA & AssocIAdos

Fernando Resina da SilvavdA - vIeIrA de AlmeIdA & AssocIAdos

Jorge SousacAmArA de comercIo IndustrIA portugAl guInÉ BIssAu (ccIpgB)

Fernando TavarestrAnsmAr servIces ldA

Fernando Teixeiraordem nAcIonAl dos ArQuItectos

Gabriel Umabanotsk legAl AdvogAdos e JurIsconsultos


GUYANA

dIgIcom

Wiston BecklescorreIA & correIA ltd.

Mark BendermInIstrY of fInAnce

Desmond CorreiacorreIA & correIA ltd.

Lucia Desir-Johnd & J shIppIng servIces

Kathleen DummettmInIstrY of fInAnce

Rocky HanomanpollonAIs, BlAnc, de lA BAstIde & JAcelon

Nigel Hinds

Renford HomerguYAnA poWer & lIght Inc.

Melinda JankiInternAtIonAl legAl consultAnt & AttorneY-At-lAW

Kalam Azad Juman-YassinguYAnA olYmpIc AssocIAtIon

Kashir A. KhankhAns chAmBers

Rhonda La FargueguYAnA poWer & lIght Inc.


Rakesh LatchanarAm & mcrAe chArtered AccountAnts

Eleanor Luckhooluckhoo & luckhoo

Harry Noel Narinepkf InternAtIonAl

Charles OglemInIstrY of lABour, humAn servIces And socIAl securItY

Carolyn PaulAmIce legAl consultAnts Inc.

Christopher RamrAm & mcrAe chArtered AccountAnts

Melissa RamrAm & mcrAe chArtered AccountAnts

Sandia Ramnarinede cAIres, fItzpAtrIck & kArrAn, AttorneYs At lAW

Vishwamint Ramnarinepfk BArcellos, nArIne & co.

Reginald Roachr&d engIneerIng servIces

Ronald RobertsIndependent contrActor

Ryan RossguYAnA poWer & lIght Inc.

Judy Semple-JosephcredItInfo guYAnA

Terry SinghgAlAxY electrIcAl sAles And servIce

Magda TheodategloBAl executIve trAde consultIng

Gidel ThomsidenAtIonAl shIppIng corporAtIon ltd.

Berkeley WickhammInIstrY of fInAnce

Horace WoolfordguYAnA poWer & lIght Inc.

HAITI

BAnQue de lA rÉpuBlIQue d'hAïtI

mÉrovÉ-pIerre - cABInet d’experts-comptABles

Theodore Achille IIIunops

Aimond AlexisdInepA hAItI (dIrectIon nAtIonAle de l’eAu potABle et de l’AssAInIssement)

Ronald Augustinle cABInet AgustIn

Rose-Berthe Augustinle cABInet AgustIn

Sandy BelizairesAn gloBAl 7 logIstIcs

Geneviève BlaisecABInet emmAnuel BlAIse & AssocIÉs

Larissa BogatcABInet lIssAde

Brendon Brewsterveerhouse vodA

Paul Rachel CadetcAnAl JustIce

Champagne CadichonlA fIrme d’expertIses JudIcIAIres

Martin Camille CangéelectrIcItÉ d’hAïtI

Monique César GuillaumepAgs - cABInet d’experts comptABles

Olivier Douyon

Rodrigue DumascABInet rodrIgue dumAs & AssocIÉs

Paul DuretcomItÉ IntermInIstÉrIel d’AmÉnAgement du terrItoIre (cIAt)

Paul Valmy EugenemInIstère de l’economIe et des fInAnces

Jean-Joseph ExumevAndAl & vAndAl

Reginald Francois

Fritz FrédéricfrÉdÉrIc guIllAume & AssocIÉs

Alain GuillaumefrÉdÉrIc guIllAume & AssocIÉs

Sylvie HandalhudIcourt-WoolleY

France Annie HeroldlA fIrme d’expertIses JudIcIAIres

Karine Jadotte BouchereauBenJAmIn-JAdotte, IngÉnIeurs, ArchItectes et urBAnIstes AssocIÉs

Daniel JeanthemIs cABInet d’AvocAts

Patrick LaurentcABInet pAtrIck lAurent & AssocIÉs

Camille LeblanccABInet leBlAnc & AssocIÉs

Daphné LeblanccABInet leBlAnc & AssocIÉs

Ludwig LeblanccABInet leBlAnc & AssocIÉs

Garry LhérissonAtelIer d’ArchItecture et d’urBAnIsme

Erve MalebranchemesdhAsA & trAnscArgo

Gomez MarcellusAcor

Yves MarthonegenInov

Bertin MichelAcor

Alexandrine NelsonchAtelAIn cArgo servIces

Joel NexilAIr courrIer & shIppIng

Micosky PompiluscABInet d’AvocAts chAlmers

Jean Renoune CherynotAIre cherY

Jean-Frédéric SalèscABInet sAles

Pierre Marie Francois SerantmInIstère de l’economIe et des fInAnces

Wilbens Siguineaucentre de fAcIlItAtIon des InvestIssements - cfI

Mary Elisabeth Bianca Sinsleiscentre de fAcIlItAtIon des InvestIssements - cfI

Wilford Souffrantcentre de fAcIlItAtIon des InvestIssements - cfI

Michel SuccarcABInet lIssAde

Salim SuccarcABInet lIssAde

Sibylle Theard MevstheArd & AssocIes

Antoine TurnierfIrme turnIer - comptABle professIonnels AgrÉÉs conseIls de dIrectIon

Jean VandalvAndAl & vAndAl

Patrick Victoretude kenol

HONDURAS

cnBs - comIsIÓn nAcIonAl de BAncos Y seguros

trAnsunIon

Mario AgueroArIAs lAW

Melva AguilarBufete corporAtIvo AguIlAr

Daniel AguileratrAnscomA

Edward AguileratrAnscomA

Olvin AguileratrAnscomA

Vanessa AguileratrAnscomA

Juan José Alcerro MillaAguIlAr cAstIllo love

Carlos AlemanAlcAldíA munIcIpAl del dIstrIto centrAl

Valmir AraujooperAdorA portuArIA centroAmerIcAnA

Luis Adolfo AriascorporAcIon flores

Julio Cesar ArilesAlcAldíA munIcIpAl del dIstrIto centrAl

Nadia ArriagaBlp legAl

Cristobal BonillacAtAstro munIcIpAl de tegucIgAlpA

Jorge BrizuelaBlp legAl

Laura CálixgAleAs ArQuItectos

Ivanna Elizabeth Campbell CaballeroulloA & AsocIAdos

Héctor Martín CerratoofIcInA normAtIvA de contrAtAcIÓn Y AdQuIsIcIones del estAdo oncAe

Jaime Alberto Colindres RosalesdYceles s de rl

Karla CruzpAngeA logIstIcs

Nelson del CidchAmBer of commerce & IndustrY

Gabriela Dávila FontechaunIon de notArIos de hondurAs

Moises DiazdIpAser s de rl

Williams Alejandro Mendez EucedaulloA & AsocIAdos

Daniel A. FortinchAmBer of commerce & IndustrY

Elkin GaleasgAleAs ArQuItectos

Grazia Maria Gallardo FunescámArA de comercIo e IndustrIA de tegucIgAlpA

Fernando GodoyBlp legAl

Jose Luis HayaArQuItecnIc

Evangelina LardizábalArIAs lAW

Victor LariosgAleAs ArQuItectos

Gustavo León-GómezconsortIum legAl

Karem MarquezeY

Maria Alexandra Matuty WatsonlexIncorp

Jesús Humberto Medina-AlvacentrAl lAW

Ulises MejiaconsortIum legAl

Claudia Midence SotoArIAs lAW

Josue MolinaservIcIos electrIcos molInA

Roy MolinaAgencIA AduAnerA enrIQue chIcAs

Ramón E. MoralespWc hondurAs

Carlos Roberto Nuñez SalgadoempresA energIA hondurAs (eeh)

Isis OrdóñezmelArA & AsocIAdos

Edwin Padilla LópezempresA energIA hondurAs (eeh)

Marco Tulio Padilla MendozaInstItuto de lA propIedAd

Eduardo Pedemonte LaragutIerrez fAllA & AsocIAdos

Renan PerezulloA & AsocIAdos

Adolfo PinedaBlp legAl

Pedro Pineda CobostÉcnIcA de IngenIeríA sA (tecnIsA)

Michael Alexander Rascoff IriasmelArA & AsocIAdos

Mario ReyesAlcAldIA – gerencIA de AtencIÓn Al cIudAdAno

Joaquin Leonardo Reyes AyalaInstItuto de lA propIedAd

Dino RiettiArQuItecnIc

Daniel Arturo RiveraAgencIA guzmAn & cIA

Luis Alberto RiveraArco ArQuItectos consultores

José Rafael Rivera FerrariconsortIum legAl

Milton Gabriel Rivera UrquíapWc hondurAs

Fanny Rodríguez del CidArIAs lAW

Juan Fernando RomeropAngeA logIstIcs

Oscar Edgardo RomeroAlcAldíA munIcIpAl del dIstrIto centrAl

René SerranonAssAr ABogAdos

Rita SilvadeloItte centroAmerIcA Y repuBlIcA domInIcAnA

Juan SinclairempresA nAcIonAl de energíA elÉctrIcA

Jorge Tovarpkf

Mariano TurnesoperAdorA portuArIA centroAmerIcAnA

Marienela UlloaulloA & AsocIAdos

Carlos Virgilio UmanzorBufete umAnzor

Virgilio UmanzorBufete umAnzor

Ivania ValladaresAlcAldIA – gerencIA de AtencIÓn Al cIudAdAno

Santiago Valladares ArguetaBufete Y notArIA vAllAdAres

Daniela Villafranca LamasconsortIum legAl

Mauricio Villeda Jr.gutIerrez fAllA & AsocIAdos

Caroll VilorioAguIlAr cAstIllo love

Gabriela WilliamsecIJA

Roberto WilliamsecIJA

Roberto Manuel Zacarías UrrutiazAcAríAs & AsocIAdos

Roy ZavalaBlp legAl

Benito Arturo Zelaya CálixlexIncorp

HONG KONG SAR, CHINA

Allen & overY

kpmg hong kong

messrs. f. zImmern solIcItors

WhIte & cAse llp

Agnes ChaneY

Albert P.C. Chanthe hong kong polYtechnIc unIversItY

Bryan ChansQuIre pAtton Boggs


Carmen Chanreed smIth rIchArds Butler hong kong sAr

Emily Chanhong kong development BureAu

Kelly Chanreed smIth rIchArds Butler hong kong sAr

Nick ChansQuIre pAtton Boggs

Vashi Chandiramaniexcellence InternAtIonAl

Jessie Chengreed smIth rIchArds Butler hong kong sAr

Joyce Cheungreed smIth rIchArds Butler hong kong sAr

Jacqueline ChiumAYer BroWn

Lillian Chowthe offIcIAl receIver’s offIce of the specIAl AdmInIstrAtIve regIon of hong kong

Tony ChuvIcton regIstrAtIons ltd.

Ian ChungAecom group

Jimmy Chungrussell Bedford hong kong - memBer of russell Bedford InternAtIonAl

Victor Dawestemple chAmBers

Jorge Fortondun & BrAdstreet (hk) ltd.

Wilson FungmAYer BroWn

Delpha Horeed smIth rIchArds Butler hong kong sAr

Keith Man Kei HoWIlkInson & grIst

Jonathan Hooireed smIth rIchArds Butler hong kong sAr

John Robert LeesJlA-AsIA

Kelvin IpronAld lu & pArtners

Kwok Leung KanmerrY chInA AsIA lImIted

Kathy KuneY

Ying Wah KwokInlAnd revenue depArtment, hksArg

Billy LammAYer BroWn

Kai Chiu Lamclp poWer hong kong lImIted

Eva Lauthe lAnd regIstrY of hong kong

Ka Shi LauBct fInAncIAl lImIted (Bctf) / BAnk consortIum trust compAnY lImIted (Bctc)

Tiffany LaupWc hong kong

Charles LeepWc hong kong

Gina LeetrAnsunIon lImIted

Pal LeungeffIcIencY offIce under the InnovAtIon And technologY BureAu

Terry LK KanshIneWIng specIAlIst AdvIsorY servIces lImIted

Frank LuifInAncIAl servIces And the treAsurY BureAu

Psyche S.F. LukfAIrBAIrn cAtleY loW & kong

Lavina MoAshurst hong kong

Mat NgJlA-AsIA

James Ngairussell Bedford hong kong - memBer of russell Bedford InternAtIonAl

Kok Leong Nganclp poWer hong kong lImIted

Richard PoonAshurst hong kong

Martinal Quanmetopro AssocIAtes lImIted

Hin Han ShumsQuIre pAtton Boggs

Holden SlutskypAcIfIc chAmBers

Barry SumAssocIAtIon of consultIng engIneers of hong kong

Tammie TammAYer BroWn

Yuk Ting Fiona FokJlA-AsIA

Jason Tomsreed smIth rIchArds Butler hong kong sAr

Anita TsangpWc hong kong

William TsangY h tsAng & co.

Deborah Tsehong kong development BureAu

Lawrence TsongtrAnsunIon lImIted

Paul Tsuithe JAnel group of hong kong ltd.

Yip Kin Waihong kong electrIcAl contrActors’ AssocIAtIon

King Wai Leonard ChanJlA-AsIA

Christopher WhiteleyAshurst hong kong

Fergus WongpWc hong kong

Martin Wongthe offIcIAl receIver’s offIce of the specIAl AdmInIstrAtIve regIon of hong kong

Erica Xiongrussell Bedford hong kong - memBer of russell Bedford InternAtIonAl

Yuan XushAndong stArmen co. ltd.

Jenny YeungeffIcIencY offIce under the InnovAtIon And technologY BureAu

Shirley YeungeffIcIencY offIce under the InnovAtIon And technologY BureAu

Kwok Kuen YucompAnIes regIstrY

Maggie Yuthe offIcIAl receIver’s offIce of the specIAl AdmInIstrAtIve regIon of hong kong

Ringo YufrAser constructIon co. ltd.

HUNGARY

hungArIAn centrAl stAtIstIcAl offIce

nAtIonAl tAx And customs AdmInIstrAtIon

tender-Értesítő kft

Dóra Baloghsándor szegedI szent-IvánY komáromI eversheds sutherlAnd

Ivan BartaloppenheIm

Julianna BattapuBlIc procurement AuthorItY

Sándor BékésipArtos & noBlet hogAn lovells

Sándor BenkeiÓBudA-úJlAk zrt

Hédi BozsonyikszecskAY AttorneYs-At-lAW

Zsuzsanna CsericserI & pArtners lAW offIces

Dora Czeglédicms cAmeron mckennA nABArro olsWAng llp

Péter Deákcms cAmeron mckennA nABArro olsWAng llp

Daniel ElodlA pIper posztl, nemescsÓI, gYÖrfItÓth & pArtners lAW fIrm

Varga EmeseÓBudA-úJlAk zrt

Zoltan FabokdlA pIper posztl, nemescsÓI, gYÖrfItÓth & pArtners lAW fIrm

Dávid Farkaselmű hálÓzAtI kft.

Tamas FeherJAlsovszkY lAW fIrm

József FerenczipArtos & noBlet hogAn lovells

Gyula GábrielBogsch & pArtners

Mihály GerhátprIceWAterhousecoopers hungArY ltd.

Katona GézakAtonA & pArtner ügYvÉdI IrodA

Ervin GombosgmBs kft

Tamás HalmospArtos & noBlet hogAn lovells

Gabriella Havas-KovácspuBlIc procurement AuthorItY

Atilla Jambordr. JámBor AttIlA lAW offIce

Pattantyús JuditÓBudA-úJlAk zrt

Eszter Kalmancms cAmeron mckennA nABArro olsWAng llp

Andrea KladivacserI & pArtners lAW offIces

Krisztina KőmívesprIceWAterhousecoopers hungArY ltd.

Gábor KószópArtos & noBlet hogAn lovells

Gergely KovácsBogsch & pArtners

Veronika Kovácscms cAmeron mckennA nABArro olsWAng llp

Peter KuzmaIts logIstIcs hungArY kft

Szabina Marsicms cAmeron mckennA nABArro olsWAng llp

László MohaimohAI lAW offIce

Noemi NacsagmBs kft

Gyorgy NadasunIversItY of deBrecen

Viktor NagyBIsz centrAl credIt InformAtIon plc

Christopher NobletpArtos & noBlet hogAn lovells

Klara OppenheimoppenheIm

Sipka PéterunIversItY of deBrecen

Henriett RabbunIversItY of deBrecen

Rita RaducserI & pArtners lAW offIces

Éva RataticsBnt AttorneYs-At-lAW

Richard SafcsakBIsz centrAl credIt InformAtIon plc

István Sándorkelemen, meszAros, sAndor & pArtners

Peter Simoncms cAmeron mckennA nABArro olsWAng llp

Szabina Sopteicms cAmeron mckennA nABArro olsWAng llp

András SzabóBnt AttorneYs-At-lAW

Klaudia Székelycms cAmeron mckennA nABArro olsWAng llp

Szilvia SzeleczkyBudApest 1st dIstrIct munIcIpAlItY

Ágnes Szent-Iványsándor szegedI szent-IvánY komáromI eversheds sutherlAnd

Jenő SzöllősyIct eurÓpA fInAnce ltd.

Ádám Takácssándor szegedI szent-IvánY komáromI eversheds sutherlAnd

Adám Tóthdr. tÓth ádám kÖzJegYzőI IrodA

Daniel VeresJAlsovszkY lAW fIrm

Miklós WeiczerpArtos & noBlet hogAn lovells

Marton Leo ZaccariaunIversItY of deBrecen

ICELAND

reYkJAvIk munIcIpAl BuIldIng control offIcer

Ragnar AðalsteinssonrÉttur – AðAlsteInsson And pArtners

Þorvarður ÁgústssonAtlAntIk legAl servIces

Arnar ArnarssonJÓnAtAnsson & co. legAl servIces

Birkir ÁrnasonrÉttur – AðAlsteInsson And pArtners

Dadi BjarnasonlAgAhvoll slf

Karen BragadóttirtollstJÓrI - dIrectorAte of customs

Eymundur Einarssonendurskoðun og ráðgJÖf ehf

Ásta Margrét EiríksdóttirBBA legAl

Ólafur Eiríkssonlogos, memBer of lex mundI

Steinunn Holm GudbjarsdottirlAW fIrm of holm & pArtners

Anna Björg GuðjónsdóttirBBA legAl

Gudrun GudmundsdottirJÓnAr trAnsport

Halldor Karl HalldorssonfJeldsted & BlÖndAl legAl servIces

Baldvin Björn HaraldssonBBA legAl

Reynir HaraldssonJÓnAr trAnsport

Hörður Davíð HarðarsontollstJÓrI - dIrectorAte of customs

Jón Ingi IngibergssonpWc IcelAnd

Hróbjartur JónatanssonJÓnAtAnsson & co. legAl servIces


Jóhanna Áskels JónsdóttirpWc IcelAnd

Gunnar JonssonJonsson & hAll lAW fIrm

Sigvaldi Fannar JonssonBBA legAl

Björn Már ÓlafssonpWc IcelAnd

Kristján PálssonJÓnAr trAnsport

Ásgeir Á. RagnarssonBBA legAl

Jóhann Tómas SigurðssonlAgAhvoll slf

Eyvindur Sólneslex lAW offIces

Gunnar Sturlusonlogos, memBer of lex mundI

Rúnar Svavar SvavarssonveItur, dIstrIButIon-electrIcAl sYstem

Friðbert Þór ÓlafssonfJeldsted & BlÖndAl legAl servIces

Jón ÞórarinssoncredItInfo IcelAnd

Vilhjalmur Herrera Thorissonlogos, memBer of lex mundI

Steinþór ÞorsteinssontollstJÓrI - dIrectorAte of customs

Jon VilhjalmssoneflA consultIng engIneers

INDIA

BAnk of IndIA

BhAruchA & pArtners

Alfred Adebarelexcounsel

Abhaya Krishna AgarwaleY

Ca Surabhi Agarwalss kothArI mehtA & co.

Harshit Agarwalfortune legAl AdvocAtes & legAl consultAnts

Kritika AgarwalmAJmudAr & pArtners

Vivek Kumar Agarwall&l pArtners lAW offIces

Amish AgashiwalaArchItect

Anshuman Aggarwalpernod rIcArd IndIA pte. ltd.

Omprakash AgrawalnAgArkot forWArders pvt. ltd.

Saloni AgrawalnAgArkot forWArders pvt. ltd.

Subhash AgrawaldIrectorAte of revenue IntellIgence, mumBAI

Uday Singh AhlawatAhlAWAt & AssocIAtes AdvocAtes

Jotinder Singh AhluwaliaAdAnI electrIcItY mumBAI lImIted

Aqil Ahmedsouth delhI munIcIpAl corporAtIon

Sidhant Ajmeraknm & pArtners

Vinod AmbavatAmBAvAt JAIn & AssocIAtes llp

Gagan AnandlegAcY lAW offIces

Harshit AnandtrIlegAl

Nand Gopal AnandJurIs corp

Kalyan ArambamI.l.A. pAsrIch & compAnY

Aman AroradesAI & dIWAnJI

Asif AshrafdIWAn AdvocAtes

Arun AyareAdAnI electrIcItY mumBAI lImIted

Saurabh BabulkarAdvAItA legAl

Shashi BalamunIcIpAl corporAtIon of greAter mumBAI

P. V. BalasubramaniamBfs legAl

Shrenik N. BambshrenIk n. BAmB & AssocIAtes

Sanjay BangatAtA poWer delhI dIstrIButIon lImIted

Neeraj BansalJAWAhArlAl nehru port trust

Raghav BansalrsB leAgue consultAnts, AttorneYs & solIcItors

Sanchit Bansalkpmg

Shashwat BansalrsB leAgue consultAnts, AttorneYs & solIcItors

Subhash BansalrsB leAgue consultAnts, AttorneYs & solIcItors

Shreya BasuAzB & pArtners

Hardeep BatracentrAl BoArd of IndIrect tAxes And customs

Pallavi Bedil&l pArtners lAW offIces

Shantanu BhadkamkarAtc gloBAl logIstIcs pvt. ltd.

Neeraj BhagatneerAJ BhAgAt & co.

Jai BhagwanJ.B. desIgn consultAnt

M.L. BhaktakAngA & co.

Amit BhandarivAIsh AssocIAtes AdvocAtes

Nitin V. Bhandarithe BrIhAn mumBAI electrIc supplY & trAnsport undertAkIng

Tejendra Mohan BhasincentrAl vIgIlAnce commIssIon

Anil BhatiaAnIl BhAtIA & co.

Seema BhatnagarlIttle & co.

Saurav BhattacharyapWc IndIA

Parag BhidekhAItAn & co.

Nilakantha BhoiuttAr prAdesh medIcAl supplIes corporAtIon ltd.

Purnima BhoiIndependent consultAnt

Swapnil BoshalerAmesh dAlvI & AssocIAtes

Nidhi BothravInod kothArI & co. prActIcIng compAnY secretArIes

Sudeep D. Cecilknm & pArtners

Leena ChackoAmArchAnd & mAngAldAs & suresh A. shroff & co.

Harshala ChandorkartrAnsunIon cIBIl lImIted

Sravani ChannapragadaJ. sAgAr AssocIAtes, AdvocAtes & solIcItors

Abhileen ChaturvedieconomIc lAWs prActIce

Shohit ChaudhryshohIt chAudhrY & AssocIAtes

Esha ChauhanInduslAW

Abdul Aziz Osman ChausdIWAn AdvocAtes

Chandni ChawlaphoenIx legAl

Daizy ChawlasIngh & AssocIAtes, AdvocAtes And solIcItors

Manjula ChawlaphoenIx legAl

Vinod ChithoremunIcIpAl corporAtIon of greAter mumBAI

Yakshay ChledapArInAm lAW AssocIAtes

Priyanka ChoksidesAI & dIWAnJI

Nitin ChoudharydepArtment of goods And servIces tAx, government of mAhArAshtrA

Tania ChourasiaAmArchAnd & mAngAldAs & suresh A. shroff & co.

Ramesh DalvirAmesh dAlvI & AssocIAtes

Neeraj Dar


Akash DeepAkAsh deep & nAveAn shArmA AdvocAtes

Anand Desaidsk legAl

Milan DesaiAmBIcA cArgo forWArders pvt. ltd.

Vishwang DesaidesAI & dIWAnJI

Rishi DevrIshI dev ArchItects And AssocIAtes

Ashok DhingraAshok dhIngrA AssocIAtes

Farida DholkawaladesAI & dIWAnJI

Mayank Francis DiasIndependent lAWYer

Michael DiasIndependent lAWYer

Samir D’MontesdmArchItects

Maulik Doshiskp BusIness consultIng llp

Atul DuaAdvAItA legAl

Abhishek DubeydesAI & dIWAnJI

Arvind Kumar DubeyAdAnI electrIcItY mumBAI lImIted

Thambi Durait. durAI & co.

Ferdinand DuraimanickamBfs legAl

Harshit DusadJurIs corp

Arpit Dwivediknm & pArtners

Shahana FarahInfInI JurIdIQue

Uttam GajjarInfosYs Bpo

Stuti GaliyakhAItAn & co.

Gautam GandotraAmArchAnd & mAngAldAs & suresh A. shroff & co.

Disha Ganjook n J pArtners

Rahul GargpWc IndIA

Abhinav GaurlAWYer

Manish GauravmnsA legAl

Rajeev Kumar GeragerA & AssocIAtes

Manoj Gidwaniskp BusIness consultIng llp

Mangesh Gondavale, Dy.depArtment of goods And servIces tAx, government of mAhArAshtrA

Rajesh GosaliahImAtlAl trIBhovAndAs shAh & co.

Kartik GoswanineW lIght electrIc co.

Bhim Sain Goyal

Gourav GoyalneerAJ BhAgAt & co.

Anil Kumar GulatidepArtment of JustIce, mInIstrY of lAW And JustIce

Akash GuptafActum legAl

Arun GuptafActum legAl

Atul GuptatrIlegAl

Jitesh GuptaJ.k. guptA & AssocIAtes

Manoj Guptathe tAtA poWer compAnY lImIted

Neeraj Gupta

Om Prakash Guptathe BrIhAn mumBAI electrIc supplY & trAnsport undertAkIng

Rakesh Kumar GuptadesIgn concept

Ruchira Guptathe JurIs socIIs

Sonia GuptaAshok dhIngrA AssocIAtes

Uttamkumar HathiBrus chAmBers. AdvocAtes & solIcItors

Kinjal R. HingoorAsIk p. hIngoo AssocIAtes

Akil HiranimAJmudAr & pArtners

Anshul Jainl&l pArtners lAW offIces

Ashish J. JainAmBAvAt JAIn & AssocIAtes llp

Ashwani Jain

Paras JainvArdhAmAn customs cleArIng & forWArdIng AgencIes

Rajender JainAmIcus BusIness consultIng

Sanjiv Kumar JainvArdhAmAn customs cleArIng & forWArdIng AgencIes

Sarul Jaink n J pArtners

Rajiv JalotadepArtment of goods And servIces tAx, government of mAhArAshtrA

Sudesh Jandavthe BrIhAn mumBAI electrIc supplY & trAnsport undertAkIng

Anand Kumar JhacentrAl BoArd of IndIrect tAxes And customs

Dharmendra JohariJohArI stonex IndustrIes pvt. ltd.

Vivek JohrimumBAI customs zone - II (nhAvA shevA)

Biju JosephlloYd & Johnson

Chandrashekhar JoshipWd government of mAhArAshtrA

Kunal Junejamp lAW offIces

Sumeet KachwahakAchWAhA & pArtners

Parmod Kaliranafortune legAl AdvocAtes & legAl consultAnts

Gaurang KanthkAnth & AssocIAtes

Ravindra Kasarpatilthe tAtA poWer compAnY lImIted


Rajas Kasbekar

Anil KasturiAzB & pArtners

Kripi KathuriaphoenIx legAl

Sanjay KaulnAtIonAl collAterAl mAnAgement servIces lImIted (ncml)

Vandita KauldepArtment of fInAncIAl servIces, mInIstrY of fInAnce

Charandeep KaurtrIlegAl

Jaskiran KaurInduslAW

Simratjeet KaurtrIlegAl

Mitalee Kaushalknm & pArtners

Giridhar KesavanvInzAs solutIons IndIA pvt. ltd.

Aditya KhadriaeconomIc lAWs prActIce

Farrukh KhandIWAn AdvocAtes

Shahrukh Khanknm & pArtners

Gajanan KhanandedepArtment of goods And servIces tAx, government of mAhArAshtrA

Anup Vaibhav KhannakhAnnA & co.

Rajiv KhannaJeenA & co.

Tanya KharekhAItAn & co.

Rajeev KharyaltAtA poWer delhI dIstrIButIon lImIted

CA Bharat KhatriB. khAtrI & co., chArtered AccountAnts

Kartik Khatriv h khAtrI

Veerchand Khatriv h khAtrI

Shivani KherkAnth & AssocIAtes

Gitika KholiAhlAWAt & AssocIAtes AdvocAtes

Gautam KhuranaIndIA lAW offIces llp

Ankit KhushukAchWAhA & pArtners

Jomon Kj.n. g. pIllAI & co.

Nausher Kohlidsk legAl

Ravinder Komaragirithe tAtA poWer compAnY lImIted

Shinoj Koshyl&l pArtners lAW offIces

Vinod KotharivInod kothArI & co. prActIcIng compAnY secretArIes

Subhash KotiansuBAAsh electrIcAl pvt. ltd.

Anup KulkarniJ. sAgAr AssocIAtes, AdvocAtes & solIcItors

Aditya Kumarl&l pArtners lAW offIces

Dhananjay KumarAmArchAnd & mAngAldAs & suresh A. shroff & co.

Harish Kumarl&l pArtners lAW offIces

Mona KumardepArtment of fInAncIAl servIces, mInIstrY of fInAnce

Mrinal KumarshArdul AmArchAnd mAngAldAs & co.

Mrityunjay KumardhIngrA & sIngh - AttorneYs-At-lAW

Mukesh Kumarknm & pArtners

Pratish KumarJurIs corp

Rajesh KumarJeenA & co.

Rupak KumarJAWArhArlAl nehru customs house

S. KumarcentrAl BoArd of IndIrect tAxes And customs

Shrutikirti KumarshArdul AmArchAnd mAngAldAs & co.

Vikram Kumarctc AIr cArrIers pvt. ltd.

Vipan KumarrAJIv gAndhI nAtIonAl unIversItY of lAW

Arvind Kumar BhatnagarArvInd kumAr & AssocIAtes

Manoj Kumar SinghsIngh & AssocIAtes, AdvocAtes And solIcItors

Vijay Kumar SinghsIngh & AssocIAtes, AdvocAtes And solIcItors

Chandrakan KumbharedepArtment of goods And servIces tAx, government of mAhArAshtrA

Amal Merin KuriandIWAn AdvocAtes

Preeti LadhasudIt k. pArekh And co.

Vedika LakhotiaJurIs corp

Harsh LappssiapushkArA logIstIc solutIons llp

Jayyannt LappssiaAIlBIeA

Gayatri Loombal&l pArtners lAW offIces

Rajiv Luthral&l pArtners lAW offIces

Kunal MadankmA lAW offIce

Manish MadhukarInfInI JurIdIQue

Sinjini MajumdarmAJmudAr & pArtners

Dhruv MalhotratrIlegAl

Geeta Malhotrak n J pArtners

Pragati MalikspAces ArchItecture studIo

Dhruv Manchandalexcounsel

Vipender Mannknm & pArtners

Vikram Margom freIght forWArders pvt. ltd.

Sachit Mathurl&l pArtners lAW offIces

Gautam MehrapWc IndIA

R. K. Mehrotrar.k. cleArIng pvt. ltd.

Ajoy MehtamunIcIpAl corporAtIon of greAter mumBAI

Atul MehtamehtA & mehtA

Dara MehtalIttle & co.

Dipti MehtamehtA & mehtA

Keyur Mehtam/s keYur k. mehtA & compAnY

Pankaj Mehtafortune legAl AdvocAtes & legAl consultAnts

Preeti G. MehtakAngA & co.

Sushil MehtamAshtAch torAh legAl

Vijay MehtaAv gloBAl corporAtIon pvt. ltd.

Sachin Menonkpmg

Akash MishratrIlegAl

Gunjan Mishral&l pArtners lAW offIces

Sharad Mishraneo multImedIAn

Shivani Mishraneo multImedIAn

Saurabh MisrasAurABh mIsrA & AssocIAtes, InternAtIonAl lAWYers

Ajay Mitalsouth delhI munIcIpAl corporAtIon

Sharmistha MitraAmArchAnd & mAngAldAs & suresh A. shroff & co.

Tanmay Mohantylexcounsel

Ksubhra Mohapatraksnm And AssocIAtes

Preeti Moorkoth KhannakhAnnA & co.

Avikshit MoralJurIs corp

Aditya MukherjeeBfs legAl

Dushyant MulanikhImJI poonJA freIght forWArders pvt. ltd.

Shirish Mulekar

Shalini MunjallegAcY lAW offIces

K.V.R. MurtymInIstrY of corporAte AffAIrs - regIstrAr

A.S. NagarjunJ. sAgAr AssocIAtes, AdvocAtes & solIcItors

Priyanka NaiksudIt k. pArekh And co.

Rakesh NairrAkesh electrIcAls

Rajiv NakhareAdAnI electrIcItY mumBAI lImIted

Aseem NandacentrAl BoArd of IndIrect tAxes And customs

Ravi NathrAJInder nArAIn & co.

Harshakumar NikamdepArtment of goods And servIces tAx, government of mAhArAshtrA

Sanjay NirmalmunIcIpAl corporAtIon of greAter mumBAI

Mallika NooranipArInAm lAW AssocIAtes

Sneha Oak JoshikhAItAn & co.

Varun OhnidesAI & dIWAnJI

Dineshkumar Oholthe BrIhAn mumBAI electrIc supplY & trAnsport undertAkIng

Shiju P.V.IndIAlAW llp

Udai PalstAte BAnk of IndIA

Yogender PalJAYAnItA exports pvt. ltd.

Siddharth Paliwalknm & pArtners

Divyanshu PandeyJ. sAgAr AssocIAtes, AdvocAtes & solIcItors

Namrata ParashartrAnsunIon cIBIl lImIted

Rakesh Parikmnrd & AssocIAtes

Nishant ParikhtrIlegAl

Amir Z. Singh PasrichI.l.A. pAsrIch & compAnY

Manishkumar PatellAWYer

Amit PathakdepArtment of goods And servIces tAx, government of mAhArAshtrA

Manishi PathakInduslAW

Kalyaneshwari PatildepArtment of goods And servIces tAx, government of mAhArAshtrA

Sandeep PatilsudIt k. pArekh And co.

Sanjay PatilBdh IndustrIes lImIted

Vijay E. PatilmunIcIpAl corporAtIon of greAter mumBAI

Soumya PatnaikJ. sAgAr AssocIAtes, AdvocAtes & solIcItors

Ameet PawarAAkAr ArchItects And consultAnts pvt. ltd.

Ashish Shamrao Pednekargvp forWArder pvt. ltd.

N. G. Pillain. g. pIllAI & co.

Neha Pillain. g. pIllAI & co.

Nitin PotdarJ. sAgAr AssocIAtes, AdvocAtes & solIcItors

Rashmi PradeepAmArchAnd & mAngAldAs & suresh A. shroff & co.

Anshul PrakashkhAItAn & co.

Ray Sharat PrasadAdvAItA legAl

Konduru Prasanth Raju

Azizu QuadireY

Ajay RaghavantrIlegAl

Ravishankar RaghavanmAJmudAr & pArtners

Vasanth RajasekaranphoenIx legAl

S. RamakrishnaBAlAJI mArIlIne pvt. ltd.

N.V. Ramanmp lAW offIces

Srinivas RamannIshIth desAI AssocIAtes

Subramanian RamaswamykhAItAn & co.

Amarlal Ramrakhianipre lItIs servIces

R.J.S. RandhawacentrAl regIstrY of securItIsAtIon Asset reconstructIon And securItY Interest of IndIA (cersAI)

Sharanya G. RangaAdvAYA legAl

Aditi RaniAdvAYA legAl

K. Ravi RanjankAnth & AssocIAtes

Shalini Ranjanl&l pArtners lAW offIces

Dipak RaosInghAnIA & pArtners llp

Yomesh RaoYms consultAnts ltd.

Prateek RastogitrIlegAl

Manmohan Rawathpms & AssocIAtes

Ankita RayAmArchAnd & mAngAldAs & suresh A. shroff & co.

Ashish RazdankhAItAn & co.

Sanjay RazdansAnJAY rAzdAn & AssocIAtes pvt. ltd.

C.K. ReejoniadepArtment of JustIce, mInIstrY of lAW And JustIce


Ankita Rungtakpmg

Hiren RuparelBAlAJI shIppIng AgencY

Sonal RuparelshAron entrprIses

Kanti Mohan RustagipAtAnJAlI AssocIAtes

Rajneesh SabharwaltAtA poWer delhI dIstrIButIon ltd.

Ravneet Sachdevakpmg

S. SadashivsAdAchIv & co., chArtered AccountAnts

Rituraj Sahapernod rIcArd IndIA pte. ltd.

Kartikey SahaiAdvocAte

Ankit Sahoolexcounsel

Keshav Sainiknm & pArtners

Abhishek SaketInfInI JurIdIQue

Sadashiv SalunkhepWd government of mAhArAshtrA

Neha SamantAmArchAnd & mAngAldAs & suresh A. shroff & co.

Sirisha SampatkAngA & co.

Pramod SantsIemens ltd.

Jena Saradindus. JenA & AssocIAtes

Daya Saransuper freIght

Satyen Saraswat

Yashaswee SarkheltrIlegAl

Sukrit SethAdvAItA legAl

Manish ShahsudIt k. pArekh And co.

Paresh Shahrps logIstIcs

Prasham ShahJurIs corp

Priyansh Shahm/s pAresh chAmpAklAl shAh

Priyansh Shahrps logIstIcs

Richa ShahAnAnt IndustrIes

Rishabh Shahl&l pArtners lAW offIces

Saumil ShahBdo IndIA llp

Tara ShahanikAchWAhA & pArtners

Amish ShaharAmAr electrIcAls

Nitin ShaligramdepArtment of goods And servIces tAx, government of mAhArAshtrA

Shambhu SharansInghAnIA & pArtners llp

Ankit SharmaeY

Mahesh SharmamAhesh shArmA & AssocIAtes

Manoranjan Sharmaknm & pArtners

Navean SharmaAkAsh deep & nAveAn shArmA AdvocAtes

Nilesh SharmadhIr & dhIr AssocIAtes

Priyanka SharmatrIlegAl

Rohan Sharmapernod rIcArd IndIA pte. ltd.

Aasim ShehzadBfs legAl

Karunakar ShettyshIp AIr forWArders pvt. ltd.

Kunal ShettydesAI & dIWAnJI

Vishwas Shrikhandethe tAtA poWer compAnY lImIted

Vishnu ShriramphoenIx legAl

Akash ShuklapWc IndIA

A.K. SinghvArdhAmAn customs cleArIng & forWArdIng AgencIes

Brij Bhushan SinghtrAnspArencY InternAtIonAl IndIA

Chanderpal SinghJAWArhArlAl nehru customs house

Dileep SinghsAmsung IndIA electronIcs pvt. ltd.

Dilip Singhmnrd & AssocIAtes

Mohan Kumar SinghoffIce of chIef commIssIoner of customs

Nitesh Kumar SinghpAtrons legAl AdvocAtes & solIcItors

S.K. SinghcAdence electrIcAl engIneers pvt. ltd.

Sachin Kumar SinghJeenA & co.

Sajai SinghJ. sAgAr AssocIAtes, AdvocAtes & solIcItors

Sheetlesh Singhmnrd & AssocIAtes

Subodh Singhgst AudIt commIssIonerAte

V. K. SinghpuBlIc Works depArtment, government of delhI

Ltee Singhall&l pArtners lAW offIces

Mukesh Singhalknm & pArtners

Ravinder SinghaniasInghAnIA & pArtners llp

Abhimeet SinhasInghAnIA & pArtners llp

Rahul Sinhadsk legAl

Suharsh SinhaAzB & pArtners

Vineet Sinhaknm & pArtners

Babu SivapkakasameconomIc lAWs prActIce

Vishnu Solankivls & co.

Shweta Sonifortune legAl AdvocAtes & legAl consultAnts

K. P. SreejithIndIA lAW offIces llp

Ganesh Srinivasanthe tAtA poWer compAnY lImIted

Rajesh SrivastavaoffIce of chIef commIssIoner of customs

Aravind SrivatsanpWc IndIA

Sumithra Sureshl&l pArtners lAW offIces

Vaibhav Suril&l pArtners lAW offIces

Pushkar SutharpushkAr consultAnts

Vijeta SuvarnarushABh seAlInk

Rajat TaimnitulI & co.

Anuja TalukderpWc IndIA

Siddharth TandonJ. sAgAr AssocIAtes, AdvocAtes & solIcItors

Jayesh Tank

Rajesh Tayalknm & pArtners

Stephanie TellislegAsIs servIces prIvAte lImIted

Chetan ThakkarkAngA & co.

Dinesh ThakkarBhAvAnA cleArIng forWArdIng & shIppIng pvt. ltd.

Ravi ThakkarnAtIonAl collAterAl mAnAgement servIces lImIted (ncml)

Piyush TharejaneerAJ BhAgAt & co.

Tushar ThimmiahphoenIx legAl

Arun TodarwalArun todArWAl & AssocIAtes llp

Mala TodarwalArun todArWAl & AssocIAtes llp

Jaishree Tolani LambaAzB & pArtners

Suhas TuljapurkarlegAsIs servIces prIvAte lImIted

Dhrupad VaghanieconomIc lAWs prActIce

Ramesh K. VaidyanathanAdvAYA legAl

Rahul Vaishs. r. InternAtIonAl

Uday Y. Vajandarthe BrIhAn mumBAI electrIc supplY & trAnsport undertAkIng

Pravin VanageAdAnI electrIcItY mumBAI lImIted

Satya Verma

Dipankar Vigmp lAW offIces

Sameep VijayvergiyadhIngrA & sIngh - AttorneYs-At-lAW

Sumit VyasvArdhAmAn customs cleArIng & forWArdIng AgencIes

Akriti Yadavknm & pArtners

Kartikay YadavdhIr & dhIr AssocIAtes

Manoj YadavneerAJ BhAgAt & co.

Monika YadavJAWArhArlAl nehru customs house

Rohit Yadavknm & pArtners

Sanjay Yadavsouth delhI munIcIpAl corporAtIon

INDONESIA

IndonesIA notArY orgAnIzAtIon

IndonesIAn vegetABle oIl AssocIAtIon

onlInepAJAk

pt IternusA hAstA BuAnA

rekAelektrA

Yohanes Arts Abimanyupt pefIndo BIro kredIt

Dendi AdisuryoAdco lAW

Adhika Adityaoentoeng surIA & pArtners

Nafis AdwaniAlI BudIArdJo, nugroho, reksodIputro, memBer of lex mundI

Fatah AdzkiaWItArA cAkrA AdvocAtes (In AssocIAtIon WIth WhIte & cAse llp)

Agus Ahadi DeradjatABnr

Asrul AhmadnurJAdIn sumono mulYAdI & pArtners

Sandy S. Alampt termInAl petIkemAs surABAYA

Daniel AlfredolegIsperItus lAWYers

Musdig Ali Suhudiukl/upl

Fessy AlwinotArY

Melvin Andy HimadinatalhBm counsel

Irina AninditamAkArIm & tAIrA s.

Cindy AnjaniAdnAn kelAnA hArYAnto & hermAnto

Hizkia ArdiantoeY

Muhammad Ariespt pln (persero), eAst JAvA dIstrIButIon

Aryanti Artisari

Alifrian Fajri AryuandasImBolon & pArtners lAW fIrm

Cucu AsmawatisImBolon & pArtners lAW fIrm

Ibrahim AssegafAssegAf, hAmzAh & pArtners

Ivan F. BaelyIvAn AlmAIdA BAelY & fIrmAnsYAh

Hamud M. BalfaslAW offIce of hBp & pArtners

Marcellino Basukifr. meYer’s sohn

Bezaliel Basuki ErlansoeWIto suhArdImAn eddYmurthY kArdono

Benny BernartotnB & pArtners

Emilditri BintariArIYAnto ArnAldo lAW fIrm

Fabian Buddy PascoalhAnAfIAh ponggAWA & pArtners (dentons hprp)

Tony BudidjajaBudIdJAJA InternAtIonAl lAWYers

Sianti CandraroosdIono & pArtners (A memBer of zIco|lAW)

Teresa ChiquitamAkArIm & tAIrA s.

Vita DamayantikArImsYAh lAW fIrm

Juni DaniBudIdJAJA InternAtIonAl lAWYers

Sofi Darmawankuehne nAgel IndonesIA

Kornelis DehotmanhAdromI & pArtners

Benediktus Derry GalistaArchIkon WIrAtAmA pt

Vincensius Desta GalangBudIdJAJA InternAtIonAl lAWYers

Reginald A. DharmaAdnAn kelAnA hArYAnto & hermAnto

Nita Dharmawipt kredIt BIro IndonesIA JAYA (kBIJ)

Defrizal DjamariskudrI & dJAmArIs

Natasha Djaminoentoeng surIA & pArtners

Bama DjokonugrohoBudIdJAJA InternAtIonAl lAWYers

Fadjar Donny TjahjadimInIstrY of fInAnce

Wuyung Dwi SayektikonsultAn pAJAk terdAftAr

Rizky DwinantoAdco lAW


Aris Eko PrasetyosIdABukke clAn & AssocIAtes

Ahmad FadliBrIgIttA I. rAhAYoe & pArtners

Nurulita FauzieBrIgIttA I. rAhAYoe & pArtners

Edly Febrian WidjajaBudIdJAJA InternAtIonAl lAWYers

Fajar Febriandipt toYotA AstrA motor

Adrian Fernandoleks&co lAWYers

Muhamad Kamal FikriAssegAf, hAmzAh & pArtners

Ahmad Fikri AssegafAssegAf, hAmzAh & pArtners

Aprilda Fiona ButarbutarAprIldA fIonA & pArtners lAW fIrm

Sinuhadji Frans Yoshuaoentoeng surIA & pArtners

Michael GiovanniBrIgIttA I. rAhAYoe & pArtners

Naz Juman GulinazaerschInder lAW fIrm

Michael Hadipt kredIt BIro IndonesIA JAYA (kBIJ)

Mohammad Iqbal HadromihAdromI & pArtners

Al Hakim HanafiahhAnAfIAh ponggAWA & pArtners (dentons hprp)

Dedet HardiansyahBudImAn And pArtners

Bambang Hari Pumomogt pro

Safitri HariyanisIp lAW fIrm

Michael Hasian GiovanniBrIgIttA I. rAhAYoe & pArtners

Yansah HasstriansyahBAdAn pelAYAnAn terpAdu sAtu pIntu (Bpts)

Erwandi HendartahAdIputrAnto, hAdInoto & pArtners

Nurman HidayatIndonesIA Investment coordInAtIng BoArd

Yenny HimawannotArIs & ppAt

Sh. Mh. Hufronhufron & ruBAIe AdvocAtes & legAl consultAnts

Brigitta Imam RahayoeBrIgIttA I. rAhAYoe & pArtners

Deshaputra IntanperdanahAdromI & pArtners

Anastasia IrawatiABnr

Edy JunaediBAdAn pelAYAnAn terpAdu sAtu pIntu (Bpts)

Brinanda Lidwina KaliskamAkArIm & tAIrA s.

Indira Kantianassek IndonesIAn legAl consultAnts

Iswahjudi A. Karim

Mirza KarimkArImsYAh lAW fIrm

Othman KarimkArImsYAh lAW fIrm

Rizki Karim

Hesa Adrian Kaswandaleks&co lAWYers

Anita Lucia KendartonotArIs & peJABAt pemBuAt AktA tAnAh

Henrietta KristantopB tAxAnd

Fadriyadi KudrikudrI & dJAmArIs

Johan KurniahAdIputrAnto, hAdInoto & pArtners

Ayu Katarina Kusnadioentoeng surIA & pArtners

Winita E. KusnandarkusnAndAr & co.

Alamo Dewanta LaimanlegIsperItus lAWYers

Rio LassatriolhBm counsel

Henny Lavitafr. meYer’s sohn

Eddy M. Leksleks&co lAWYers

Iuliana LeonȚucA zBÂrceA & AsocIAȚII

David Leonard Bukitpt pefIndo BIro kredIt

Noorfina LuthfianyBAnk IndonesIA

Nursyam S.H. M. HumsurABAYA dIstrIct court

Syamsul MaarifmAhkAmAh Agung repuBlIk IndonesIA

Yozua MakesmAkes & pArtners

Yasser MandelaBudIdJAJA InternAtIonAl lAWYers

Manumpak Manurung

Priscila ManurungAlI BudIArdJo, nugroho, reksodIputro, memBer of lex mundI

Benny Marbunpt pln (persero) IndonesIA stAte electrIcItY corporAtIon

Ide Reachani MartanaAIsIn IndonesIA

Hendro MartonohAmAnroko

Ahmad MaulanaAssegAf, hAmzAh & pArtners

Amalia MayasarisImBolon & pArtners lAW fIrm

Ella MelanyhAnAfIAh ponggAWA & pArtners (dentons hprp)

Any MiamipWc IndonesIA

Anita MihardjamArkus sAJogo & AssocIAtes

Kristo MolinaWItArA cAkrA AdvocAtes (In AssocIAtIon WIth WhIte & cAse llp)

Ayu Widya MurtiIndonesIA Investment coordInAtIng BoArd

Zaenal MustofarAhmI Jened And pArtners

Latifa MutmainahrIvAI trIprAsetIo & pArtners

Heru MuzakilhBm counsel

Inaya Safa NadirahAnAfIAh ponggAWA & pArtners (dentons hprp)

Alexander NainggolanhAdromI & pArtners

Feriyanti NaloraotorItAs JAsA keuAngAn - IndonesIA fInAncIAl servIces AuthorItY

Safita Ratna Narthfildaoentoeng surIA & pArtners

Chandra NataadmadjasurIA nAtAAdmAdJA & AssocIAtes

Suria NataadmadjasurIA nAtAAdmAdJA & AssocIAtes

Jessica Natalla SusantoArchIkon WIrAtAmA pt

Imran NatingIndonesIAn AssocIAtIon of receIvers And AdmInIstrAtors (AkpI)

Ratih Nawangsarioentoeng surIA & pArtners

Mia Noni YuniarBrIgIttA I. rAhAYoe & pArtners

Rizana Noorpt kredIt BIro IndonesIA JAYA (kBIJ)

Putra NugrahaWItArA cAkrA AdvocAtes (In AssocIAtIon WIth WhIte & cAse llp)

Ri Agus NugrohootorItAs JAsA keuAngAn - IndonesIA fInAncIAl servIces AuthorItY

Iwan Nur RachmatrAhmI Jened And pArtners

Wahyu NuryantomultI utAmA consultIndo (muc)

Ruri Oktaviapt gloBAl chAndrA perkAsA

Heru PambudimInIstrY of fInAnce

Heru PamungkasAssegAf, hAmzAh & pArtners

Kresna PanggabeantnB & pArtners

Joshua J. Panjaitanleks&co lAWYers

Evi PasariburoosdIono & pArtners (A memBer of zIco|lAW)

Ratih PerwitasarimArkus sAJogo & AssocIAtes

Ay Tjhing PhanpWc IndonesIA

Abraham Pierrekpmg

Hendra PrawirodAnIel dJoko tArlImAn & pArtner

Rizky Priyanto, S. H., M.M.stephen And pArtners

Kris Shendy Putrapt megA sAmudrA trAnsportAsI

Afriyan RachmadroosdIono & pArtners (A memBer of zIco|lAW)

Archie Rahadian HanafimArkus sAJogo & AssocIAtes

Vanya Edria RahmanihAnAfIAh ponggAWA & pArtners (dentons hprp)

Emita Rahmawatioentoeng surIA & pArtners

Ilman RakhmatrAkhmAt suroso AdvocAtes

Muhammad Razikunmuc consultIng group, memBer of russell Bedford InternAtIonAl

Gustaaf ReerinkABnr

Santo Reksoprodjopt desIgn gloBAl IndonesIA

Sophia RengganispWc IndonesIA

Vincencia Rininta EmasariBAnk IndonesIA

Erika RosalintAlAl ABu-ghAzAleh legAl (tAg-legAl)

Mahesa RumondorAdnAn kelAnA hArYAnto & hermAnto

Valdano RurumAkArIm & tAIrA s.

E.L. SajogomArkus sAJogo & AssocIAtes

Rika Salimoentoeng surIA & pArtners

Sunar SanubarischInder lAW fIrm

Mahardikha K. SardjanahAdIputrAnto, hAdInoto & pArtners

Nur Asyura Anggini SariBAnk IndonesIA

Bob Sarilpt pln (persero), eAst JAvA dIstrIButIon

Jutha SasmitakrIsnA lAW fIrm

Haryo SedewoIndonesIA Investment coordInAtIng BoArd

Harment SembiringIndonesIA nAtIonAl sIngle WIndoW

Joana Maleriluah SembiringsurIA nAtAAdmAdJA & AssocIAtes

Erwin SetiawaneY

Indra SetiawanAlI BudIArdJo, nugroho, reksodIputro, memBer of lex mundI

Iwan SetiawanmAkes & pArtners

Stephanie Lea Olivia Setidys

Arief Setyadipkf AccountAnts & BusIness AdvIsers

Hj. Wedhayati Sh. Mh.surABAYA dIstrIct court

Bonar SidabukkeBonAr sIdABukke & pArtners

Sudiman SidabukkesIdABukke clAn & AssocIAtes

Ricardo SimanjuntakrIcArdo sImAnJuntAk & pArtners

Yudianta Medio N. SimbolonsImBolon & pArtners lAW fIrm

Stefanny Oktaria SimorangkirBudIdJAJA InternAtIonAl lAWYers

Mario SinjalnurJAdIn sumono mulYAdI & pArtners

Edison Sipahutarpt pln (persero) IndonesIA stAte electrIcItY corporAtIon

Arnaldo JR SoaresArIYAnto ArnAldo lAW fIrm

S.H. Soegijokkp soegIJo, dJodI & rekAn

Dyah Soewitossek IndonesIAn legAl consultAnts

Ardi Haqi SollaotorItAs JAsA keuAngAn - IndonesIA fInAncIAl servIces AuthorItY

Joyce Sudarto

Yogi Sudrajat MarsonoAssegAf, hAmzAh & pArtners

Kusno Sugeng W.pt BImAsco cArgo sYstem

Marini SulaemanlegIsperItus lAWYers

Bambang SuprijantoeY

Yohanes SusantoArchIkon WIrAtAmA pt

Aria SuyudimAhkAmAh Agung repuBlIk IndonesIA

Fanri TamaralegIsperItus lAWYers

Sindu Tanpt multI kArYA prImAtAmA

Felicia TanialegIsperItus lAWYers

Kurniawan TanzilmAkArIm & tAIrA s.

Adripranata TarlimandAnIel dJoko tArlImAn & pArtner

Daniel Djoko TarlimandAnIel dJoko tArlImAn & pArtner

Rizaldy Tauhidioentoeng surIA & pArtners


Arief Tejo S.IndonesIAn logIstIcs And forWArders AssocIAtIon (AlfI)

Prawitra ThalibunIversItAs AIrlAnggA

Lasiman TjahpaticomBI logIstIcs

Harris ToengkagiemAkArIm & tAIrA s.

Claudia TrevanalegIsperItus lAWYers

Achmad Tri CahyonootorItAs JAsA keuAngAn - IndonesIA fInAncIAl servIces AuthorItY

Gatot TriprasetiorIvAI trIprAsetIo & pArtners

Runi TusitapWc IndonesIA

Yeremia ValentinolegIsperItus lAWYers

Diaz VatriandoAdnAn kelAnA hArYAnto & hermAnto

Sony Panji WicaksonoBAnk IndonesIA

Lydia WidiatyhAnAfIAh ponggAWA & pArtners (dentons hprp)

Safira Widodo

Anthony Winza ProbowoBudIdJAJA InternAtIonAl lAWYers

Revaldi Wirabuanassek IndonesIAn legAl consultAnts

Heri WitonokArImsYAh lAW fIrm

Budi WiyonoIndonesIAn logIstIcs And forWArders AssocIAtIon (AlfI)

Dani YahyacomBI logIstIcs

Muhammad Yusuf Mirza ZamhuriIndonesIA Investment coordInAtIng BoArd

Mohammad ZamronizAmro lAW fIrm

Jacob Zwaankpmg

IRAN, ISLAMIC REP.

t&s AssocIAtes

trAde promotIon orgAnIzAtIon of IrAn

Sareh AbadtalaborgAnIzAtIon of deeds And propertY regIstrAtIon And notArIes

Elham Abbasi

Kamran Abdovali

Morteza AdabcompAnY regIstrAtIon offIce

Ali AhmaditehrAn chAmBer of commerce, IndustrIes And mInes

Mousa AhmadiBorhAn credIt rAtIng AgencY

Behrooz AkhlaghiInternAtIonAl lAW offIce of dr. Behrooz AkhlAghI & AssocIAtes

Mohammad AlaviIrAnIAn AssocIAtIon of certIfIed puBlIc AccountAnts

Hamidreza Alipour ShirsavarIslAmIc AzAd unIversItY

Ali AmanidAYA-rAhYAft AudItIng & mAnAgement servIces

Mohammad Reza AnbiyaeiInternAtIonAl centre of hIgher educAtIon And scIentIfIc studIes (Iches)

Sogol ArshiprAelegAl IrAn

Zahra AsadimInIstrY of economIc AffAIrs And fInAnce

Anahita Asgari FardAsgArI & AssocIAtes InternAtIonAl lAW fIrm

Gholam Ali AsgharigreAt tehrAn electrIcItY dIstrIButIon compAnY (gtedc)

Zayer AyatIrAnIAn nAtIonAl tAx AdmInIstrAtIon (IntA)

Toktam Aynehkarpersol corporAtIon

Majed AziziancentrAl BAnk of the IslAmIc repuBlIc of IrAn

Rambod BarandoustconsultAnt

Somayeh BodaghicentrAl BAnk of the IslAmIc repuBlIc of IrAn

Farshid DavanidAvAn World InternAtIonAl trAdIng co.

Gholam-Hossein DavanidAYA-rAhYAft AudItIng & mAnAgement servIces

Mohammad DavanidAvAn World InternAtIonAl trAdIng co.

Farhad DerhamiBAYAn emrooz InternAtIonAl lAW fIrm

Sofie DjagharbekiantorossIAn, AvAnessIAn & AssocIAtes

Meysam DoaeiesfArAYen BrAnch, IslAmIc AzAd unIversItY

Roza EinifarInternAtIonAl lAW offIce of dr. Behrooz AkhlAghI & AssocIAtes

Shirin Ozra Entezaridr. shIrIn o. entezArI & AssocIAtes

Marjan EsfahanianhosseInneJAd & esfAhAnIAn lAW pArtners

Seyyed Amir Hossein EtesamisecurItIes And exchAnge orgAnIzAtIon of IrAn

Ali EttefaghettefAgh & co.

Shahin FadakarInternAtIonAl lAW offIce of dr. Behrooz AkhlAghI & AssocIAtes

Amir FardadpArsIAn InsurAnce co.

Bahram Farivar SadrishArestAn consultAnts

Zahra FarzaliyancompAnY regIstrAtIon offIce

Mohadeseh FereydounsecurItIes And exchAnge orgAnIzAtIon of IrAn

Saeideh GardeshKhahIzAdI lAW fIrm

Shahriar GhadimishArestAn consultAnts

Mahmud Ghadiri Sadrabadi

Allahyar Ghajar DavalloutehrAn munIcIpAlItY - fAnAvArAn shAhr co.

Saeedeh Haji HoseinimInIstrY of economIc AffAIrs And fInAnce

Ahmad HassanidAYA-rAhYAft AudItIng & mAnAgement servIces

Seyed Milad HossainisecurItIes And exchAnge orgAnIzAtIon of IrAn

Mahdiyar HosseininotArY offIce no. 1286 of tehrAn

Seyed Mohammad Reza Hosseini

Katayoun HosseinnejadhosseInneJAd & esfAhAnIAn lAW pArtners

Arash IzadiIzAdI lAW fIrm

Saleh Jaberiesk lAW fIrm

Nasim JahanbanigreAt tehrAn electrIcItY dIstrIButIon compAnY (gtedc)

Mohammad JaliliIrAn credIt scorIng

Farid KaniAtIeh AssocIAtes

Anooshiravan KarimikArImI & AssocIAtes lAW fIrm

Esmaeil Karimianesk lAW fIrm

Babak KashanizadehprovInce tehrAn electrIcItY dIstrIButIon compAnY (tepdc)

Setareh KermanikArImI & AssocIAtes lAW fIrm

Behnam KhatamisABetI & khAtAmI lAW fIrm

Amin Khoroush

Masoud KiumarthicentrAl BAnk of the IslAmIc repuBlIc of IrAn

Majid MahallatiA.m. mAhAllAtI & co.

Davoud MalekmohammadishArestAn consultAnts

Hamidreza MansouritehrAn electrIcItY dIstrIButIon co.

Mahnaz MehrinfarInternAtIonAl lAW offIce of dr. Behrooz AkhlAghI & AssocIAtes

Amir Karbasi MilanimIlAnI lAW fIrm

Amir MirtaherisABetI & khAtAmI lAW fIrm

Ali MirzaeecompAnY regIstrAtIon offIce

Golazin MokhtariAtIeh AssocIAtes

Farzaneh MontakhabsABetI & khAtAmI lAW fIrm

Zahra Moshref JavadiAtIeh AssocIAtes

Dorsa MossayebzadehInternAtIonAl lAW offIce of dr. Behrooz AkhlAghI & AssocIAtes

Mehdi Mousavipersol corporAtIon

Amir Tahami NejadpersIAn cArgo co. ltd.

Fariba NorouzipArsIAn InsurAnce co.

Hasan OmidvarAsgArI & AssocIAtes InternAtIonAl lAW fIrm

Zohreh PapicentrAl BAnk of the IslAmIc repuBlIc of IrAn

Shahla PournazerilAW offIces of shAhlA pournAzerI & AssocIAtes

Mohammad RahmaniBAYAn emrooz InternAtIonAl lAW fIrm

Yahya RayeganiprAelegAl IrAn

Atiyeh Rezaeidr. shIrIn o. entezArI & AssocIAtes

Mahboub SadeghicentrAl BAnk of the IslAmIc repuBlIc of IrAn

Pedram Sadeghiesk lAW fIrm

Amir Hossein SakihosseInneJAd & esfAhAnIAn lAW pArtners

Masoomeh SalimisABetI & khAtAmI lAW fIrm

Manoochehr Sarhang KhanlarikArImI & AssocIAtes lAW fIrm

Kambiz Sedaghat

Pouya SepehrshArestAn consultAnts

Amin SetayeshorgAnIzAtIon of deeds And propertY regIstrAtIon And notArIes

Ahmad ShabanifardInternAtIonAl centre of hIgher educAtIon And scIentIfIc studIes (Iches)

Sara Shabanifardrs component

Khatereh ShahbaziInternAtIonAl lAW offIce of dr. Behrooz AkhlAghI & AssocIAtes

Vahideh ShahyadpArsIAn InsurAnce co.

Hassan ShakeriprovInce tehrAn electrIcItY dIstrIButIon compAnY (tepdc)

Javad Bahar ShanjanifArJAm lAW offIce

Ali SharifinIk tAk co. ltd.

Pegah SharifzadehInternAtIonAl lAW offIce of dr. Behrooz AkhlAghI & AssocIAtes

Farzan ShirvanbeigitehrAn munIcIpAlItY - fAnAvArAn shAhr co.

Rajat Ratan Sinharcs pvt. ltd. BusIness AdvIsors group

Pedram Soltanipersol corporAtIon

Saeed Soltaniesk lAW fIrm

Mohsen SoltaninezhadkermAn chAmBer of commerce

Sahar SotoodehniaInternAtIonAl lAW offIce of dr. Behrooz AkhlAghI & AssocIAtes

Manijeh TabibimInIstrY of economIc AffAIrs And fInAnce

Seyyed Mehdi TabibzadehkermAn chAmBer of commerce

Mehdi TaghavimInIstrY of economIc AffAIrs And fInAnce

Mohammad Reza Talischipersol corporAtIon

Ebrahim TavakoliAtIeh AssocIAtes

Vrej TorossiantorossIAn, AvAnessIAn & AssocIAtes

Gholam Hossein Vahididr. vAhIdI & AssocIAtes

Zohreh Yazdani Paraei

Ahmad Yousefidr. YousefI lAW offIce

AmirHossein Zamani

IRAQ

eY

pWc

Ahmed Abboud Al JanabimenA AssocIAtes In AssocIAtIon WIth Amereller

Hadeel Salih Abboud Al-JanabimenA AssocIAtes In AssocIAtIon WIth Amereller

Shamil Abdul Bari OmargenerAl secretArIAt of councIl of mInIsters comsec

Mohammed AbdulmawjoodeAde org

Alaa AhmedmInIstrY of oIl

Muqdad Al JubooriAl-muhAmoon Al-mutAhIdoon for legAl consultIng, AdvocAtes & AccountIng mAnAgement

Qismah AlicentrAl BAnk of IrAQ

Saba AlimInIstrY of electrIcItY

Ihsan Jasim Al-KhalidimInIstrY of plAnnIng


Adil Al-LamimAnAgement sYstems InternAtIonAl

Rukaya Sabaah Al-OqabeemInIstrY of plAnnIng

Al-Azhar Al-RabiemInIstrY of plAnnIng

Munther B. HamoudiAl-BurAQ engIneerIng co. ltd.

Daniel HeintelmenA AssocIAtes In AssocIAtIon WIth Amereller

Deepak JohnBrIdgeWAY shIppIng & cleArIng servIces

Mohamed Salim KhalefmInIstrY of plAnnIng

Rjaa Abas KhalidimInIstrY of plAnnIng

Mohamad Khareem

Mzahim Mahmud Al-JubourisAnAd lAW fIrm

Hazim MajeedmInIstrY of electrIcItY

Modher Taha MajeedAl tAmImI & compAnY AdvocAtes & legAl consultAnts

Ammar Najiconfluent lAW group

Bangeen Nuri YabanurI YABA lAW offIce

Mohammed Ali Qanbar

Dhirar SalimAl-hAmId for generAl contrActIng And trAdIng compAnY

Kareem Salim KamashgenerAl commIssIon for tAxes

Mohammed ShawkatmInIstrY of electrIcItY

Abdelrahman SherifdlA mAtouk BAssIounY (pArt of dlA pIper group)

Ammar ShibeebmInIstrY of electrIcItY

Anand V.S.AWArdA cArgo compAnY

Mohammed YahyaeAde org

Dahlia ZamelmenA AssocIAtes In AssocIAtIon WIth Amereller

IRELAND

Seán BartonmccAnn fItzgerAld

Rachel BegginspWc IrelAnd

Emily BourkepWc IrelAnd

Aaron BoyleArthur cox, memBer of lex mundI

Cormac Bradleyrps group

Richard BreenWIllIAm frY

Peter BrennanpuBlIc procurement servIces

John ComerfordcooneY cAreY consultIng ltd. - memBer of russell Bedford InternAtIonAl

Anna-Marie CurranA&l goodBodY

Emma DohertymAtheson

Gavin Dohertyeugene f. collIns solIcItors

Ciara DooleyArthur cox, memBer of lex mundI

Kenneth EganArthur cox, memBer of lex mundI

Garret FarrellymAtheson

Laura Feelyeugene f. collIns solIcItors

Joanne FinnBYrne WAllAce

Frank FlanaganmAson hAYes & currAn

Sinead GraceBeAuchAmps

Mary HenchyrAthdoWn countY councIl

David HennessymAson hAYes & currAn


Áine HughesA&l goodBodY

Thomas JohnsonIrIsh BuIldIng control InstItute

William JohnstonArthur cox, memBer of lex mundI

Sarah JoyceoffIce of the revenue commIsIoners

Amy KavanaghpWc IrelAnd

Noel KavanaghesB netWorks

Liam KennedyA&l goodBodY

Turlough KieranoffIce of government procurement

Pauline LouthBeAuchAmps

Eamonn MaddencooneY cAreY consultIng ltd. - memBer of russell Bedford InternAtIonAl

Aoibhinn MaloneymAson hAYes & currAn

Bernadette McArdleIrIsh BuIldIng control InstItute

Gerry McCartneyIrIsh credIt BureAu

Kevin MeehancompAss mArItIme ltd.

Heather MurphymAtheson

Enda NewtonAmoss solIcItors

David O’BrienoffIce of government procurement

Tom O’BrienoffIce of government procurement

Fiona O’Connello’flYnn exhAms

Laura O’ConnormAson hAYes & currAn

Seóna O’DonnellanmAtheson

Irene O’Donovano’flYnn exhAms

Brian O’MalleyA&l goodBodY

John O’ShaughnessyIrIsh WAter

Shaun O’SheaBeAuchAmps

Kevin QuinnpWc IrelAnd

Susan RobertsoncentrAl BAnk of IrelAnd - centrAl credIt regIster

Bryan RogersesB netWorks

Noel Rubothamcourts servIce of IrelAnd

Colin Short

Jim ThorperoughAn And o’donovAn

Aidan Timminsthe propertY regIstrAtIon AuthorItY

Mark TraynorA&l goodBodY

Joe TynanpWc IrelAnd

Marcus WalshA&l goodBodY

Patrick WalshephIlIp lee solIcItors

Maura YoungIrIsh credIt BureAu

ISRAEL

eY IsrAel

folmAn-megIorA, Adv

Yossef BelBel

Moti Amirthe IsrAel electrIc corporAtIon ltd. - dAn dIstrIct

Eyal Bar-EliezerBAlter, guth, AlonI llp

Yuval Bar-GilYIgAl Arnon & co.

Ariel Ben HurefrAtI gAlIlI confIno & co.

Jacob Ben-ChitritYIgAl Arnon & co.

Jeremy BenjamingoldfArB selIgmAn & co.

Moshe Ben-YairpuBlIc utIlItY AuthorItY-electrIcItY

Sara BittonIsrAel customs dIrectorAte

Roy CanererdInAst, Ben nAthAn, toledAno & co. AdvocAtes

Eitan CarmelecA-ethAn cArmel ArchItects

Doron CohenrAveh, rAvId & co. cpAs - memBer of russell Bedford InternAtIonAl

Yael CremamInIstrY of fInAnce

Itay DeutschnAschItz, BrAndes, AmIr & co.

Guy Dvorys. horoWItz & co., memBer of lex mundI

Moria Eshel-OchmanmInIstrY of JustIce

Yigal Faberman

Amichay FinkelsteinAmIt, pollAk, mAtAlon & co.

Jonathan FinklestonemeItAr lIQuornIk gevA leshem tAl

Nitzan Fisher ConfortiYIgAl Arnon & co.

Eliran FurmanYIgAl Arnon & co.

Viva GayererdInAst, Ben nAthAn, toledAno & co. AdvocAtes

Tuvia GeffennAschItz, BrAndes, AmIr & co.

Ido GonengoldfArB selIgmAn & co.

Alex GreenbergmeItAr lIQuornIk gevA leshem tAl

Amos HacmunheskIA-hAcmun lAW fIrm

Liron HaCohenYIgAl Arnon & co.

Itai HagaymInIstrY of fInAnce

Maram HasanerdInAst, Ben nAthAn, toledAno & co. AdvocAtes

Shlomi HayzlermInIstrY of JustIce

Dan HerzigherzIg-BArAk-hAdAssI

Tali Hirsch ShermanmInIstrY of constructIon And housIng

Roni HirshenzonmInIstrY of JustIce

Vardit IsaacmInIstrY of fInAnce

Gilad Katzs. horoWItz & co., memBer of lex mundI

Zeev KatzpWc IsrAel

Vered KirshnerpWc IsrAel

Adam KleingoldfArB selIgmAn & co.

Noa Kleppers. horoWItz & co., memBer of lex mundI

Gideon KorengIdeon koren & co. lAW offIces

Matan LazarlAzAr & co.

Zil LevinmInIstrY of JustIce

Michelle Libermans. horoWItz & co., memBer of lex mundI

Amnon LorchYIgAl Arnon & co.

Nofar MaimonrAveh, rAvId & co. cpAs - memBer of russell Bedford InternAtIonAl

Liron MendelevitzkrIef AlBAtros ltd.

Yeoshua Miniviskirsm shIff hAzenfrAtz & co.

Michael MograbipeltrAnsport

Shay MoyalfAhn kAnne & co. grAnt thornton IsrAel

Assaf NeemanrInAt & AssAf neemAn - ArchItects

Yonathan NissenhausgoldfArB selIgmAn & co.

Gil OrenYIgAl Arnon & co.

Yael Pollack GlickIcA

Gidon RatzerorIAn sh.m. ltd.

Oren RothYIgAl Arnon & co.

Tzippi RozenbergtzIppI rozenBerg lAW fIrm

Sefi RubinfAhn kAnne & co. grAnt thornton IsrAel

Amir ShaniAmIt (pAnAlpInA)

Daniel SingermancofAceBdI

Hugo SpangenthalmIshAB

Ronnie TalmoremInIstrY of JustIce

Eran B. TaussigBAlter, guth, AlonI llp

Yuval TiktintIktIn electrIcAl plAnnIng 2003 ltd.

Giora UngarmeItAr lIQuornIk gevA leshem tAl

Eylam WeissWeIss, porAt & co.

Zeev WeissWeIss, porAt & co.

Michal Zohar-NeisteinnAschItz, BrAndes, AmIr & co.

ITALY

AgenzIA delle dogAne e deI monopolI

BAnk of ItAlY

Gaia AccettaportolAno cAvAllo studIo legAle

Paolo AcciarimInIstero dell’economIA e fInAnze

Marco Sebastiano AccorràstudIo legAle Accorrà

Fabrizio AcerbispWc - tAx And legAl servIces


Patrick Actis PerinettostudIo legAle chIomentI

Silvia AdanisheArmAn & sterlIng llp

Andrea AgamennoneArchItetto

Giuseppe AlemaniAlemAnI e AssocIAtI

Umberto AlesiAlesI desIgn

Federico AntichstudIo dell’AvvocAto AntIch

Umberto AntonellistudIo legAle AssocIAto Ad Ashurst llp

Rosaria AranciogrImAldI studIo legAle

Stefania Arangioorder of engIneers - rome

Gaetano ArnòpWc - tAx And legAl servIces

Ivan ArrottapWc - tAx And legAl servIces

Marco BarbisheArmAn & sterlIng llp

Gianluigi BaronipWc - tAx And legAl servIces

Domenico BenincasastudIo legAle BenIncAsA nervI pellegrInI & pArtners

Claudia BeranzolicAIAzzo, donnInI, pAppAlArdo & AssocIAtI

Carlo BerarduccicArlo BerArduccI ArchItecture

Giampaolo BottaspedIporto - AssocIAzIone spedIzIonIerI corrIerI e trAsportAtorI dI genovA

Giuseppe BroccoliBdAlAW

Marco BuffarinimInIstero dell’economIA e fInAnze

Massimiliano CafaromunIcIpAlItY of rome - depArtment of economIc development

Sergio CalderaraclegAl

Federico CallonistudIo corno - memBer of russell Bedford InternAtIonAl

Claudia CaluoristudIo dell’AvvocAto AntIch

Gianluca CambareritonuccI & pArtners

Iacopo CaninoWhIte & cAse llp

Alessandro CappaicocuzzA e AssocIAtI

Antonio CappielloconsIglIo nAzIonAle del notArIAto

Carla Cappielloorder of engIneers - rome

Cecilia CarraralegAnce AvvocAtI AssocIAtI

Manuel Casalboniorder of engIneers - rome

Andrea CastellanipIrolA pennuto zeI & AssocIAtI

Antonino CastorinorIstuccIA tufArellI e AssocIAtI

Francesca CeccobellistudIo legAle BeltrAmo

Sandro CeciliArIetI s.p.A. AceA group

Da Sol ChoistudIo legAle AssocIAto Ad Ashurst llp

Nicla CimminopWc - tAx And legAl servIces

Domenico ColellaorsIngher ortu – AvvocAtI AssocIAtI

Michele Collettaorder of engIneers - rome

Lorenzo Colombi ManziWhIte & cAse llp

Fabrizio ColonnastelÉ & pArtners

Mattia Colonnelli de GasperiscolonnellI de gAsperIs studIo legAle

Barbara CorsettiportolAno cAvAllo studIo legAle

Filippo CorsinistudIo legAle chIomentI

Barbara CortesistudIo legAle guAstI

Yvette CostaWhIte & cAse llp

Antonio CutinipWc - tAx And legAl servIces

Salvatore CuzzocreapWc - tAx And legAl servIces

Mariano DavolipIrolA pennuto zeI & AssocIAtI

Daniele De BenedettistudIo Avv. dAnIele de BenedettI

Rosa Del SindacoABBAtescIAnnI studIo legAle e trIButArIo

Mario Di CarlorIstuccIA tufArellI e AssocIAtI

Francesco DialticBA studIo legAle e trIButArIo

Federico DiniAnAc- ItAlIAn nAtIonAl AntI-corruptIon AuthorItY

Luigi DonatoBAncA d’ItAlIA

Charles EnglishWhIte & cAse llp

Francesca ErmicestudIo legAle chIomentI

Emanuela ErrighilegálIA

Giulia FabrizirIstuccIA tufArellI e AssocIAtI

Chiara FamiliaristudIo legAle AssocIAto Ad Ashurst llp

Davide FerracinpWc - tAx And legAl servIces

Maddalena FerraristudIo notArIle ferrArI

Roberta Ferrarionorton rose fulBrIght

Barbara Mirta FerripWc - tAx And legAl servIces

Daniela FiorettigrImAldI studIo legAle

Valerio FontanesisheArmAn & sterlIng llp

Emanuele FranchipWc - tAx And legAl servIces

Pier Andrea Fré Torelli MassinicArABBA & pArtners

Filippo FrigerioportolAno cAvAllo studIo legAle

Carlo FumagallistudIo fumAgAllI

Paolo Gallaratinctm studIo legAle

Andrea GangemiportolAno cAvAllo studIo legAle

Alessandro GeneralistudIo legAle AssocIAto Ad Ashurst llp

Daniele GeronzilegAnce AvvocAtI AssocIAtI

Enrica Maria GhiastudIo legAle ghIA

Lucio GhiastudIo legAle ghIA

Ruggero Gianniniorder of engIneers - rome

Andrea GiarettasheArmAn & sterlIng llp

Vincenzo Fabrizio GigliogIglIo & scofferI studIo legAle del lAvoro

Elena GiuffrèstudIo legAle AssocIAto Ad Ashurst llp

Andrea GrappellinunzIAnte mAgrone

Antonio GriecogrIeco e AssocIAtI

Federico GuastistudIo legAle guAstI

Francesca Inchingolocourt of AppeAl of rome

Pamela InfantinostudIo legAle AssocIAto Ad Ashurst llp

Alberto IraceArIetI s.p.A. AceA group

Giovanni IzzoABBAtescIAnnI studIo legAle e trIButArIo

Daniela Jouvenal LongnunzIAnte mAgrone

Ignazio La CandiapIrolA pennuto zeI & AssocIAtI

Luca LavazzapWc - tAx And legAl servIces

Elio LeonettistudIo legAle chIomentI

Giovanni LiottaconsIglIo nAzIonAle del notArIAto

Stefano LiottaArIetI s.p.A. AceA group

Enrico LodicrIf s.p.A.

Giulia LoiorsIngher ortu – AvvocAtI AssocIAtI

Salvatore LombardoconsIglIo nAzIonAle del notArIAto

Stefano Macchi di CelleremAcchI dI cellere gAngemI

Marta MagistrellisheArmAn & sterlIng llp

Carlo MajerlIttler

Valerio Severo MarottaWhIte & cAse llp

Laura MarrettaromolottI mArrettA InternAtIonAl lAW fIrm

Donatella MartinellistudIo legAle AssocIAto tommAsInI e mArtInellI

Pietro MasiorsIngher ortu – AvvocAtI AssocIAtI

Silvano MazzantinimArAzzI & AdvIsors

Giannalberto MazzemAcchI dI cellere gAngemI

Gennaro Mazzuoccolonorton rose fulBrIght

Carloandrea MeaccistudIo legAle AssocIAto Ad Ashurst llp

Gianluca MedinastudIo legAle AssocIAto Ad Ashurst llp

Priscilla MerlinonunzIAnte mAgrone

Fatima MertadIBl consultIng lAW fIrm

Luca Minelliorder of engIneers - rome

Roberto MinnuccimInnuccI AssocIAtI srl

Luca MirabilesheArmAn & sterlIng llp

Marco Monaco SorgetonuccI & pArtners

Nicola MontaniniBIm on

Maria Teresa MonteduromInIstero dell’economIA e fInAnze

Micael MontinariportolAno cAvAllo studIo legAle

Rosario MorascastudIo legAle AssocIAto Ad Ashurst llp

Valeria Morosinitoffoletto e socI lAW fIrm, memBer of Ius lABorIs

Davide NeirottipWc - tAx And legAl servIces

Gianmatteo NunziantenunzIAnte mAgrone

Giuseppe NupierimArAzzI & AdvIsors

Luca OcchettapIrolA pennuto zeI & AssocIAtI

Mario OrsenigostudIo legAle AssocIAto Ad Ashurst llp

Nicole PaccaraWhIte & cAse llp

Fabiana PadronirIstuccIA tufArellI e AssocIAtI

Luciano Panzanicourt of AppeAl of rome

Virginia Paparozzinctm studIo legAle

Arcengelo PecchiamAcchI dI cellere gAngemI

Yan PecoraroportolAno cAvAllo studIo legAle

Federica PerialestudIo legAle AssocIAto Ad Ashurst llp

Alessandro PigaWhIte & cAse llp

Annamaria PinzutistudIo legAle AssocIAto Ad Ashurst llp

Margherita PiromalliWhIte & cAse llp

Francesco Prastatoorder of engIneers - rome

Maria ProgidapWc - tAx And legAl servIces

Riccardo RaostudIo legAle AssocIAto Ad Ashurst llp

Valentina RiccistelÉ & pArtners

Marianna RistucciarIstuccIA tufArellI e AssocIAtI

Claudia RivieccioportolAno cAvAllo studIo legAle

Anna RomanosAttA romAno & AssocIAtI

Tommaso Edoardo RomolottiromolottI mArrettA InternAtIonAl lAW fIrm

Michele SalemolexoperA

Francesca SalernolegAnce AvvocAtI AssocIAtI

Michele Salernokrcom

Alessandro SalvadorsheArmAn & sterlIng llp

Giuseppe SantarellitonuccI & pArtners

Arturo SantoropIrolA pennuto zeI & AssocIAtI

Filippo SattasAttA romAno & AssocIAtI

Francesco SciaudonegrImAldI studIo legAle

Alice ScottistudIo legAle guAstI


Lidia Maria SellastudIo corno - memBer of russell Bedford InternAtIonAl

Dario SencarpWc - tAx And legAl servIces

Susanna ServicArABBA & pArtners

Massimiliano SilvettilegálIA

Pierluigi SodiniunIoncAmere

Manlio Carlo Soldani

Marco SportelliWhIte & cAse llp

Maria Antonietta TanicostudIo legAle tAnIco

Andrea TediolistudIo legAle tedIolI

Giuseppe TelescaAgenzIA delle entrAte

Alessandro Tirocchiorder of engIneers - rome

Roberto TironecocuzzA e AssocIAtI

Francesca TironipWc - tAx And legAl servIces

Adriana TisiWhIte & cAse llp

Giacinto TommasinistudIo legAle AssocIAto tommAsInI e mArtInellI

Luca TormenportolAno cAvAllo studIo legAle

Nicola ToscanostudIo legAle AssocIAto Ad Ashurst llp

Silvia TottiWhIte & cAse llp

Yasmina TourougoustudIo legAle AssocIAto Ad Ashurst llp

Alessandra TramontellistudIo legAle AssocIAto Ad Ashurst llp

Stefano TrescaIseed

Luca TufarellirIstuccIA tufArellI e AssocIAtI

Valentina TurcoportolAno cAvAllo

Maurizio Vaccavm ImpIAntI elettrIcI

Rachele Vacca de DominicisgrIeco e AssocIAtI

Eugenio VaccarigrIeco e AssocIAtI

Mario ValentinipIrolA pennuto zeI & AssocIAtI

Elisabetta VentrellaBdAlAW

Enrico ViscamunIcIpAlItY of rome - depArtment of economIc development

Fabio ZanchiBdAlAW

Emilio ZendriArIetI s.p.A. AceA group

JAMAICA

freIght hAndlers lImIted

mArItIme And trAnsport servIces ltd.

msr engIneers

nAtIonAl Works AgencY

tAx AdmInIstrAtIon At the mInIstrY of fInAnce & puBlIc servIce

the shIppIng AssocIAtIon of JAmAIcA

Dahlia AlertmetAl plus engIneerIng & constructIon ltd.

Rollin AlverangamInIstrY of economIc groWth And JoB creAtIon (megJc)

Cheridah Ashleynunes, scholefIeld deleon & co.

Maurice BarrettIntegrItY commIssIon

Greta Boguesthe prIvAte sector orgAnIsAtIon of JAmAIcA

Christopher Bovelldunncox

Aneisha BrownfogA dAleY

Sherona CampbellmInIstrY of locAl government & communItY development

Errington CaseJAmAIcA puBlIc servIce compAnY lImIted

Gregg DennisBusIness recoverY servIces ltd.

Camille FaceyfAceYlAW

L. Howard FaceyfAceYlAW

Joan Ferreira-DallasABtAx lImIted

Nicole FogafogA dAleY

Keisha Melhado ForrestJAmAIcA nAtIonAl group ltd.

Shelley-Anne Forte-SykeshArt muIrheAd fAttA AttorneYs At lAW

Kristifer FreemanceAc solutIons

Jan GordonpAtterson mAIr hAmIlton

Narda Grahamdunncox

Gabrielle GrantmYers, fletcher & gordon, memBer of lex mundI

Herbert Winston GrantgrAnt, steWArt, phIllIps & co.

Matthieu H. J. BeckfordrAttrAY pAtterson rAttrAY

Inger Hainsley-BennettcompAnIes offIce

Howard HarrisfogA dAleY

Meris HaughtontAx AdmInIstrAtIon JAmAIcA

Marsha Henry-MartinmInIstrY of locAl government & communItY development

Lois HydeBdo

Michael HyltonhYlton poWell

Donovan Jacksonnunes, scholefIeld deleon & co.

Blaine JarrettJAmAIcA puBlIc servIce compAnY lImIted

Topaz Johnsondunncox

Denise E. KitsongrAnt, steWArt, phIllIps & co.

Ruth-Ann Lacey-SherardnAtIonAl envIronment & plAnnIng AgencY

Andrew K. LawrenceBAnJoko lAW

Shellie LeoncompAnIes offIce

Grace Lindonunes, scholefIeld deleon & co.

Rachael LodgefogA dAleY

Marlon LoweJAmAIcA customs depArtment

Stephanie MacLeannAtIonAl lAnd AgencY

Lynda MairpAtterson mAIr hAmIlton

Winston McCallatrevor hAmIlton & AssocIAtes

Raynold McFarlaneBdo

Horace MessadoJAmAIcA puBlIc servIce compAnY lImIted

Alton MorganlegIs-Alton e. morgAn & co. AttorneYs-At-lAW

Gillian MullingsnAYlor & mullIngs

Thalia MyersJAmAIcA nAtIonAl group ltd.

Camara NelsonWest IndIes home contrActors

Trevor PattersonpAtterson mAIr hAmIlton

Ainsley PowelltAx AdmInIstrAtIon JAmAIcA

Kevin PowellhYlton poWell

Norman Rainfordkpmg

Judith RamlogancompAnIes offIce

Paul RandallcredItInfo JAmAIcA lImIted

Hilary ReidmYers, fletcher & gordon, memBer of lex mundI

Fayola Evans RobertsoffIce of supervIsor of InsolvencY

Camile RoseJAmAIcA puBlIc servIce compAnY lImIted

Andrea Scarlett-LozerlevY cheeks

Keith SeniorJAmAIcA nAtIonAl group ltd.

Norman ShandkIngston And st. AndreW corporAtIon

John SinclairsInco’s electrIcAl co. ltd.

Arlet SmithBdo

Ferdinand SmithoffIce of supervIsor of InsolvencY

Tamiko SmithrAmsAY smIth

Elizabeth StairnAtIonAl lAnd AgencY

Hakon StefanssoncredItInfo JAmAIcA lImIted

Craig StephencredItInfo JAmAIcA lImIted

Wayne StrachanBAker tIllY JAmAIcA

Kenneth TomlinsonBusIness recoverY servIces ltd.

Ariel von CorkoffIce of supervIsor of InsolvencY

Cheriese WalcottnAtIonAl lAnd AgencY

Osawaki WickhamJAmAIcA puBlIc servIce compAnY lImIted

Dominic WilliamsJAmAIcA puBlIc servIce compAnY lImIted

Elaine WilliamsJAmAIcA nAtIonAl group ltd.

Marc WilliamsWIllIAms, mckoY & pArtners

Mark WilliamskIngston WhArves lImIted

Paul Williamscomplete development solutIons, ltd.

Angelean Young-DaleyJAmAIcA puBlIc servIce compAnY lImIted

JAPAN

T. AdachisAnkYu Inc osAkA Br.

Daiki AkahanelAW offIces of AkAhAne, IsekI & hondA (AIh lAW)

Junji AraikInden co.

Fumika ChoWhIte & cAse llp

Jeffrey DresslerWhIte & cAse llp

Takuya EguchimorI hAmAdA & mAtsumoto - osAkA

Toyoki EmotoAtsumI & sAkAI

Kayoko FujiiJApAn credIt InformAtIon reference center corp.

Kiyoshi FujitaAdAchI, henderson, mIYAtAke & fuJItA

Miho FujitaAdAchI, henderson, mIYAtAke & fuJItA

Rika FukazawafukAzAWA shAroushI offIce

Tatsuya FukuiAtsumI & sAkAI

Hiroshi FukunagamInIstrY of JustIce

Taichi HaraguchieY

Fuyuka HaranohAYABusA AsukA lAW offIces

Yuichi HasegawaAdAchI, henderson, mIYAtAke & fuJItA

Makiko HasuwapWc legAl JApAn

Miki Hayashih2o godo JImusho

Keita HitomiAtsumI & sAkAI

Shunsuke HondaAnderson morI & tomotsune

Akiko HorishIhoshoshI lAWYer offIce AkIko horI

Masaaki IinosocIAl InsurAnce lABor consultAnt

Shouichi ImanishilAWYer

Keisuke ImonWhIte & cAse llp

Hiroshi InagakihAnkYu hAnshIn express co. ltd.

Ryuji InoeY

Kazuhiko IshibashikAnsAI electrIc poWer

Akiko IsoyamapWc tAx JApAn

Kazuo KamatasumItomo mItsuI constructIon

Akane KanoAgIp

Takamatsu KaoruhAYABusA AsukA lAW offIces

Kazuo KasaiWhIte & cAse llp

Hiroshi KasuyaBAker mckenzIe

Shoji KatokAJImA corporAtIon

Masahiko KimuranIppon express co. ltd.


Seiya KinoshitanIhon unIversItY college of rIsk mAnAgement

Takumi KiriyamanIshImurA & AsAhI

Akemi KitoupWc tAx JApAn

Soichi KiyatAkenAkA corporAtIon

Akiko KobayashicredIt InformAtIon center corp.

Masayoshi KobayashiBAker mckenzIe

Shinji KodashImIzu corporAtIon

Yoshiko KoizumicItY-YuWA pArtners

Hiroyuki KonishikonIshI tAx And AccountIng

Yasuyuki KuribayashicItY-YuWA pArtners

Torahiko MasutaniAnderson morI & tomotsune

Hiroaki MatsuinIshImurA & AsAhI

Nobuaki MatsuokaosAkA InternAtIonAl lAW offIces

Kazuya MiyakawapWc tAx JApAn

Toshio MiyatakeAdAchI, henderson, mIYAtAke & fuJItA

Michihiro MorinIshImurA & AsAhI

Yuka MoritamInIstrY of lAnd, InfrAstructure, trAnsport And tourIsm

Tatsuaki MurakaminIshImurA & AsAhI

Satoshi NagauranAgAurA personnel mAnAgement offIce

Hideto NakaikInden co.

Toshiaki NakamuratodA BuIldIng corporAtIon

Masaru NakanotAIseI corp

Jumpei NakataeY

Ken NakatsukanAkAtsukA ken tAx AccountIng offIce

Noriyuki Nishin&A legAl offIce

Hiromasa Nishibayashi

Keisuke NishimuraWhIte & cAse llp

Hiroko NumatalABor And socIAl securItY AttorneY hArness, Inc.

Fumiya ObinatanIshImurA & AsAhI

Yuya OkajimapWc legAl JApAn

Kotaro OkamotopWc legAl JApAn

Wataru OkatanIshImurA & AsAhI

Yoshihiko OnolABor And socIAl securItY AttorneY YoshIhIko ono offIce

Hiroyuki OsukaosAkA dIstrIct court

Anna RedmondtorAY IndustrIes, Inc.

Yoko SagawasAgAWA lABor And socIAl securItY AttorneY

Yoko SaitoWhIte & cAse llp

Yuka SakaicItY-YuWA pArtners

Etsuo SakurainIshImAtsu constructIon

Keiko SakuraisAkurA InternAtIonAl legAl pArtner

Sara SandfordgArveY schuBert BArer lAW fIrm

Hitoshi SaruwatarikInkI tsukAn co. ltd.

Kei SasakiAnderson morI & tomotsune

Ichiro Sato

Tetsuro SatoBAker mckenzIe

Yoshiharu SatohAzAmA Ando corporAtIon

Yuda ShibuyaAnderson morI & tomotsune

Junko SuetomiBAker mckenzIe

Yuri SuganonIshImurA & AsAhI

Tomoyuki SusukidaWhIte & cAse llp

Junya SuzukiBAker mckenzIe

Yasuyuki SuzukihAYABusA AsukA lAW offIces

Hiroaki TakahashiAnderson morI & tomotsune

Hiroto TakahashiAtsumI & sAkAI

Yasuyuki TakahashinIssIn corporAtIon

Yohei TakayanagikAnsAI electrIc poWer

Kuniyoshi TanakasumItomo mItsuI constructIon

Mikio TasakanIttsu reseArch InstItute And consultIng, Inc.

Tatsuro TeradakoJImA lAW offIces

Kazuki ToriuchiAlps logIstIcs co. ltd.

Takaharu TotsukaAnderson morI & tomotsune

Naohiro ToyodasumItomo mItsuI trust Asset mAnAgement

Hiroe ToyoshimanAkAmoto & pArtners

Takeo TsukamotonIshImurA & AsAhI

Shougo TsurutapWc tAx JApAn

Konomu UchimuractI engIneerIng co. ltd.

Yuichi Urataoh-eBAshI lpc & pArtners

Jun UsamiWhIte & cAse llp

Yoshinori UsuimorI hAmAdA & mAtsumoto - osAkA

Yuriko UyamaAnderson morI & tomotsune

Hitoshi WakiyamAedA corporAtIon

Michi YamagamiAnderson morI & tomotsune

Akihiro YamamototoBImAtsu lAW

Shunichi YamamotoYAmAmoto tAx AccountIng offIce

Takayuki YamashitaAnderson morI & tomotsune

Yoshio YanagisawanIssIn corporAtIon

Tomohiro Yoshidasupreme court

Hiroaki YotabuntokYo hIgh court

JORDAN

eY

JordAn securItIes commIssIon

lAnd And surveY dIrectorAte

pWc JordAn

Hisham AbabnehsAfWAn mouBAYdeen lAW fIrm In AssocIAtIon WIth dentons

Fathia AbdulkhaliqrABAh And shArAIhA legAl consultAnts

Yafa AbourahAl tAmImI & compAnY AdvocAtes & legAl consultAnts

Hayja’a Abu Al Hayja’atAlAl ABu-ghAzAleh legAl (tAg-legAl)

Nayef Abu AlimpremIer lAW fIrm llp

Maryam Abu RaghebtAlAl ABu-ghAzAleh legAl (tAg-legAl)

Nadine Abu-ShaqraAlI shArIf zu’BI, AdvocAtes & legAl consultAnts

Ibrahim AkelsAed kArAJAh & pArtners llp

Bassam Gh Al AbdallatQudAh lAW fIrm

Farah Al GhazwitAlAl ABu-ghAzAleh legAl (tAg-legAl)

Aya Al KloubAl tAmImI & compAnY AdvocAtes & legAl consultAnts

Manal Al RawabdehcompAnIes control depArtment

Ahmad AlalemJordAn customs

Mera AlamatkhAlIfeh & pArtners lAWYers

Eman M. Al-DabbasInternAtIonAl BusIness legAl AssocIAtes

Ashraf Alja’fari

Omar AljazyAlJAzY & co. AdvocAtes & legAl consultAnts

Mohanna Al-KattangreAter AmmAn munIcIpAlItY

Farah Al-MajaliInternAtIonAl consolIdAted for legAl consultAtIons

Liana Al-MuflehhAmmourI And pArtners AttorneYs At-lAW

Rania AlnaberInternAtIonAl BusIness legAl AssocIAtes

Ghada Al-Sha’arawiBeIrutI AttorneYs & counselors At lAW

Fadi Al-TayyancentrAl BAnk of JordAn

Ahmad AmoudicrIf JordAn

Saleh M. Abdel AtiAlI shArIf zu’BI, AdvocAtes & legAl consultAnts

Yazan BarghoutiBArghoutI khIrfAn hAttAr AdvocAtes

Aya BassoumihAmmourI And pArtners AttorneYs At-lAW

Mohammad BeirutiBeIrutI AttorneYs & counselors At lAW

Michael T. DabitmIchAel t. dABIt & AssocIAtes

Mohammad Mufleh El-QudahQudAh lAW fIrm

Vincent FlamantAQABA contAIner termInAl

Qais FrehatzAlloum & lAsWI lAW fIrm

Fadiz A. FreijBeIrutI AttorneYs & counselors At lAW

Anas FukahaaIstd

Aya GarbiehcentrAl BAnk of JordAn

Ziad GhanmacentrAl BAnk of JordAn

Nida Goussous

Jawad HamdanJAWAd + pArtners

Tariq HammourihAmmourI And pArtners AttorneYs At-lAW

Sami HattabAmmAn stock exchAnge

Muayyad HattarBArghoutI khIrfAn hAttAr AdvocAtes

Nadim HattarsAed kArAJAh & pArtners llp

Lubna HawamdehAlI shArIf zu’BI, AdvocAtes & legAl consultAnts

George HazbounInternAtIonAl consolIdAted for legAl consultAtIons

Reem HazbounInternAtIonAl consolIdAted for legAl consultAtIons

Jenan HijjawicompAnIes control depArtment

Tayseer Ismailnour AlshArQ trAdIng compAnY

Basel KawarkAWAr trAnsport & trAnsIt kArgo

Samer KawarsAmer kAWAr & AssocIAtes, consultAnts And legAl AdvIsors

Rasha LaswizAlloum & lAsWI lAW fIrm

Firas MalhasInternAtIonAl BusIness legAl AssocIAtes

Fares MasriBArghoutI khIrfAn hAttAr AdvocAtes

Celina MouasherAlJAzY & co. AdvocAtes & legAl consultAnts

Lana MsamehzAlloum & lAsWI lAW fIrm

Hussein MunirAlI shArIf zu’BI, AdvocAtes & legAl consultAnts

Tareef NabeelnABeel lAW offIces

Laith NabulsizAlloum & lAsWI lAW fIrm

Omar B. NaimnAtIonAl constructIon compAnY

Adnan NajicentrAl BAnk of JordAn

Dana A. NamrouqaBeIrutI AttorneYs & counselors At lAW

Khaldoun NazerkhAlIfeh & pArtners lAWYers

Lama QutaishatcompAnIes control depArtment

Naji QutieshatInternAtIonAl BusIness legAl AssocIAtes

Hala QutteinehAl tAmImI & compAnY AdvocAtes & legAl consultAnts

Osama Y. Sabbaghthe JordAnIAn electrIc poWer co. ltd. (Jepco)

Lana Salamehthe JordAnIAn counselor


Khaled SaqqafAl tAmImI & compAnY AdvocAtes & legAl consultAnts

Manhal Sayeghthe JordAnIAn electrIc poWer co. ltd. (Jepco)

Firas SharaiharABAh And shArAIhA legAl consultAnts

Nour StaitiehsAed kArAJAh & pArtners llp

Batool Ghassan TanashQudAh lAW fIrm

Haneen TantashAlI shArIf zu’BI, AdvocAtes & legAl consultAnts

Khaled Tuffahakpmg kAWAsmY & pArtners co.

Basel UraiqaturAIQAt ArchItects

Basma Abdallah UraiqaturAIQAt ArchItects

Azzam ZalloumzAlloum & lAsWI lAW fIrm

Malak ZuaitersAed kArAJAh & pArtners llp

Deema Abu ZulaikhatAlAl ABu-ghAzAleh legAl (tAg-legAl)

KAZAKHSTAN

Aksu ferroAlloYs plAnt - BrAnch of tnc kAzchrome Jsc

kuBleI llp

stAte revenue commIttee

zhelAYevskIY grAIn products complex Jsc

Emil Halilyevich AbdrashitovnotArY AssocIAtIon of the AlmAtY cItY

Marina AbdrashitovadesIgn concept llp

Mikhail AbdulovgrAtA InternAtIonAl

Sardar Inarovich AbdysadykovnotArY AssocIAtIon of the AlmAtY cItY

Kuben AbzhanovBAker mckenzIe

Almagul AgadilgrAtA InternAtIonAl

Bulat AhmetovArhIco ArhstudIo

Zulfiya AkchurinagrAtA InternAtIonAl

Sabit AkhmetovmInIstrY of fInAnce

Altynbek AkpanoveconomIc reseArch InstItute kAzAkhstAn

Saparbek AkzhambaevmInIstrY of JustIce

Assel Aralbayevasupreme court

Andrey ArtyushenkoArtYushenko & pArtners

Nurdaulet Arystanbekovsupreme court

Asylzat AuesbayevaBI roAd constructIon

Rustam BaitazinsIgnum lAW fIrm

Kulbarshyn Bazarbekovapkf sApA-AudIt

Aidos BekovJsc stAte credIt BureAu

Nazym Bekturovadentons kAzAkhstAn llp

Talgat Berdimuratovtmk temIr llc

Aizhan BozaevamInIstrY of fInAnce

Chinara BugimbaevakAgAnAt servIce

Kuanyshbek BukeyevfIrst credIt BureAu

Svetlana CebanpWc kAzAkhstAn

Victoria ChagayArtYushenko & pArtners

Alexander ChumachenkoAeQuItAs lAW fIrm llp

Yuliya ChumachenkoAeQuItAs lAW fIrm llp

Dmitriy ChumakovsAYAt zholshY & pArtners

Aybek Dauranbekov

Daniyar Dikhanchinovtoo shYn energo

Anatoliy Doroshenkoeco cItY AlmAtY

Madina DosanovamInIstrY of JustIce

Raushan DosanovamInIstrY of JustIce

Yerzhan DossymbekovgrAnt thornton llp

Meyrambek DuisebayevAlgA export compAnY llp

Ilyas DusenovnucleAr And energY supervIsIon And control commIttee of the mInIstrY of energY

Sungat EssimkhanovnucleAr And energY supervIsIon And control commIttee of the mInIstrY of energY

Rinat GaliyevArAJ

Alexander GirospArAdIgm proJects kAzAkhstAn

Daniyar IsabekovnucleAr And energY supervIsIon And control commIttee of the mInIstrY of energY

Gulnar Batzhanovna IsabekovaAlAtAu zhArYk

Samat IshchanovAlgA export compAnY llp

Yerlan IsmailovnAtIonAl BAnk of kAzAkhstAn

Mariyash KabikenovazhetYsu professIonAl mAnAgers unIon

Elena KaevapWc kAzAkhstAn

Aktoty KajyrgalievanucleAr And energY supervIsIon And control commIttee of the mInIstrY of energY

Zhansaya KalybekovaeY

Saltanat KamenovaeconomIc reseArch InstItute kAzAkhstAn

Mira KamzinanAtIonAl BAnk of kAzAkhstAn

Erlan Galymovich KaparovBI roAd constructIon

Maksud KaraketovcentIl lAW fIrm

Anel KassabulatovasIgnum lAW fIrm

Madina KazhimovamInIstrY of nAtIonAl economY

Indira KelmenbetovanAtIonAl BAnk of kAzAkhstAn

Saltanat KemalovasIgnum lAW fIrm

Aigoul Kenjebayevadentons kAzAkhstAn llp

Bagdat KerimovkepIm

Stanislav Kocherovgeoterm+

Zhansaja KonirbayevamInIstrY of JustIce

Askar KonysbayevgrAtA InternAtIonAl

Ali KorabayevAIs kerneu

Ibragim KoukygrAtA InternAtIonAl

Kadyr Kuandikovzholzhelken

Anar KubeyevasYnergY pArtners lAW fIrm

Gaukhar KudaibergenovasIgnum lAW fIrm

Tair KulteleevAeQuItAs lAW fIrm llp

Sabyr KulyshovkAzlogIstIcs (unIon of trAnsport And logIstIcs compAnIes And AssocIAtIons)

Gulmira LamacharipovamInIstrY of JustIce

Nurtas MadinamInIstrY of nAtIonAl economY

Madina Makanova

Zhanar MamagulovanAtIonAl BAnk of kAzAkhstAn

Yessen MassalinolYmpex AdvIsers

Assel MeiramgaliyevaWhIte & cAse llp

Nurkhan Mermankulovsupreme court

Dzhanet MikishevmInIstrY of IndustrY And InfrAstructure development

Bolat MiyatovgrAtA InternAtIonAl

Victor Mokrousovdechert kAzAkhstAn llp

Nurzhan Moldakovsupreme court

Elena MotovilovamInIstrY of fInAnce

Assel MukhambekovagrAtA InternAtIonAl

Kopzhan MusrepovcurtIs, mAllet - prevost, colt & mosle llp

Aisulu NarbayevaBAker tIllY

Yevgeniya Nossovadechert kAzAkhstAn llp

Kulbatyrov NurlaneconomIc reseArch InstItute kAzAkhstAn

Aidana NurtazinasIgnum lAW fIrm

Islambek NurzhanovsYnergY pArtners lAW fIrm

Anel OmirbaysYnergY pArtners lAW fIrm

Abubakirsydyk PerdebaevnucleAr And energY supervIsIon And control commIttee of the mInIstrY of energY

Andrey Yuriyevich PonomarenkoAlmAtY BrAnch of the rse reseArch And productIon center of lAnd cAdAstre

Aigerim RaikhanovaWhIte & cAse llp

Ravshan RakhmanovcentIl lAW fIrm

Malika RakhmetovapWc kAzAkhstAn

Elvis Robertscruz logIstIcs llp

Muhambet SambetovAssocIAtIon of kAzAkhstAn nAtIonAl freIght forWArders

Talgat SarievsIgnum lAW fIrm

Ilya SegalkAzAkhstAn freIght forWArders AssocIAtIon

Abai Shaikenovdentons kAzAkhstAn llp

Yerzhan ShermakhanbetovnAtIonAl BAnk of kAzAkhstAn

Gennady ShestakovkAzAkhstAn logIstIcs servIce

Victoria Simonovadentons kAzAkhstAn llp

Meruert SisembaevamInIstrY of fInAnce

Alzhan StamkulovsYnergY pArtners lAW fIrm

Nurzhan StamkulovsYnergY pArtners lAW fIrm

Ulan StybayevsIgnum lAW fIrm

Yerbol TemirovnucleAr And energY supervIsIon And control commIttee of the mInIstrY of energY

Yerzhan ToktarovsAYAt zholshY & pArtners

Alexandr Trunovtoo Bc sArkAnd

Aigul TuretayevagrAtA InternAtIonAl

Shynggys TurezkozQArAs consultIng group

Tolkyn TurkpenovapWc kAzAkhstAn

Symbat TursyngalisYnergY pArtners lAW fIrm

Alexandr TyocentIl lAW fIrm

Kenzhe UmargaliyevasvetlAnd-oIl llp

Azim UsmanovcentIl lAW fIrm

Daulet UtenovmInIstrY of nAtIonAl economY

Nikita Sergeevich VasilchukenergopromstroIproekt llc

Olga Olegovna YershovanotArY AssocIAtIon of the AlmAtY cItY

Amanzhol YeshmatovmInIstrY of nAtIonAl economY

Yerzhan YessimkhanovgrAtA InternAtIonAl

Bakytgul ZhabaginovaeconomIc reseArch InstItute kAzAkhstAn

Saken ZhailauovconstructIon compAnY grAnd stroY

Akimbek ZhaksylykovgrAtA InternAtIonAl

Adilbaev ZhakypberzemelnIe resursI kz llp

Darya ZhanysbayevagrAtA InternAtIonAl

Zarina Zhazykbayevazm gesheft

Sergey ZhukovdesIgn concept llp

Aizhan Zhumagazinadentons kAzAkhstAn llp

Liza ZhumakhmetovasIgnum lAW fIrm

Yuriy ZudilinstelA electrIc llc

KENYA

deloItte kenYA

eY kenYA

grAnt thornton kenYA

kenYA nAtIonAl hIghWAYs AuthorItY

kenYA shIps Agents AssocIAtIon

kIkAo InternAtIonAl supplY chAIn consultAncY

pkf tAxAtIon servIces lImIted kenYA

Issa Abdullahi OmarIseme, kAmAu & mAemA AdvocAtes

Job AchokidAlY & InAmdAr AdvocAtes

Murtaza AdamjeedesIgn ArtItude

Chrysostom AkhaabiIseme, kAmAu & mAemA AdvocAtes

Philip Alukusdv trAnsAmI


Tony AreriAnJArWAllA & khAnnA AdvocAtes

Andrew Ashenethe kenYA poWer And lIghtIng compAnY ltd.

Huldah AtekaAnJArWAllA & khAnnA AdvocAtes

Simon B. LusenokenYA revenue AuthorItY

Edwin BaruAnJArWAllA & khAnnA AdvocAtes

Rainbow FieldBoWmAns, coulson hArneY llp

Peter GachuhikAplAn & strAtton AdvocAtes

Stephen GatamaArIYA leAsIng ltd.

Francis Gichuhi KamauA4 ArchItect

William Ikutha MaemaIseme, kAmAu & mAemA AdvocAtes

Gabriel W. Jabongogedox AssocIAtes

Mungai James NjengaAnJArWAllA & khAnnA AdvocAtes

Gatuyu JusticeWAruhIu k’oWAde & ng’Ang’A AdvocAtes

James KahugikenYA revenue AuthorItY

Isaac KaluahondA motorcYcle kenYA ltd.

Kenneth KamaithakAplAn & strAtton AdvocAtes

Martha Kamanu-MutugikenYA poWer

Cathrine Kamaudeluxe Inks lImIted

Margaret Kaninithe kenYA poWer And lIghtIng compAnY ltd.

Claris KariukioffIce of the AttorneY generAl

Nasenya Kashindi-Mikangi IrenemuthomI & kArAnJA

John KeriakopWc kenYA

Nabeel KhanBoWmAns, coulson hArneY llp

Esther KiborelesInko nJoroge & gAthogo

William M. KilonzoAssocIAted servIces

Timothy KimansIgInon group

Willie KimanifAmIlY BAnk lImIted

Rosemary Kinanu GitumappoA (puBlIc procurement oversIght AuthorItY) AdmInIstrAtIve revIeW BoArd

Boniface KiokoAfrIcAn BAnkIng corporAtIon

Meshack T. KipturgosIgInon group

Bernard KiraguscrIBe servIces

Enoch Kiyukaperseus forWArders

Calistus Kizito O. OnyukahIgh court of kenYA At mIlImAnI commercIAl dIvIsIon

Owen KoimburimAzArs kenYA

Reuben K. KosgeiAssocIAted servIces

James KubasuAnJArWAllA & khAnnA AdvocAtes

John Kung’uWAruhIu k’oWAde & ng’Ang’A AdvocAtes

Cecil KuyoBoWmAns, coulson hArneY llp

Faith KyaloB.m. musAu & co. AdvocAtes

Evelyn KyaniaB.m. musAu & co. AdvocAtes

Eric LukoyekenYA trAde netWork AgencY (kentrAde)

Samson Mac’OduoldAlY & InAmdAr AdvocAtes

Antony MagonduseABourne InternAtIonAl ltd.

Ezekiel MarukenYA revenue AuthorItY

Damacrine MasirakenYA revenue AuthorItY

Teresia M. MatuB.m. musAu & co. AdvocAtes

Joyce MbuiBoWmAns, coulson hArneY llp

James Mburu KamauIseme, kAmAu & mAemA AdvocAtes

Ken MellyIseme, kAmAu & mAemA AdvocAtes

Mansoor A. MohamedrumAn shIpcontrActors lImIted

Peter MomanyimAzArs kenYA

George MuchiridAlY & InAmdAr AdvocAtes

Maureen Mujerao & m lAW llp

Titus MukorapWc kenYA

Diana MumooffIce of the AttorneY generAl

Teresia MunywokiB.m. musAu & co. AdvocAtes

John MuoriaWAruhIu k’oWAde & ng’Ang’A AdvocAtes

Anne MurakaAnJArWAllA & khAnnA AdvocAtes

Benjamin MusauB.m. musAu & co. AdvocAtes

Gilbert MusaucroWe erAstus & co.

Peter MusyimikenYA lAW reform commIssIon

Domenic MuteginAIroBI cItY countY government

Susan MutindaB.m. musAu & co. AdvocAtes

Arnold MutisyaBoWmAns, coulson hArneY llp

Joshua MutuakenYA poWer

Claire MwakwabekAplAn & strAtton AdvocAtes

Barbara MwauraroBson hArrIs & co. AdvocAtes

James NdegwakenYA poWer

Joan Ng’ang’ao & m lAW llp

Mbage Ng’ang’akenYA lAW reform commIssIon

Jacinta NgumodAlY & InAmdAr AdvocAtes

Victor NjengakAplAn & strAtton AdvocAtes

John NjirainikenYA revenue AuthorItY

Chege NjorogelesInko nJoroge & gAthogo

George M. NjorogegeomAx consultIng engIneers

Rose NyongesaIseme, kAmAu & mAemA AdvocAtes

Conrad NyukuriAxIs kenYA

Milly OdariIseme, kAmAu & mAemA AdvocAtes

Boaz OkeyopWc kenYA

Tillen OkothB.m. musAu & co. AdvocAtes

Kennedy OkoyopWc kenYA

Sam Omukokometropol corporAtIon ltd.

Esther Omulelemmc AfrIcA lAW

Andrew OndiekipWc kenYA

Phillip Onyangoo & m lAW llp

Tom Odhiambo OnyangotrIpleoklAW AdvocAtes

Tony OsambounIversItY of nAIroBI

Beatrice OsichooffIce of the AttorneY generAl

Cephas OsorocroWe erAstus & co

Charles OsundwakAplAn & strAtton AdvocAtes

Jack OtienoscrIBe servIces

Wycklife OyookAplAn & strAtton AdvocAtes

Modashiya PrakashmAster poWer sYstems ltd.

Ambrose RachierrAchIer & Amollo AdvocAtes

Millicent Saina HawikenYA revenue AuthorItY

Sonal SejpalAnJArWAllA & khAnnA AdvocAtes

Deepen ShahWAlker kontos AdvocAtes

Jaspal Singhsketch studIo

Joseph TarachacentrAl BAnk of kenYA

Aleem TharaniAnJArWAllA & khAnnA AdvocAtes

Muthomi ThiankolumuthomI & kArAnJA

Odhiambo Vincent OloomuthomI & kArAnJA

Maureen W. MakutanoAxIs kenYA

Evelyn WamaekenYA trAde netWork AgencY (kentrAde)

Nicholas WambuanIcholAs ngumBI AdvocAtes

Eunice Wanja KariukihIgh court of kenYA At mIlImAnI commercIAl dIvIsIon

Nicholas Waruhiuxxodus desIgn ltd.

John WekesakenYA poWer

KIRIBATI

Kibae AkaakamInIstrY of fInAnce

Kenneth BardenAttorneY-At-lAW

Rengaua BauromInIstrY of fInAnce

Raweita BeniataoffIce of the people’s lAWYer

Taake CamamInIstrY of fInAnce

Paul DrobigsIr frederIck snoW & pArtners ltd.

Anthony Frazier

Batiwate Itibitadevelopment BAnk of kIrIBAtI

Kiata Tebau Kaburekk & sons lAW fIrm

Tieri KautuntamoaBusIness & compAnIes regulAtorY dIvIsIon, BusIness regulAtorY centre, mInIstrY of commerce, IndustrY & cooperAtIves

Iaokiri KoreauamInIstrY of fInAnce

Temaia MackenzieshIppIng AgencY of kIrIBAtI

Roger Mcraemcconnell doWell constructors ltd.

Akhilesh Niranjan PrasadpAcIfIc communItY

Tiiroa RonetimInIstrY of commerce, IndustrY And tourIsm

Grace Schaefermcconnell doWell constructors ltd.

Mautaake TannangkIrIBAtI electrIcAl consultIng & contrActIng servIces

Teewe TekaatamInIstrY of InfrAstructure And sustAInABle energY

Tauniu Teraoi Moy

KOREA, REP.

koreA credIt BureAu

koreA credIt InformAtIon servIces

Jaebeom AhnAhnse lAW offIces

Woo Hyun BaikkIm & chAng

Seonghyeon ChokoreA InstItute of stArtup & entrepreneurshIp development (kIsed)

Sung-Min ChoJoYAng logIstIcs

Young-Dae ChokIm & chAng

Chanmo ChoipuBlIc procurement servIce

II-Hae ChoikIm & chAng

Kyung-Joon ChoikIm, chAnge & lee

Paul Jihoon ChoiBArun lAW llc

Seungyong Chunkepco

Jin Yeong ChungkIm & chAng

Woo-Yong ChungkoreA customs servIce


Robert FlemerkIm & chAng

Ilhwan HankoreA communIcAtIon AgencY

Sungchul HwangkoreA InternAtIonAl trAde AssocIAtIon (kItA), JeonBuk center

C.W. HyunkIm & chAng

Won Joon Janglee & ko


James I.S. JeonsoJong pArtners

Changho JosAmIl prIceWAterhousecoopers

Jung-il JoosAmIl prIceWAterhousecoopers

Bo Moon JungkIm & chAng

Haeng Chang JunghAnAro tns

Kyung-Won KangsAmIl prIceWAterhousecoopers

Seoyeon Kanglee & ko

Park KijinnAtIonAl court AdmInIstrAtIon

Byung-Tae KimshIn & kIm

Chul Man KimYulchon llc

Eunhwan KimkoreA poWer exchAnge

Hyo-Sang KimkIm & chAng

Jennifer Min Sun KimsoJong pArtners

Jisan KimWhIte & cAse llp

Ju-mi KimsAmIl prIceWAterhousecoopers

Ki Young KimYulchon llc

Kyunghun KimBArun lAW llc

Mike (Yeontaek) KimAhnse lAW offIces

Seunghyeon (David) Kimkpmg

Sun Kyoung KimYulchon llc

Wonhyung KimYoon & YAng llc

Ye-Bin KimkIm, chAnge & lee

Yoon Young Kimhmp lAW (prevIouslY knoWn As hWAng mok pArk pc)

Alex Joong-Hyun LeesAmIl prIceWAterhousecoopers

Chae Hyung Leelee & ko

Clare Leekpmg

Haemi LeemInIstrY of JustIce

Jae-Hahn LeekIm, chAnge & lee

Jae-hak LeepuBlIc procurement servIce

Kyu Wha Leelee & ko

Kyung Yoon LeekIm & chAng

Moonsub LeesoJong pArtners

Seung Yoon LeekIm & chAng

Su Yeon LeeYulchon llc

Sung Whan LeeAhnse lAW offIces

Won-Ho LeepuBlIc procurement servIce

Young Min KimYoon & YAng llc

Lester MokheAlY consultAnts group plc

Hyun Kyung Nohlee & ko

Young Jin Nohhmp lAW (prevIouslY knoWn As hWAng mok pArk pc)

Jae Wook OhBArun lAW llc

Yon Kyun OhkIm & chAng

Grace ParkkIm & chAng

Sang Il Parkhmp lAW (prevIouslY knoWn As hWAng mok pArk pc)

Jin Dong Seohmp lAW (prevIouslY knoWn As hWAng mok pArk pc)

Changho Seongseoul centrAl dIstrIct court

Philippe ShinshIn & kIm

Song Woan-seonnAtIonAl court AdmInIstrAtIon

Junsok YangcAtholIc unIversItY of koreA - economIcs dept.

KOSOVO

kpmg AlBAnIA shpk

Granit AjetirAIffeIsen leAsIng kosovA sh.p.k.

Bahri Berishakosovo customs

Gresa BerishafIsnIk sAlIhu & pArtners

Genc BogaBogA & AssocIAtes

Gani BucajenergY regulAtorY offIce

Destan BujupajdB & AssocIAtes

Ardiana BunjakusocIetY of certIfIed AccountAnts And AudItors of kosovo (scAAk)

Shyqiri BytyqivAlA consultIng

Samedin CenaInvIctA legAl servIces

Besir CmegarAIltrAns

Ali Currikesco

Amir DërmalaBdo kosovA llc

Naim DevetakuvAlA consultIng

Palush DodaBAker tIllY kosovo

Genta DrugaBogA & AssocIAtes

Ilaz DuliBAlkAn InstItute for procurement

Memli DushimAden group

Sokol ElmazajBogA & AssocIAtes

Yllka EminitAx AdmInIstrAtIon of kosovo

Vlora Ferizi

Vegim Gashikomtel proJect engIneerIng

Erdon GjinollinotArY chAmBer of the repuBlIc of kosovo

Jashar Gogakosovo customs

Bujar Haxhidautikosovo customs

Rudina Heroi-Pukakesco

Taulant HodajhodAJ & pArtners

Jakup HotiBAnkA komBëtAre tregtAre kosovë Jsc

Albesa HumolliBogA & AssocIAtes

Rifat HysenitAx AdmInIstrAtIon of kosovo

Arlind JupolliJupollI & AssocIAtes

Basri JupolliJupollI & AssocIAtes

Liresa KadriuvAlA consultIng

Arben KelmendikelmendI & pArtners llc

Burim Kidated Af sh.p.k

Arben Lekajkomtel proJect engIneerIng

Fitore MekajBogA & AssocIAtes

Kushtrim MetajmetAJ lAW

Rudi MetajtAshko pustInA

Delvina NallbaniBogA & AssocIAtes

Kujtesa Nezaj-Shehu

Fatri Nezhaceren trAnsport sh.p.k.

Driton NikajrAIffeIsen leAsIng kosovA sh.p.k.

Ardian OIlurimunIcIpAlItY of prIshtInA

Besim OsmaniAB olIvIer & AssocIAtes llc

Andi PacaniBogA & AssocIAtes

Loreta PeciprIceWAterhousecoopers kosovo

Mehdi PllashnikumInIstrY of trAde And IndustrY / kosovo BusIness regIstrAtIon AgencY

Naser PrapashticadAI gloBAl llc

Visar RamajrAmAJ & pAlushI

Ardian RexhadeloItte

Grese RexhepiprIceWAterhousecoopers kosovo

Korab RexhepiInvIctA legAl servIces

Zejnulla RexhepimunIcIpAlItY of prIshtInA

Vigan RogovarogovA & AssocIAtes

Ariana RozhajavAlA consultIng

Fisnik SalihufIsnIk sAlIhu & pArtners

Sami SalihutAx AdmInIstrAtIon of kosovo

Iliriana Osmani SerreqiAvokAturA I.o.t.

Arbena ShehunotArY chAmBer of the repuBlIc of kosovo

Ardi ShitashItA & IBrAhImAgA

Krenare ShkodramunIcIpAlItY of prIshtInA

Servet SpahiumInIstrY of envIronment And spAtIAl plAnnIng

Sabri Ternavakeds

Ideal VesjamAden group

Gëzim XharavinastudIo Ade constructIon

Arta XhemaBAker tIllY kosovo

Lulzim ZekaBAker tIllY kosovo

Petrit ZekaBAker tIllY kosovo

Riola ZekaprIceWAterhousecoopers kosovo

Shpend ZekaprIceWAterhousecoopers kosovo

Ruzhdi ZeqiridAI gloBAl llc

Blendi ZhitijaBogA & AssocIAtes

Fitore ZhjeqiBogA & AssocIAtes

Shaha ZylfiucentrAl BAnk

KUWAIT

Emad A. Al-ZaidkuWAIt chAmBer of commerce & IndustrY

Maha AbbasmAcc

Nader AbdelazizAsAr – Al ruWAYeh & pArtners

Maged AbdellaAsAr – Al ruWAYeh & pArtners

Ahmed AbdouAsAr – Al ruWAYeh & pArtners

Ehab Abdul AzizArec - kW

Adel AbdulhadiAl oulA lAW (Adel ABdulhAdI & pArtners)

Abdul Razzaq AbdullahABdul rAzzAQ ABdulAh & pArtners

Abdulrazzaq AbdullahABdulrAzzAQ ABdullAh & pArtners lAW fIrm

Hossam AbdullahAl-hossAm legAl

Osama Abo HatabpAce

Sarry Abou DayaIcB kuWAIt

Hazem H. Abu-GhazalehtAlAl ABu-ghAzAleh legAl (tAg-legAl)

Jaber Jawad AbulhasanBonYAn desIgn

Mohammad AbulwafaAsAr – Al ruWAYeh & pArtners

Lina AdlouniAdlounI & pArtner lAW fIrm, legAl consultAnts And AttorneYs

Hossam AfifyprIceWAterhousecoopers Al-shAttI & co.

Ghada Al AjamimInIstrY of JustIce

Khaldah Al AlimInIstrY of fInAnce

Adel Al AsousiInternAtIonAl counsel BureAu

Mohsen Al GaarAl BIsher legAl group

Ahmad Al HendalArkAn legAl consultAnts

Heyam Al MehrimInIstrY of JustIce

Ahmad Al MershedsIJJeel generAl commerce And contrActIng

Ahmed Al- NabarawyAl BIsher legAl group

Ali AL RifaiAl oulA lAW (Adel ABdulhAdI & pArtners)

Sameh Al SerwiAl oulA lAW (Adel ABdulhAdI & pArtners)

Mohammed Al SibaeisAoud Al muhAnA dAr

Amer Al SuffidAr mImAr

Mohammad Abdullah Al YaqoutAl YAQout legAl group

Nayef Al Yaseenrsm AlBAzIe & co.

Fahad Al ZumaikuWAIt unIversItY

Hussain Al-AbdullahArkAn legAl consultAnts

Ayyad Al-AdwaniAl-AdWAnI lAW fIrm

Waleed Al-AwadhicentrAl BAnk of kuWAIt


Abdullah Al-AyoubABdullAh kh. Al-AYouB & AssocIAtes, memBer of lex mundI

Abrar AlazemimInIstrY of fInAnce

Abdullah Al-BabtainkuWAIt cItY fIrst InstAnce court, commercIAl cIrcuIt

Anwar Al-BisherAl BIsher legAl group

Areej AldulaimimInIstrY of JustIce

Eisa Al-EnezimethQAl group

Omar Hamad Yousuf Al-Essathe lAW offIce of Al-essA & pArtners

Lulwha AlfahadmInIstrY of fInAnce

Nada F.A. Al-Fahadgec dAr gulf engIneers consultAnts

Adaweyah AlfailakawimInIstrY of commerce And IndustrY

Hussein Al-GhareebmeshArI Al osAImI lAW fIrm

Abdullah AlharounInternAtIonAl counsel BureAu

Nora Al-HarouncApItAl mArket AuthorItY of kuWAIt

Faisal AlkazemifAIsAl AlkAzemI holdIngs co. Wll

Abdullah Al-MehricredIt InformAtIon netWork

Fahad Al-MenayescredIt InformAtIon netWork

Moudhy Al-MousaAl mousA lAW fIrm

Hanan AlmudhahkahmInIstrY of fInAnce

Jasem Al-OunAref Investment group

Hisham Al-QuraanAsAr – Al ruWAYeh & pArtners

Mariam AlRashedIcB kuWAIt

Abdullah Ahmad Al-SamdanInternAtIonAl legAl group

Osama Al-SebaieABdullAh kh. Al-AYouB & AssocIAtes, memBer of lex mundI

Adnan AlsharrahcredIt InformAtIon netWork

Ahmad Almoatassem AlshorbagyAl hAmAd legAl group

Dalal AlSulaitimeshArI Al osAImI lAW fIrm

Anas M. AlzandrAWAn Al JAzeerA co.

Akusa BatwalaAsAr – Al ruWAYeh & pArtners

Lamiya BazprIceWAterhousecoopers Al-shAttI & co.

Jumanah BehebehaniJumAnAh BeheBehAnI lAW fIrm

Omar Ben NajiBInnAJI lAW fIrm

Piyush BhandariIntuIt mAnAgement consultAncY

Priyanka BhandariIntuIt mAnAgement consultAncY

Abdulaziz Bin NajiBInnAJI lAW fIrm

Ali BoshehriArkAn legAl consultAnts

Najmah BrownAl-AdWAnI lAW fIrm

Sadeeqa BukhamseenAsAr – Al ruWAYeh & pArtners

Twinkle Anie ChackoABdulrAzzAQ ABdullAh & pArtners lAW fIrm

Alok ChugheY

John CunhaAsAr – Al ruWAYeh & pArtners

Luis Nene CunhaAsAr – Al ruWAYeh & pArtners

Dania DibAsAr – Al ruWAYeh & pArtners

Nasser El GhonemynAB

Amr ElsayedkuWAIt dIrect Investment promotIon AuthorItY

Mamdouh El-TonyAl BIsher legAl group

Haya Essa Al ZayedmInIstrY of JustIce

Batool GhazizadehnBc engIneerIng

Marc Aurele GrassinAl-hossAm legAl

Mohammad H. Al-JuaanmeshArI Al osAImI lAW fIrm

Sam HabbasAsAr – Al ruWAYeh & pArtners

Areej HamadahlegAl chAllenges group

Ayman Hanafigulf consult kuWAIt

Hussein M. HassanABdullAh kh. Al-AYouB & AssocIAtes, memBer of lex mundI

Ahmed Ibrahimdhl gloBAl forWArdIng

Ahmad JafarkuWAIt Bruckner constructIon contrActIng co.

Sanabil JafarAl oulA lAW (Adel ABdulhAdI & pArtners)

Sanabil M. JafarAl oulA lAW (Adel ABdulhAdI & pArtners)

Diana JarrartAlAl ABu-ghAzAleh legAl (tAg-legAl)

Wadih KhalafAl othmAn & khAlAf AttorneYs & counselors-At-lAW

Mazen A. KhoursheedpAckAgIng & plAstIc IndustrIes co. kscc

Dany Labakythe lAW offIce of Al-essA & pArtners

Ahmed LabibAsAr – Al ruWAYeh & pArtners

Robb LittleAsAr – Al ruWAYeh & pArtners

Behzad MansourinBc engIneerIng

Iman MansouriIpAB consultAnt

Payman MansouriIpAB consultAnt

Zainab MansouriAl YAQout legAl group

Areej Marwan Al DulimimInIstrY of JustIce

Anju MenonABdullAh kh. Al-AYouB & AssocIAtes, memBer of lex mundI

Husain Mirza HasancApItAl mArket AuthorItY of kuWAIt

Mohamed A. MoamenAl BIsher legAl group

Eid MohamedAl-hossAm legAl

Mohamed MostafaAl-AdWAnI lAW fIrm

Mai Naklithe lAW offIce of BAder sAud Al-BAder & pArtners

Anwar Nasser AlBisherAl BIsher legAl group

Ugochi ObodoAl BIsher legAl group

Latifa RabeaAl-hossAm legAl


Ganesh RamanathprIceWAterhousecoopers Al-shAttI & co.

Abdul Razzak RumanesIJJeel generAl commerce And contrActIng

Ammar SadekdAr mImAr

Ibrahim SattoutAsAr – Al ruWAYeh & pArtners

Chetan SharmaABdullAh kh. Al-AYouB & AssocIAtes, memBer of lex mundI

Sherif ShawkiprIceWAterhousecoopers Al-shAttI & co.

Ramy ShehataAsAr – Al ruWAYeh & pArtners

Tamer Shoukry

Dolly SleemAl oulA lAW (Adel ABdulhAdI & pArtners)

Renata SultangulovaheAlY consultAnts group plc

Kashif SyeddlA pIper

Talal TaqiAl-dostour lAW fIrm

Anoop VasuAl YAQout legAl group

Rami Wadie

David WalkerAsAr – Al ruWAYeh & pArtners

Ming XuInternAtIonAl legAl group

Diana ZiadtAlAl ABu-ghAzAleh legAl (tAg-legAl)

KYRGYZ REPUBLIC

muzA llc

Nargiza Abdraimovade ure consult

Yulia AbdumanapovaBAker tIllY BIshkek llc

Zarylbek Abduvalievkreston

Askar AbdykalykovkompAnIon BAnk cJsc

Bolot AbdyldaevAprIcot processIng center

Myrzagul AidaralievakoAn lorenz

Shuhrat AkhmatakhunovkAlIkovA & AssocIAtes lAW fIrm

Gulnara AkhmatovalAWYer

Adina Anvarovalex lAW fIrm

Almaz ArzybekovInsIght engIneerIng And constructIon compAnY

Anvar AskarovsAtArov, AskArov, And pArtners lAW fIrm

Farkhad AtavalievmAxImum logIstIcs compAnY

Zhyldyz Aydyralievaust group

Suvar AyilchievIntegrA engIneerIng

Elena Babitskayaconsensus lAW BureAu

Farhad BagirovverItAs lAW AgencY

Omurgul BalpanovaArte lAW fIrm

Kubanychbek Bapa UulukompAnIon BAnk cJsc

Kerim BegalievcentIl lAW fIrm

Abdelhak BenyagoubIgcc logIstIcs group

Elena Bit-AvragimverItAs lAW AgencY

Vasiliy Vasilievich Bulankinseverelektro

Kwang Young ChoikYrgYz Investment And credIt BAnk

Aisulu ChubarovaArte lAW fIrm

Samat DaiyrbekovlAnd regIstrY

Asel DjumashevamInIstrY of trAnsport And roAds

Samara DumanaevakoAn lorenz

Damir DzhakypovnAtIonAl energY holdIng

Nurlan DzhusumalievmInIstrY of economY

Victor EfremovverItAs lAW AgencY

Akjoltoi ElebesovacredIt InformAtIon BureAu IshenIm

Aysuluu EmilbekovamInIstrY of JustIce

Edil Eralievprecedent lAW fIrm

Tatuububu ErgeshbaevaergeshABevA And pArtners lAW fIrm

Chynara EsengeldievakoAn lorenz

Altynay EstebesovamAzArs

Albina FakerdinovadeloItte

Abdirashit Halmurzaevmol tushum

Albert Hwanglex lAW fIrm

Kymbat IbakovakoAn lorenz

Bolot IbraimovkompAnIon BAnk cJsc

Bakytbek IkramovIntegrA engIneerIng

Dair IsykeevkompAnIon BAnk cJsc

Erkinbek JumalievIntegrA engIneerIng

Saara KabaevakoAn lorenz

Elena KaevapWc

Chingiz Kaiypovkreston

Zhanybek KalykgrAnt thornton llp

Renat KenchibaevgosselIn moBIlItY

Liliia KimArte lAW fIrm

Jaychiev KushbakstAte depArtment for ArchItecture And constructIon supervIsIon

Sabina MamedovaverItAs lAW AgencY

Elvira MaratovagrAtA InternAtIonAl

Ekaterina MayorovadeloItte

Nurlan MinbaevlAnd regIstrY

Leylim MizamkhanpWc


Irina MolodanovaverItAs lAW AgencY

Indira MursabekovamInIstrY of economY

Nurislam MyrzakanovAdd compAnY

Temirlan NildibayevpWc

Ainura NurbekovapWc

Nursultan Nurdin uuluAdd compAnY

Nurmahan Nurkan uuluInsIght engIneerIng And constructIon compAnY

Urmat OmurbekovcredIt InformAtIon BureAu IshenIm

Nazira OskombaevakompAnIon BAnk cJsc

Elena PetrovaJsc BIshkekkYrYlush

Davirbek SadikovgrAnt thornton llp

Kanyshai SadyrbekovadeloItte

Aisanat Safarbek kyzygrAtA InternAtIonAl

Ulan SatarovsAtArov, AskArov, And pArtners lAW fIrm

Temirbek ShabdanalievfreIght operAtors AssocIAtIon of kYrgYzstAn

Saodat ShakirovaArte lAW fIrm

Iskender SharsheyevforeIgn Investors AssocIAtIon

Aigul TalaaibekovatIArus lAW fIrm

Illarion TencentIl lAW fIrm

Jibek TenizbaevakoAn lorenz

Gulnara UskenbaevasupplIer AssocIAtIon - commIttee memBer of ccI

Rakhmanov VakhidInsIght engIneerIng And constructIon compAnY

Armen VanyangrAnt thornton llp

Lidiya VasilyevaverItAs lAW AgencY

Fatima Yakupbaevaprecedent lAW fIrm

Vitaliy Yenlex lAW fIrm

Begimai ZhanybekovaIntegrA engIneerIng

Nurgazy ZheenbekovnAtIonAl energY holdIng

Emir ZulpuevmInIstrY of JustIce

LAO PDR

depArtment of enterprIse regIstrAtIon And mAnAgement

depArtment of IndustrY And commerce vIentIAne cApItAl

exIm compAnY lImIted

Anthony AssassaeY

Viacheslav BaksheevArIon legAl

Standre Bezuidenhoutdfdl vIentIAne

Siri BoutdakhamlAo lAW & consultAncY group

Saysamone ChanthachacklAo securItIes commIssIon offIce

Sithong ChanthasoukmInIstrY of IndustrY And commerce

Nawika CharoenkitchatornlAo premIer InternAtIonAl lAW offIce

Phisud DejakaisayalAo premIer InternAtIonAl lAW offIce

Sornpheth DouangdyvdB loI

Daodeuane DuangdaravdB loI

Petlumpanh InthajuckÉlectrIcItÉ du lAos

Dokkeo KeovongsaBAnk of lAo pdr

Sengphachan Khammeunsotscl lAW offIce lImIted

Phetlamphone KhanophetBAnk of lAo pdr

Sisomephieng KhanthalivanhBAnk of lAo pdr

Somsavath KhemsuliyajacklAo-foreIgn consultAnt co. ltd.

Kan KhuprasertsIAm premIer InternAtIonAl lAW offIce lImIted

Ganesan Kolandevelukpmg lAo co. ltd.

Skoth LatthidaÉlectrIcItÉ du lAos

Ha Manh NguyeneY

Anongsack Manilakscl lAW offIce lImIted

Varavudh Meesaiyatiscl lAW offIce lImIted

Bounmy MimalaBAnk of lAo pdr

Sibasish MohapatravdB loI

Tuan Nhu NguyeneY

Kaz PataftaArIon legAl

Siriphone PhanthavongselectrIcAl cIvIl mechAnIcAl engIneerIng sole co. ltd.

Phonethavy PhengnammachackvdB loI

Vassana PhetlamphanhÉlectrIcItÉ du lAos

Khamphaeng PhochanthilathzIco lAW (lAos) sole co. ltd.

Pascale RouziesBfl

Khammone Sankhamphengscl lAW offIce lImIted

Irving SisonprIceWAterhousecoopers (lAo) ltd.

Mark StewartArIon legAl

Khampasert TheppanyaÉlectrIcItÉ du lAos

Apisit ThientrongpinyoprIceWAterhousecoopers (lAo) ltd.

Khampiew ThiphavongphanhAccmIn consultIng And servIces co. ltd.

Somvang TipphavongxayArchIIneer group

Huong VueY

LATVIA

collIers InternAtIonAl

constructIon stAte control BureAu

sAdAles tīkls As

the regIster of enterprIses of the repuBlIc of lAtvIA

Jevgenijs BelajevsBelYAev & BelYAev

Marija BerdovacoBAlt legAl

Liene BlumaBdo lAW

Maris Brizgoellex klAvIns, memBer of lex mundI

Toms Kārlis BrokssorAInen

Arvids BugoveckisBAltIc legAl

Raivis BušmanisstAte lABour InspectorAte

Andis ČonkalAtvIJAs BAnkA

Sintija Deksneprocurement monItorIng BureAu

Kristine DerringalAtvIAn stAte roAds

Valters Diureellex klAvIns, memBer of lex mundI

Edvīns DrabasorAInen

Zlata Elksniņa-ZaščirinskapWc lAtvIA

Zanda FrišfeldesorAInen

Džeina Gailetgs BAltIc

Lïba GailïteskInkIs petersons

Juta GuļkevičacoBAlt legAl

Inese Hazenfusatgs BAltIc

Andris IgnatenkoestmA ltd.

Viesturs KadiķispuBlIc utIlItIes commIssIon

Valters KalmepuBlIc utIlItIes commIssIon

Alīna KalvišasorAInen

Janis KarklinsJAnIs kArklIns lAW fIrm

Ģirts Ķēberslursoft It

Irina Kostinaellex klAvIns, memBer of lex mundI

Maris Kumerdankscourt AdmInIstrAtIon

Artis LapiņšmInIstrY of fInAnce

Mārtiņš LazdovskislAtvIAn stAte roAds

Indriķis LiepacoBAlt legAl

Kristaps Locmelis

Dainis Locscourt AdmInIstrAtIon

Andris MālnieksmInIstrY of economIcs

Zane MarkvartemArkvArte lexchAnge lAW offIce

Ivo MaskalanscoBAlt legAl

Jānis NegribspuBlIc utIlItIes commIssIon

Valts NeretssorAInen

Krista NiklasesorAInen

Mārīte NoriņastAte lABour InspectorAte

Guna PaidereregIster of enterprIses

Martins PetersonsskInkIs petersons

Katrine PlavinavIlgerts lAW fIrm

Raivo RaudzepssorAInen

Ilze RauzapWc lAtvIA

Lelde RozentalestAte lAnd servIce of the repuBlIc of lAtvIA

Elina Rozulapa

Marika SalmiņanAtIonAl customs BoArd of the stAte revenue servIce

Gabriela SantarecoBAlt legAl

Andris Škutānsdn-np

Gusts Sprogis

Linda Štrausetgs BAltIc

Jānis TimermanisAs kredītInformācIJAs BIroJs

Edgars TimpastAte lABour InspectorAte

Alina UstinovacoBAlt legAl

Ingus UžulispuBlIc utIlItIes commIssIon

Ginta Valteretgs BAltIc

Sabine VilkacoBAlt legAl

Armands ViskersBAltIc legAl

Agate ZivertepWc lAtvIA

Daiga Zivtinaellex klAvIns, memBer of lex mundI

LEBANON

BureAu d'etudes gehA

Nadim AbboudABBoud & AssocIAtes

Paul Abboudnge

Nina AbdallahkhAttAr AssocIAtes

Joy AbiKhalilpWc leBAnon

Nancy Abou GhaidamenA cItY lAWYers

Rima Abou MradeptAlex - AzIz torBeY lAW fIrm

Nadine AllamBAroudI & AssocIAtes

Ramy AntarrAphAël & AssocIÉs

Elie AzzielIe AzzI ArchItects

Zeina AzzioBeId & medAWAr lAW fIrm

Jean BaroudiBAroudI & AssocIAtes

Joe Bitar4B ArchItects

Boutros Bou LattoufeBl BureAu In BeIrut

Claudia CaluorieptAlex - AzIz torBeY lAW fIrm

Mohamad ChamasmenA cItY lAWYers

Najib ChoucaircentrAl BAnk of leBAnon

Pierre EdmondeptAlex - AzIz torBeY lAW fIrm

Lina El CheikhmenA cItY lAWYers

Hanadi El HajjmenA cItY lAWYers

Nada ElsayedpWc leBAnon

Jenny FareshYAm g. mAllAt lAW fIrm

Carine FarranBAdrI And sAlIm el meouchI lAW fIrm, memBer of Interleges

Hadi Fathallahesco fAthAllAh & co.

Izzat Fathallahesco fAthAllAh & co.

Wafic Fathallahesco fAthAllAh & co.

Ribal Fattal

Ghassan HaddadBAdrI And sAlIm el meouchI lAW fIrm, memBer of Interleges

Ali HajjmenA cItY lAWYers

Rawad Halawi

Abdallah HayekhAYek group

Nicolas HayekhAYek group


Rayan HdayfeemeA legAl counsels

Walid HoneinBAdrI And sAlIm el meouchI lAW fIrm, memBer of Interleges

Adib IssasmAYrA lAW offIce

Ghida ItanismAYrA lAW offIce

Fady JamaleddinemenA cItY lAWYers

Tala JamaleddinemenA cItY lAWYers

Elie Kachouhelc trAnsport servIces sAl

Georges KadigekAdIge & kAdIge lAW fIrm

Michel KadigekAdIge & kAdIge lAW fIrm

Myriam Kairouz AucarBrIdge legAl group

Raydan KakounBAdrI And sAlIm el meouchI lAW fIrm, memBer of Interleges

Jana KazanmenA cItY lAWYers

Najib KhattarkhAttAr AssocIAtes

Nabil F. KhouriAsl - AIr seA lAnd cleArIng & forWArdIng servIces

Myriam KhouryBAdrI And sAlIm el meouchI lAW fIrm, memBer of Interleges

Sabine Khoury

Sheryne KoteicheAWAdA tYAn lAW fIrm

Nadine KozmaBrIdge legAl group

Georges S. MaarrawilAnd regIstrY And cAdAstre

Abdo MaatouksmAYrA lAW offIce

Georges MallathYAm g. mAllAt lAW fIrm

Nabil MallathYAm g. mAllAt lAW fIrm

Christelle MattamenA cItY lAWYers

Rachad MedawaroBeId & medAWAr lAW fIrm

Mario MohannapAtrImoIne conseIl sArl

Mirvat MostafamenA cItY lAWYers

Romanos MouawadmenA cItY lAWYers

Riva MounifmenA cItY lAWYers

Houssam MourtadaeptAlex - AzIz torBeY lAW fIrm

Andre NadernAder lAW offIce

Fadi NaderBrIdge legAl group

Rana NadernAder lAW offIce

Sarah NassarhAYek group

Toufic NehmelAW offIces of toufIc nehme

Hala RaphaelrAphAël & AssocIÉs

Mireille RichatYAn & zgheIB lAW fIrm

Jihan RizkkhAttAr AssocIAtes

Jihad RizkallahBAdrI And sAlIm el meouchI lAW fIrm, memBer of Interleges

Yara RomanosBAdrI And sAlIm el meouchI lAW fIrm, memBer of Interleges

Youssef SaadmInIstrY of stAte for AdmInIstrAtIve reform

Mustafa SaadehmustAfA sAAdeh lAW offIce

Yalda SacresAder AssocIAtes

Rany J. SadersAder AssocIAtes

Kassem SalamehsmAYrA lAW offIce

Rita SamiaeptAlex - AzIz torBeY lAW fIrm

Mohammad SamourypWc leBAnon

Mona SfeirhYAm g. mAllAt lAW fIrm

Makram ShehayebmenA cItY lAWYers

Mirna SleemtAlAl ABu-ghAzAleh legAl (tAg-legAl)

Rami SmayrasmAYrA lAW offIce

Adolphe TyanAWAdA tYAn lAW fIrm

Hala TyanAWAdA tYAn lAW fIrm

Nady TyantYAn & zgheIB lAW fIrm

Lara WannasmAYrA lAW offIce

Alaa ZeineddineemeA legAl counsels

LESOTHO

BIdvest pAnAlpInA logIstIcs

Sunday Adachepkf consult ptY. lImIted

Thakane ChimombenAledI chAmBers Inc.

Boithatelo KhatlelikhAtlelI tomAne moteAne (ktm) ArchItects

Mannete Khotle

Kose LetsekaletsekA constructIon ptY. ltd.

Qhalehang LetsikameI & meI AttorneYs Inc.

Mateboho LitlhakanyaneQuAntum QuAntItY surveYors ptY. ltd.

Monaheng Maichuone-stop BusIness fAcIlItAtIon centre

Edward MaiketsoleslII

Thabo MakekaAssocIAtIon of lesotho emploYers And BusIness

Tseliso Daniel MakhaphelalAnd AdmInIstrAtIon AuthorItY

Sekake MalebanyehArleY & morrIs

Mamohale MatsosomInIstrY of lABour And emploYment

Kolisang Mochesane Lepholisadu preez lIeBetrAu & co.

Lipuo Molapoone-stop BusIness fAcIlItAtIon centre

Letele MosaeArthock propertY servIces

Thato Prudence Mosethedu preez lIeBetrAu & co.

Lefu MothibelimInIstrY of trAde & IndustrY

Seboka MpecIvsol consultIng engIneers ptY. ltd.

Bafokeng NoosicentrAl BAnk of lesotho

Theodore Ntlatlapadnt ArchItects

Tseko Nyesemanelesotho revenue AuthorItY

Palesa PhenethileslII

Thabo QhesiprIvAte sector foundAtIon of lesotho

Thato QhojengtQ ArchItects ptY. ltd.

Motene RafonekenAledI chAmBers Inc.

Moreki RamochelaleslII

Ikaneng Raphooloelectromech consultIng engIneers ptY. ltd.

Duduzile SeamathasheerAn & AssocIAtes chArtered AccountAnts (lesotho)

Tiisetso Sello-Mafatlesello-mAfAtle AttorneYs

Lindiwe SephomoloAssocIAtIon of lesotho emploYers And BusIness

Starford SharitehIgh court

Hennie SmitpWc

Mooresi Tau Thabane

Marorisang ThekisosheerAn & AssocIAtes chArtered AccountAnts (lesotho)

Mark Frederick WebberhArleY & morrIs

Dieter Winkler

LIBERIA

Arthur Abdullaiexpress hAndlIng servIces

Kofi Abedu-BentsiBAker tIllY lIBerIA

Amos Odame AdjeipWc

Rajesh AngepatBollorÉ AfrIcA logIstIcs

Jocepine BensonlIBerIA lAnd AuthorItY

Betty Lamin BlamolshermAn & shermAn

John K. BoimahBoImAh engIneerIng Inc.

Golda A. BonahshermAn & shermAn

Henry N. Brunsonfedex

Preston Chea DoethelmA lAW & AssocIAtes

Samson DeelIBerIA BusIness regIstrY

Samuel Dennis Jr.seB electrIcAl teAm

Fonsia DonzocentrAl BAnk of lIBerIA

Emmanuel EndersseB electrIcAl teAm

George FondersonBAker tIllY lIBerIA

Arthur W.B. FumbahBAker tIllY lIBerIA

Brice HeffinckBollorÉ AfrIcA logIstIcs

James Dorbor JallahpuBlIc procurement And concessIons commIssIon

Cyril JonesJones & Jones

Jonah Soe KoteeAssocIAtIon of lIBerIAn humAn resource professIonAls (Alhrp)

Bob Weetol LivingstoneunIted methodIst unIversItY

Ndubuisi Nwabudike

Bill NyumahBro’s electrIc And constructIon AssocIAtes (BeccA)

Annie OssohouBollorÉ AfrIcA logIstIcs

Arabella ReedpWc

Boye A. RobertsonmonrovIA cItY corporAtIons (mcc)

Charlene SeveepWc

Boakai M. SherifflIBerIA entrepreneurs development progrAm

Abraham F. SiafadepArtment of customs of the lIBerIA revenue AuthorItY

Roland D. SiakaWest constructIon lIBerIA, Inc.

Albert S. SimsshermAn & shermAn

Robert SmallwoodpWc

Lucia Diana Sonii GbalaherItAge pArtner & AssocIAtes, Inc.

Titus TikwapuBlIc procurement And concessIons commIssIon

Staley ToelIBerIA lAnd AuthorItY

J. Awia VankanherItAge pArtner & AssocIAtes, Inc.

Taweh J. VeikaipWc

Alvin W. YellowaylAWYer

Francis ZazayBAker tIllY lIBerIA

LIBYA

AlterAz engIneerIng consultAnts

hr house lIBYA

Salah Abdelgalil

Ahmed AbdulazizmukhtAr, kelBAsh & elghArABlI

Abdul Baset Al BaghdadiunIted lAWYers for AdvocAcY And legAl servIces llc

Abdalla B. Hamed Al HasseconsultAncY house

Mahmoud El SheikhunIversItY of trIpolI

Huwaida ElfnayeshtumI lAW fIrm

Ibrahim ElGengehynour & pArtners In AssocIAtIon WIth Al tAmImI & compAnY

Abdudayem ElgharablimukhtAr, kelBAsh & elghArABlI

Abdul Salam El-MarghanipWc

Husam ElnailipWc

Ahmed GhattourAhmed ghAttour & co.

Paolo Grecop&A legAl

Hassan HassaandlA mAtouk BAssIounY (pArt of dlA pIper group)

Ahmed Kafalagolden plAnner ArchItecture And engIneerIng

Bahloul KelbashmukhtAr, kelBAsh & elghArABlI

Mahmud MukhtarmukhtAr, kelBAsh & elghArABlI

Ali NaserlIBYAn credIt InformAtIon center

Abuejila Saif AnnasersAIf AnnAser lAW offIce

Muftah Saif AnnasersAIf AnnAser lAW offIce

Abdulkarim TayeblIBYAn credIt InformAtIon center

LITHUANIA

customs depArtment

Ruta ArmonelAW fIrm ellex vAlIunAs Ir pArtnerIAI, memBer of lex mundI

Petras Baltusevičiusdsv trAnsport uAB


Jomilė BaranauskaitėlAW fIrm ellex vAlIunAs Ir pArtnerIAI, memBer of lex mundI

Donatas BaranauskasvIlnIAus mIesto 14 - AsIs notAru BIurAs

Jurgis BartkuslAW fIrm ellex vAlIunAs Ir pArtnerIAI, memBer of lex mundI

Kornelija BasijokieneglImstedt

Vilius Bernatonistgs BAltIc

Ieva BindokaitedeloItte legAl

Andrius BogdanovičiusJsc credItInfo lIetuvA

Daiva ČekanavičienėglImstedt

Justas CiomanaslIthuAnIAn chAmBer of notArIes

Aurelija DaubaraitėlAW fIrm sorAInen & pArtners

Giedre DomkuteAAA lAW

Ieva DosinaitelAW fIrm ellex vAlIunAs Ir pArtnerIAI, memBer of lex mundI

Reda GabrilavičiūtėmInIstrY of JustIce

Gediminas GolcevaspuBlIc procurement offIce

Dovile GreblikienelAW fIrm ellex vAlIunAs Ir pArtnerIAI, memBer of lex mundI

Vytis Grybauskastgs BAltIc

Artūras GutauskasprImus derlIng

Frank HeemannBnt AttorneYs-At-lAW

Lina JakimavičienėmInIstrY of economY

Aida JanulelAW fIrm ellex vAlIunAs Ir pArtnerIAI, memBer of lex mundI

Loreta JasaitienėBAnk of lIthuAnIA

Karolis KačerauskaslAW fIrm ellex vAlIunAs Ir pArtnerIAI, memBer of lex mundI

Ieva KairytėpWc lIthuAnIA

Romas KaraliūnasBAnk of lIthuAnIA

Romualdas KasperavičiusstAte enterprIse centre of regIsters

Jonas KiauleikislAW fIrm sorAInen & pArtners

Agnė KisieliauskaitėlAW fIrm ellex vAlIunAs Ir pArtnerIAI, memBer of lex mundI

Augustas KlezyslAW fIrm sorAInen & pArtners

Evelina KrinickaitėpWc lIthuAnIA

Irena KudzinskienėpuBlIc procurement offIce

Rasa KunigelytestAte enterprIse centre of regIsters

Laura KuoraitėpuBlIc procurement offIce

Tadas KuzminskaslAW fIrm ellex vAlIunAs Ir pArtnerIAI, memBer of lex mundI

Karolina LaurynaitėJurex JudIckIene And pArtners

Aistė LeščinskaitėIlAW

Linas Liktoriuskpmg lIthuAnIA

Edita LukaševičiūtėBAnk of lIthuAnIA

Daiva Lukaseviciute-BinkulienevIlnIus cItY second notArY’s offIce

Lauras LukosiusBAltIc freIght servIces

Linas MargeviciuslegAl BureAu of lInAs mArgevIcIus

Vilius MartišiusmetIdA lAW fIrm zABolIene And pArtners

Danielius MatonislAW fIrm mArkevIcIus, gerAsIckInAs And pArtners

Laura MatukaitytelAW fIrm sorAInen & pArtners

Tautginas MickeviciusmInIstrY of JustIce

Tomas MieliauskasdeloItte legAl

Bronislovas MikūtastAte enterprIse centre of regIsters

Nerijus NedzinskaspWc lIthuAnIA

Greta NorkutėJurex JudIckIene And pArtners

Algirdas PekšyslAW fIrm sorAInen & pArtners

Agnius Pilipavičiustgs BAltIc

Nicolai PortelliBAltIc freIght servIces

Martynas PrievelisAB eso

Alicija RadzivanienėJurex JudIckIene And pArtners

Justina RamašauskaitėIlAW

Kristina Rišytė-AugustinaitienėAAA lAW

Giedrius RudisInvest lIthuAnIA

Svajone SaltauskienevIlnIus cItY 29th notArY’s offIce

Tomas SeikalisIlAW

Aušra SičiūnienėvIlnIus cItY munIcIpAlItY

Rimantas SimaitiscoBAlt legAl

Ginte SimkeviciutedeloItte legAl

Anastasija SkunčikaitėnAtIonAl commIssIon for energY control And prIces

Alius StamkauskasuAB elmontA

Jonas StamkauskasuAB elmontA

Agneska StanulevicpWc lIthuAnIA

Gintarė StonienėgIntAre

Arnas StonysBnt AttorneYs-At-lAW

Marius StračkaitislIthuAnIAn chAmBer of notArIes

Laura TunkevičiūtėglImstedt

Agnė VanagienėdeloItte legAl

Liutauras VasiliauskaslAW fIrm sorAInen & pArtners

Adrijus VegysBAnk of lIthuAnIA

Agnietė VenckienelAW fIrm sorAInen & pArtners

Indrė VereniūtėdeloItte legAl

Audrius ŽvybasglImstedt

LUXEMBOURG

pWc luxemBourg

Martial BarbianArendt & medernAch sA

Tom BaumertchAmBer of commerce of the grAnd-duchY of luxemBourg

Louis BernsArendt & medernAch sA

Sébastien BinardArendt & medernAch sA

Anne-Claire BlondinArendt & medernAch sA

Eleonora BromanloYens & loeff luxemBourg sArl

Gilles DauphinArendt & medernAch sA

Christopher de BatzelvInger hoss prussen - luxemBourg

Christel Dumontdentons

Carlo FassbindermInIstère des fInAnces du grAnd-duchÉ de luxemBourg

Antoine Fortier-GrethenloYens & loeff luxemBourg sArl

Jacques FrankpAul Wurth geprolux sA

Nicolas Fries

Peggy GoossenspIerre thIelen AvocAts

Andreas Heinzmanngsk stockmAnn + kollegen

Serge HoffmannAllen & overY luxemBourg

Chantal KeeremanBonn & schmItt

François KremerArendt & medernAch sA

Benedicte KurthAllen & overY luxemBourg

Olivier LardinoisBnp pArIBAs

Frédéric LemoineBonn & schmItt

Tom LoeschlAW fIrm loesch

Evelyne LordongArendt & medernAch sA

Hawa Mahamoudgsk stockmAnn + kollegen

Laurent Massinon

Jeannot Medingercreos luxemBourg sA

Kim MeisArendt & medernAch sA

Philipp MetzschkeArendt & medernAch sA

Christina Nickel

Marco Peterscreos luxemBourg sA

Christian PointArendt & medernAch sA

Nathalie Prüm-CarréelvInger hoss prussen - luxemBourg

Elisa RagazzonipAul Wurth geprolux sA

Roger SchintgenpAul Wurth geprolux sA

Alex SchmittBonn & schmItt

Katahrina Schrammgsk stockmAnn + kollegen

Frank ThihatmarAvegA rÉvIsIon sArl - memBer of russell Bedford InternAtIonAl

Bénédicte ZahndBnp pArIBAs

MADAGASCAR

trAnsIt modrIn

Marina Andriamaherylexel JurIdIQue & fIscAl

Laura Andriamanjatosmr & hr AssocIAtes sA

Clément AndriamasinonyBnI mAdAgAscAr

Aimée AndrianasolooffIce de regulAtIon ÉlectrIcItÉ (ore)

Jocelyn Marie Claude Andrianoasyordre des ArchItectes

Andry AndriantsilavooffIce de regulAtIon ÉlectrIcItÉ (ore)

Frédéric Christophe Ranjatoelylexel JurIdIQue & fIscAl

Yves DuchateauBollorÉ AfrIcA logIstIcs mAdAgAscAr

John W. FfooksJohn W. ffooks & co.

Charles Giblaingroupement des entreprIses frAnches et pArtenAIres (gefp)

Raphaël JakobamAdAgAscAr conseIl InternAtIonAl

Eléonore Johasygroupement des entreprIses frAnches et pArtenAIres (gefp)

Hanna Gräfin KeyserlingkcABInet hk JurIfIsc


Jody PruvotcABInet hk JurIfIsc

Pascaline R. RabearisoadeltA AudIt deloItte

Hantamalala RabarijaonaJohn W. ffooks & co.

Rija RabeharisoacABInet mAzArs fIvoArAnA

Jeannot Julien Padoue Rafanomezanaetude de me JeAnnot rAfAnomezAnA

Pierrette RajaonarisoaBollorÉ AfrIcA logIstIcs mAdAgAscAr

Alexandra RajerisonmArAlex legAl

Antsa RakotoarisoadIrectIon gÉnÉrAle des douAnes

Mirindra Rakotoarisoalexel JurIdIQue & fIscAl

Fetrahanta Sylviane RakotomananaprIceWAterhousecoopers tAx & legAl mAdAgAscAr - pWc mAdAgAscAr

Riaka Niaina RakotonaivoJohn W. ffooks & co.

Michel RakotonarivoBnI mAdAgAscAr

Corinne Holy RakotoniainaprIceWAterhousecoopers tAx & legAl mAdAgAscAr - pWc mAdAgAscAr

Hery RakotonindrainyoffIce de regulAtIon ÉlectrIcItÉ (ore)

Jordan RakotonirinaprIceWAterhousecoopers tAx & legAl mAdAgAscAr - pWc mAdAgAscAr

Lanto Tiana RalisonprIceWAterhousecoopers tAx & legAl mAdAgAscAr - pWc mAdAgAscAr

Barijaona RamaholimihasoBnI mAdAgAscAr

Roland RamarijaonadeltA AudIt deloItte

Raphaela RanaivojaonamArAlex legAl

Iloniaina RandrantorAndrAnto

Christian RandriamangatrAnsIt de l’oceAn IndIen


Hajanirina Jerisoa RandrianarisonBAnkY foIBen’I mAdAgAsIkArA / BAnQue centrAle de mAdAgAscAr

William RandrianariveloprIceWAterhousecoopers tAx & legAl mAdAgAscAr - pWc mAdAgAscAr

Voahangiharinoro RandrianarivonyservIce d’AnAlYses economIQue et fIscAle (sAef)

Josianne RarivoarivelomananadIrectIon gÉnÉrAle des douAnes

Sylvia RasoarilalaBAnkY foIBen’I mAdAgAsIkArA / BAnQue centrAle de mAdAgAscAr

Rivaharilala RasolojaonaoffIce de regulAtIon ÉlectrIcItÉ (ore)

Hanitriniaina RasolonjatovodIrectIon gÉnÉrAle des douAnes

Henintsoa RatiarisonmAdAgAscAr lAW offIces

Michael RatrimomAdAgAscAr InternAtIonAl contAIner termInAl servIces ltd.

Karoll Ratsimandresylexel JurIdIQue & fIscAl

Théodore RaveloarisonJArY - BureAu d’Études ArchItecture IngÉnIerIe

Andry Nirina RavelojaonaBAnkY foIBen’I mAdAgAsIkArA / BAnQue centrAle de mAdAgAscAr

Andriamisa RavelomananaprIceWAterhousecoopers tAx & legAl mAdAgAscAr - pWc mAdAgAscAr

Landy RavelosoncABInet hk JurIfIsc

Jean Marcel RazafimaheninadeltA AudIt deloItte

Chantal RazafinarivocABInet rAzAfInArIvo

Ludovic RazafindravihydIrectIon gÉnÉrAle des douAnes

Louis SagotcABInet d’AvocAt louIs sAgot

Hariniaina Soloarivelocommune urBAIne d’AntAnAnArIvo

MALAWI

Chipulumutso BakaliJAmes fInlAY (BlAntYre) ltd.

Edward ChikhwendaunIversItY of mAlAWI (polYtechnIc college)

Marshal Chilengatf & pArtners

Andrew ChimpololounIversItY of mAlAWI (polYtechnIc college)

Runcain ChimwalacontInentAl freIght AgencY lImIted

Ricky ChingotasAvJAnI & co.

Arnold Chirwaprocurement And supplY mAnAgement consultAnts (prosmAc)

Joe CosmaeY

Papano Inna Dallatf & pArtners

Cyprian KambiliconsultAnt

Mark David KamputamkAkA constructIon c. ltd.

Edson KamtukulemInIstrY of JustIce And constItutIonAl AffAIrs

Dannie J. KamwazakAmWAzA desIgn pArtnershIp

Mavbuto KasotekAmWAzA desIgn pArtnershIp

Isaac KayiraAudIt consult

Hamza LatifsAcrAnIe, goW & co.

Shabir LatifsAcrAnIe, goW & co.

Noel MisanjosAvJAnI & co.

Vyamala Aggriel MoyopWc mAlAWI

Modecai MsishanYIrendA & msIshA lAW offIces

Arthur Alick MsowoyaWIlson & morgAn

Happy MwangombaBlAntYre hIgh court, commercIAl dIvIsIon

Patricia MwasecredIt dAtA credIt reference BureAu ltd.

Pachalo MwenelupembenIcholls & Brookes

Remmie Ng’ombaWIlson & morgAn

Caroline NongwaeY

Barnett NtonyaBlAntYre hIgh court, commercIAl dIvIsIon

Andrea NyirongoBlAntYre hIgh court, commercIAl dIvIsIon

Grant Nyirongoelemech desIgns

Duncan SinganosAvJAnI & co.

Shiraz YusufeY

MALAYSIA

BAnk negArA mAlAYsIA

BursA mAlAYsIA

deputY chIef regIstrAr offIce

eY

federAtIon of mAlAYsIAn mAnufActurers (fmm)

northport (mAlAYsIA) Bhd

Mohd Rashdi Ab HamidtenAgA nAsIonAl BerhAd

Nor Azimah Abdul AzizcompAnIes commIssIon

Zamzuri Abdul AzizmInIstrY of fInAnce

Faez Abdul RazakWong & pArtners

Sonia AbrahamAzmAn, dAvIdson & co.

Wilfred Abrahamzul rAfIQue & pArtners, AdvocAte & solIcItors

Ng Ai ReneskrIne, memBer of lex mundI

Aniz AmirudincecIl ABrAhAm & pArtners

Sasireka AmplaganpWc mAlAYsIA

Maxine Ang Yuen MayJeff leong, poon & Wong

Zaily AyubroYAl mAlAYsIAn customs depArtment

Muhamad Azizul Bin ZahidinWestports mAlAYsIA sdn Bhd

Nurul Syazwani AzmanAzmI & AssocIAtes

Anita BalakrishnansheArn delAmore & co.

Ahmad Fuad Bin Md KasimtenAgA nAsIonAl BerhAd

Che Adnan Bin MohamadnAdI consult erA sdn Bhd

Dato’ Ahmad Zaharin Bin Mohd SaaddepArtment of the dIrector generAl of lAnds And mInes (federAl)

Mee Faun ChaiperundIng mAJuJAYA sdn Bhd

Hong Yun ChangtAY & pArtners

Chris CheeeAst orIent consult sdn Bhd

Rachel ChiahskrIne, memBer of lex mundI

Edwin ChinIsocrAft solutIons sdn Bhd

Eric Chinctos dAtA sYstems sdn Bhd

Nicholas Tan Choi ChuansheArn delAmore & co.

Sook Fun ChootAY & pArtners

Jack ChorchrIstopher & lee ong

Melinda Marie D’AngelusAzmI & AssocIAtes


Ruzaida DaudenergY commIssIon

Wai Fong LasheArn delAmore & co.

Sheba GumisskrIne, memBer of lex mundI

Aminuddin HamzahroYAl mAlAYsIAn customs depArtment

Muhammad Arif HarinderpAn mAlAYAn logIstIcs sdn. Bhd.

Ar. Ezumi Harzani IsmailArkItek mAA

Khalid Hashim

Fahad HassanpWc mAlAYsIA

Andrew HengferrIer hodgson mh sdn Bhd

Abdul Hafiz Bin HidzirtenAgA nAsIonAl BerhAd

Wong Hin LoongAzmAn, dAvIdson & co.

Zhi Loon HuaJeff leong, poon & Wong

Azura Megat IbrahimIndAh WAter konsortIum

Iman IshaknAQIz & pArtners

Kumarakuru JaiferrIer hodgson mh sdn Bhd

Abdul Azis JapritenAgA nAsIonAl BerhAd

P. Jayasingamzul rAfIQue & pArtners, AdvocAte & solIcItors

Norhaiza JemoncompAnIes commIssIon

Eu John TeosheArn delAmore & co.

Dato’ Dr. Ir. Andy K. H. SeomAlAYsIAn nAtIonAl shIppers councIl

Chow Keng ChinIndrA gAndhI & co.

Richard KhooskrIne, memBer of lex mundI

Loh Kok Leongrussell Bedford lc & compAnY - memBer of russell Bedford InternAtIonAl

Wong Kum CheongcredIt BureAu mAlAYsIA sdn Bhd

Azhar LeeplAtInum tAx consultAnts sdn Bhd

Christopher LeechrIstopher & lee ong

Seen Yin LeeJeff leong, poon & Wong

Yuan Yao LeesheArn delAmore & co.

Jeff LeongJeff leong, poon & Wong

Koon Huan LimskrIne, memBer of lex mundI

Mark LimWong & pArtners

Xi Ci LimAzmI & AssocIAtes

Lim LittferrIer hodgson mh sdn Bhd

Ahmad Lutfi Abdull Mutalip

Chen Lynn NgchrIstopher & lee ong

Ir. Bashir Ahamed MaideennAdI consult erA sdn Bhd

Dennis Martinctos dAtA sYstems sdn Bhd

John MatthewchrIstopher & lee ong

Khairon Niza Md AkhircompAnIes commIssIon

Arvind MenonrAnhIll Bersekutu sdn Bhd

Hasliana MohamadtenAgA nAsIonAl BerhAd

Muhammad Kamal Mohamad AlwiArkItek kAmAl AlWI

Norsherryna Mohamed IshaktenAgA nAsIonAl BerhAd

Hanani Hayati Mohd AdhanAzmI & AssocIAtes

Azmi Mohd AliAzmI & AssocIAtes

Ir Noor Shafawati Mohd BadarisAmudrA engIneers sdn Bhd

Zuhaidi Mohd Shahari

Khairunnajihah Aqila Mohd SofianAzmI & AssocIAtes

Mohd Yusoff Mokhzani ArismAlAYsIA productIvItY corporAtIon

Selina NgcredIt BureAu mAlAYsIA sdn Bhd

Swee-Kee NgsheArn delAmore & co.

Marhaini NordinsheArn delAmore & co.

Ismail OmarJpIo

Allison OngAzmAn, dAvIdson & co.

Hock An OngBdo

Kim Yong PangferrIer hodgson mh sdn Bhd

Aurobindo PonniahpWc mAlAYsIA

Aminah Bt Abd RahmanmInIstrY of urBAn WellBeIng, housIng And locAl government

Mohd Zulkifly RawawimAlAYsIA productIvItY corporAtIon

Ahmad Ridha Abdul RazakABrAz ArkItects

Muzawipah Bt Md. SalimtenAgA nAsIonAl BerhAd

Sugumar SaminathanmAlAYsIA productIvItY corporAtIon

Rahmath Nisa Segu AlavudinmAlAYsIA depArtment of InsolvencY


Fiona SequerahchrIstopher & lee ong

Lee ShihskrIne, memBer of lex mundI

Fajrul Shihar Abu SamahmAlAYsIA depArtment of InsolvencY

Jagdev SinghpWc mAlAYsIA

Manshan SinghskrIne, memBer of lex mundI

Adeline Thor Sue Lynrussell Bedford lc & compAnY - memBer of russell Bedford InternAtIonAl

Muhendaran SuppiahmuhendArAn srI

Esther Tanzul rAfIQue & pArtners, AdvocAte & solIcItors

Gene M. (GM) Tangm tAn & compAnY

Kar Peng TankAmAruddIn Wee & co. AdvocAtes & solIcItors

Shu Shuen Tanzul rAfIQue & pArtners, AdvocAte & solIcItors

Weixian TansheArn delAmore & co.

Hemant ThakorerAnhIll Bersekutu sdn Bhd

Siti Wahida Binti Sheikh HussiencredIt BureAu mAlAYsIA sdn Bhd

Wan Rosmawati Wan IbrahimmAlAYAn BAnkIng BerhAd

Elison WongelIson Wong AdvocAtes & solIcItors

Yeoh Keng YaotItImAs logIstIcs sdn Bhd

Lim Khim Yengk Y lIm & pArtners

Irene YongsheArn delAmore & co.

Khairani M. YusofmAlAYsIA productIvItY corporAtIon

Nor Aznira Zainal AriffincompAnIes commIssIon

MALDIVES

mAldIves monetArY AuthorItY

Junaina AhmedshAh, hussAIn & co. BArrIsters & AttorneYs

Madeeh Ahmedctl strAtegIes llp

Mohamed AhsanArcheng studIo

Haifa AishathshAh, hussAIn & co. BArrIsters & AttorneYs

Dhaanish M. AmeenshAh, hussAIn & co. BArrIsters & AttorneYs

Jatindra BhattraypWc mAldIves

Asma Chan-RahimshAh, hussAIn & co. BArrIsters & AttorneYs

Aishath HaifashAh, hussAIn & co. BArrIsters & AttorneYs

Ibrahim HaisammAldIves stock exchAnge compAnY pvt. ltd.

Mohamed HameedAntrAc holdIng pvt. ltd.

Dheena HussainshAh, hussAIn & co. BArrIsters & AttorneYs

Hamdulla Hussainctl strAtegIes llp

Fathuhulla Ismailctl strAtegIes llp

Mohamed IuzaazeY

Laila ManikAttorneY

Prasanta MisrapWc mAldIves

Ahmed Shaffan MohamedpuBlIc Interest lAW centre

Ali MoosamAldIves customs servIces

Ahmed MuradmAzlAn & murAd lAW AssocIAtes

Ibrahim MuthalibAssocIAtIon of constructIon IndustrY

Ali Naeemctl strAtegIes llp

Sulakshan RamananeY

Ahmed Saifstelco

Ahmed Shafeeustelco

Shuaib M. ShahshAh, hussAIn & co. BArrIsters & AttorneYs

Husam Shareefctl strAtegIes llp

Mizna ShareefshAh, hussAIn & co. BArrIsters & AttorneYs

Abdullah Waheed

Abdulla Warsctl strAtegIes llp

Sumudu WijesundaraeY

Hussain Zaidan Jaleelctl strAtegIes llp

MALI

BceAo

credItInfo volo

Faradji BabatrIBunAl de grAnde InstAnce de lA commune III de BAmAko

Oumar BaneJurIfIs consult

Mariam BocoummAtrAns

Boubacar CoulibalymAtrAns

Sekou Dembeleetude mAÎtre sekou demBele

Moussa Syvlain Diakitéscs InternAtIonAl

Abou DialloApI mAlI

Makan Diallosouth engIneerIng

Fatoumata D. DiarraAfrIcAn legAl & tAx mAlI (Alt-mAlI)

Siné DiarracABInet comptABle sIne dIArrA

Fatimata Dicko ZouboyenotAIre

Mariama DoumbiamAtrAns

Abdoulaye FofanamAtrAns

Baba Haidaraetude gAoussou hAIdArA

Adama KanékAnÉ & AssocIÉs

Mamadou KeitaAgAo – pAl sArl

Abdoul Karim Samba Timbo KonatéAgence d’ArchItecture cAdet

Gaoussou A.G. KonatéAgence d’ArchItecture cAdet

Soumaguel MaigaApI mAlI

Bérenger Y. MeukecABInet d’AvocAts meuke

Claudia RandrianavoryJohn W. ffooks & co.

Alassane T. SangarénotArY

Oumar SanogodIrectIon de l’InspectIon du trAvAIl

Boubacar ThiamAssocIAtIon professIonnelle des BAnQues et etABlIssement fInAncIers du mAlI

Aboubacar Alhousseyni Toure

Mahamadou TouredIrectIon regIonAle des mArches puBlIcs et des delegAtIons de servIce puBlIc de segou

Moussa Ismaïla ToureApI mAlI

Omar ToureAstec - sArl

Lasseni Touréetude gAoussou hAIdArA

Baba TraoreBollorÉ AfrIcA logIstIcs

Alassane TraoréIcon sArl


MALTA

Shawn AgiusoffIce of the commIssIoner for revenue

Francesca Anastasigvzh AdvocAtes

Amanda AttardgAnAdo AdvocAtes

Charles AttardIdentItY mAltA AgencY

Mark Attard MontaltomInIstrY for JustIce, culture And locAl government

Anthony AzzopardidepArtment of IndustrIAl And emploYment relAtIons

Kevan AzzopardimAltA fInAncIAl servIces AuthorItY (mfsA)

Romina BartoloIurIs mAltA AdvoocAtes

Doriana BezzinadepArtment of IndustrIAl And emploYment relAtIons

Leonard BonellogAnAdo AdvocAtes

Christopher BorgenemAltA plc

Kris Borgdr. krIs Borg & AssocIAtes - AdvocAtes

Mario Raymond BorgoffIce of the commIssIoner for revenue

Josianne Brimmerfenech & fenech AdvocAtes

Joseph Buhagiar

Johann ButtigiegmAltA envIronment & plAnnIng AuthorItY (mepA)

Stefan CachiaWAter servIces corporAtIon

Calvin CallejagAnAdo AdvocAtes

Stefan CamillericAmIllerI cAssAr AdvocAtes

Joseph CaruanamAltA fInAncIAl servIces AuthorItY (mfsA)

Michael CaruanacentrAl BAnk of mAltA

Laragh CassarcAmIllerI cAssAr AdvocAtes

Nicolette CassarcentrAl BAnk of mAltA

Andrea DarmanincAmIllerI cAssAr AdvocAtes

Ariana Falzongvzh AdvocAtes

Joseph FarrugiamAltA fInAncIAl servIces AuthorItY (mfsA)

Martin FarrugiaBuIldIng regulAtIon offIce

Silvio FarrugiaoccupAtIonAl heAlth & sAfetY AuthorItY

David FeliceAp vAllettA ltd.

Stephen FerritomAltA envIronment & plAnnIng AuthorItY (mepA)

Philip FormosagAnAdo AdvocAtes

Angel Galdes

Bettina GattgAnAdo AdvocAtes

Neville GattpWc mAltA

Stephanie GattcentrAl BAnk of mAltA

Steve GingellpWc mAltA

Sandro Grechsg mAltA lImIted - correspondent of russell Bedford InternAtIonAl

Karl Grech OrrgAnAdo AdvocAtes

Stefan GrimaBAnk of vAllettA

Roberta Gulic HammettpWc mAltA

Francesca Hiligvzh AdvocAtes

Pauline LanzoncentrAl BAnk of mAltA

Michael MifsudIdentItY mAltA AgencY

Henri MizzicAmIllerI prezIosI

Andrew MuscatmAmo tcv - AdvocAtes

Lara PacegAnAdo AdvocAtes

Johan Psailaeng. JohAn psAIlA & AssocIAtes

Michael PsailamAmo tcv - AdvocAtes

Jesmond PulecentrAl BAnk of mAltA

Simon PullicinomAmo tcv - AdvocAtes

Jude SchembripWc mAltA

Joseph SciclunascIclunA & AssocIAtes

Ian StafraceIAn stAfrAce legAl

Andrea TheumamAmo tcv - AdvocAtes

Jonathan ThompsondeguArA fArrugIA AdvocAtes

Marika Tonna

Andrei VellacAmIllerI prezIosI

Simone Vella LenickerAp vAllettA ltd.

Andrew J. Zammitgvzh AdvocAtes

Alistair ZarbcentrAl BAnk of mAltA

MARSHALL ISLANDS

mInIstrY of fInAnce, dIvIsIon of procurement And supplY

Helkena AnnimArshAll IslAnds regIstrY


Melvin DacillomInIstrY of puBlIc Works

Raquel De LeonmArshAll IslAnds socIAl securItY AdmInIstrAtIon

Bryan EdejermArshAll IslAnds socIAl securItY AdmInIstrAtIon

Anthony Frazier


Nathan Gaudiopoles, tuBlIn, strAtAkIs & gonzAlez llp

Avelino R. Gimao Jr.mArshAll IslAnds socIAl securItY AdmInIstrAtIon

Don Hesscollege of the mArshAll IslAnds

Carl B. IngramhIgh court

Jerry KramerpAcIfIc InternAtIonAl, Inc.

Glen Oxtonoxton lAW

Dennis James Reederreeder & sImpson

Perry RilangenvIronmentAl protectIon AgencY - mArshAll IslAnds

Kosuke SatomJcc - mArshAlls JApAn constructIon compAnY

Itibo TofingamArshAll IslAnds tAx AuthorItY

Steven WakefieldmArshAlls energY compAnY

MAURITANIA

BureAu d’etudes et des trAvAux d’electrIcItÉ et d’eAu en mAurItAnIe

mInIstère du pÉtrole, de l’energIe et des mInes

Mohamed Abdallahi Bellill’oBservAtoIre mAurItAnIen de lutte contre lA corruptIon, JournAlIste chercheur en communIcAtIon et gouvernAnce

Jemal Abde Nasser AhmeddIrectIon gÉnÉrAle des douAnes

Kane AlyguIchet unIQue/mef mAurItAnIA

Mohamed Lemine Ould BabiyeBAnQue centrAle de mAurItAnIe

Cheikh Abdellahi Ahmed Babouetude mAÎtre cheIkh ABdellAh Ahmed BABou

Dieng Adama BoubouBAnQue centrAle de mAurItAnIe

Moulaye Ahmed BoussabouBAnQue centrAle de mAurItAnIe

Mohamed Cheikh AbdallahAfAcor - AudIt fInAnce AssIstAnce comptABle orgAnIsAtIon sArl

Brahim Ebety

Moulaye El Hacen Camarasocere lAmBert somec mAurItAnIe (slsm)

Cherif Ahmed Ely

Mame FallpWc

Boumiya HamoudchInguItY lAW fIrm

Cheikhany JulescheIkhAnY Jules lAW offIce

Moustapha MaouloudguIchet unIQue/mef mAurItAnIA

Bah Elbar M’beirikchAmBre commercIAle Auprès de lA cour d’Appel de nouAkchott

Abdou M’Bodj

Ould Med YahyadIrectIon gÉnÉrAle des domAInes et du pAtrImoIne de l’ÉtAt

Wedou MohamedmAurIhAndlIng

Mazar Mohamed Mahmoud HmettousocIÉtÉ mAurItAnIenne d’electrIcItÉ (somelec)

Oumar Mohamed MoctarAvocAts mAurItAnIe

Adil MorsadcABInet d’AvocAts morsAd

Mine Ould AbdoullahcABInet d’AvocAt ould ABdoullAh

Mohamed Yeslem Ould El VilrÉseAu des petItes et moYennes entreprIses mAurItAnIennes

Moulaye El Ghali Ould Moulaye ElyAvocAt

Ahmed Ould RadhiBAnQue centrAle de mAurItAnIe

Mohamed Elmokhtar RoueihaBureAu cAupId

Abdelkader Said

Aliou Salletude me AlIou sAll & AssocIÉs

El Meimoune SoumbaradIrectIon gÉnÉrAle des domAInes et du pAtrImoIne de l’ÉtAt

MAURITIUS

Rasheed AumjaudAlpInA trAdIng ltd.

Abdullah Yusuf Ali BauluckBIBI chAmBers

Keshav BeeharrymcB group lImIted

Sunil Benimadhustock exchAnge of mAurItIus

Khoushwant Bheem SinghnotArY

Nazeer Ahmud BhugaloomorIson

Valerie BisasurBlc roBert & AssocIAtes

Deepti BismohunensAfrIcA (mAurItIus)

Irfaan BoodhoomcB group lImIted

Nikhil BoolellchAmBers of urmIlA Boolell sc

Urmila BoolellchAmBers of urmIlA Boolell sc

Nushrut ChaumoonotArY

D.P. ChiniencorporAte And BusIness regIstrAtIon depArtment

Veeneshwary Choytunuteem chAmBers

Sandy Chuongthe chAmBers of gAvIn glover sc

Jessen CoolenmcB group lImIted

Martine de Fleuriot de la ColinièreensAfrIcA (mAurItIus)

Catherine de RosnaylegIs & pArtners ltd.

Humaira DelawarallymcB group lImIted

Afzal Delbarcustoms house Brokers AssocIAtIon

Jayesh DesaidesAI & AssocIAtes ltd.

Swaley DumanunIted cArgo

Priya EmerithensAfrIcA (mAurItIus)

Lauréna ErriahcAnopee engIneerIng ltd.

Philippe Espitalier Noelrogers

Yannick Fokeversheds sutherlAnd mAurItIus

Renu GawrasooABAx corporAte servIces ltd.

Stephane GibertsImelec ltÉe

Gilbert GnanymcB group lImIted

Tilotma Gobin JhurryBAnk of mAurItIus

Shalini Gokhoolstock exchAnge of mAurItIus

Darmalingum Goorriahetude me dArmAlIngum goorrIAh

Moorari GujadhurmAdun guJAdhur chAmBers

Nitish Hurnaumeversheds sutherlAnd mAurItIus

Deoyani HurrynagregIstrAr generAl

Navindranath JowaheerWAsteWAter mAnAgement AuthorItY

Nishi KicheninJurIstAx

Geetendra Singh Kim CurrunpropertY desIgn & mAnAgement consultAnts ltd.

Thierry KoenigensAfrIcA (mAurItIus)

Mylène Lai Yoon HimmcB group lImIted

Jules LamcentrAl electrIcItY BoArd

Anthony Leung ShingpWc mAurItIus

Tania Lieversheds sutherlAnd mAurItIus

Benjamin LowepWc mAurItIus

Jayram LuximoncentrAl electrIcItY BoArd

Charles Gerard MaguitteABc motors

Antish MaroamABAx corporAte servIces ltd.

Kathy MartinlegIs & pArtners ltd.

Malcolm MollerAppleBY

Ramdas MootanahArchItecture & desIgn ltd.

Jessimee Mootoosamyeversheds sutherlAnd mAurItIus

Maleeka Muhomuduteem chAmBers

Khemila NarraidooJurIstconsult chAmBers

Preetam NarrayencompAgnIe mAurIcIenne de textIle

Ankusha NathooJurIstconsult chAmBers

Lovendra NulliahlovendrA nullIAh lAWYer

Dinesh OoditservAnsIngh JAvAd & pArtners - consultIng engIneers lImIted

Nawsheen OozeerBoArd of Investment (mAurItIus)

Renganaden PadayachyBAnk of mAurItIus

Elsie Rasolohery PascalensAfrIcA (mAurItIus)

Kessaven Payandi Pillayuteem chAmBers

Vedita Devi Peerunetude me vedItA devI peerun

Hornali Pirbhaifreeport operAtors AssocIAtIon

Amoordon PoobenmInIstrY of heAlth & QuAlItY of lIfe

Siv PotayyaWortels lexus

Guito PrefumopoWersure ltd.

Varuna PunchoonotArY

Vivekanand RamburunmrA customs depArtment

Rajen Ramdewor

Dhanraj RamdinmAurItIus revenue AuthorItY

Jayshen RammahmerIts consultIng engIneers ltd.

Rajeev RamrekhacentrAl electrIcItY BoArd

Muhammad Reza Cassam Uteemuteem chAmBers

Nicolas RichardJurIstconsult chAmBers

André RobertBlc roBert & AssocIAtes

Abdool Samad SairallyregIstrAr generAl

Abdool Rahim SalehmohamedJurIstconsult chAmBers

Keeranlallsing SantokheecItY councIl of port louIs

Hurrydeo SeebchurruncentrAl electrIcItY BoArd

Geetanjali SeewoosurruncentrAl electrIcItY BoArd

Gilbert SeeyaveBdo fInAncIAl servIces ltd.

Steven Sarangavany Sengayensteven & AssocIAtes lAW fIrm

Shyam ServansinghmAdun guJAdhur chAmBers

Yengambarum SoopramanienrApId cArgo servIces ltd.

Sunjay SummuncentrAl electrIcItY BoArd

Menzie SungleecentrAl electrIcItY BoArd

Vidisha Vim SunkurmAdun guJAdhur chAmBers

Anshee SunnasseepWc mAurItIus

Tarveen TeeluckpWc mAurItIus

Sameer Tegallyventure lAW ltd.

Dhanesswurnath Vikash ThakoorBAnk of mAurItIus

Natasha Towokul-JiagooJurIstAx

Muhammad R.C. Uteemuteem chAmBers

Willem Van RensburgchAmBers of urmIlA Boolell sc

Annielle VineyABAx corporAte servIces ltd.

Rachel Wan Wing KaiensAfrIcA (mAurItIus)

Delphine Yeung Sik Yueneversheds sutherlAnd mAurItIus

MEXICO

InstItuto regIstrAl Y cAtAstrAl del estAdo de nuevo leÓn

JuntA locAl de concIlIAcIÓn Y ArBItrAJe de nuevo leon

secretAríA de economíA, dIreccIÓn generAl de normAtIvIdAd mercAntIl (rug)

Francisco Acevedo RamosInstAlAcIones elÉctrIcAs en AltA Y BAJA tensIÓn Acevedo sA de cv

Alejandro Aldrete AguirreA2m ABogAdos

Jorge AlemángreenBerg trAurIg sc

Luis Darío Ángeles GonzálezurrutIA-ángeles Y AsocIAdos sc

Carlos Argüelles GonzálezsAntAmArInA Y stetA sc


Francisco Samuel Arias GonzáleznotArY puBlIc 28

Francisco Arias VazquezsecretAríA de economíA

José Alejandro Astorga HilbertInstItuto federAl de especIAlIstAs de concursos mercAntIles

Enrique ÁvilagonzAlez cAlvIllo sc

Alfonso Azcona AnayazItYmerkA sA de cv

Vanessa BarajashuB logIstIcs mexIco

Reginaldo Berrones Mejoradoelectro construccIones fAlcÓn, sA de cv

Carlos BrehmsAntAmArInA Y stetA sc

Lorena Bustamante Quirozcreel, gArcíA-cuÉllAr, AIzA Y enrIQuez sc

Gilberto CalderondeloItte

Adrian Martin Camacho FernandezcomIsIÓn federAl de electrIcIdAd

Tomás Cantú GonzálezcAntu estrAdA Y mArtInez (cem ABogAdos)

Carlos CarbajalJ.A. trevIÑo ABogAdos

Lisa Carral FloressAntAmArInA Y stetA sc

Pedro CarreonpWc mexIco

Susana Casado GarciasecretArIAt of lABour And socIAl WelfAre

María Casas LópezBAker mckenzIe

Fernando CastillonAder, hAYAux & goeBel

Alexandra CavazosBAker mckenzIe

Nydia CavazosBAshAm, rInge Y correA, memBer of Ius lABorIs

Sergio Chagoya DíazsAntAmArInA Y stetA sc

Kathalina Chapa PeñacAf-sIAc contAdores

Ernesto ChávezIntercontInentAl netWork servIces

Carlos Chávez AlanísgAlIcIA ABogAdos sc

Alfredo Chávez GoyenechegonzAlez cAlvIllo sc

Carlos A. Chávez PeredaJ.A. trevIÑo ABogAdos

Fernanda Cidcreel, gArcíA-cuÉllAr, AIzA Y enrIQuez sc

Rodrigo ConesarItch mueller, heAther Y nIcolAu, sc

Bruno CordovapWc mexIco

Nancy Mireya Coronado PerezdIreccIon de proteccIon cIvIl (cIvIl protectIon AgencY)

Jaime Cortes-AlvarezgonzAlez cAlvIllo sc

David CuellarpWc mexIco

Javier CurielmArtInez, AlgABA, de hAro, curIel Y gAlvAn-duQue sc

Alfonso Curiel ValtierraBAker mckenzIe

Eugenio Dávila GarzasAntAmArInA Y stetA sc

Juan Pablo De BottonmexIcAn tAx AdmInIstrAtIon servIce (sAt)

Jorge de Haro GonzálezmArtInez, AlgABA, de hAro, curIel Y gAlvAn-duQue sc

Jorge de PresnoBAshAm, rInge Y correA, memBer of Ius lABorIs

Franco Alberto Del Valle Pradodel vAlle, prAdo Y fernAndez, sc

Tracy Delgadillo MirandaJ.A. trevIÑo ABogAdos

Dolores EnriquezpWc mexIco

David Escalantekpmg cArdenAs dosAl sc

Natalia EspinozaBAshAm, rInge Y correA, memBer of Ius lABorIs

Miguel EspitiaBufete InternAcIonAl

Gabriela FariasBAshAm, rInge Y correA, memBer of Ius lABorIs

Cristina Fernández Hernándezec legAl ruBIo vIllegAs

Victor Fernandez SanchezcomIsIÓn federAl de electrIcIdAd

Alfredo Flores CedeñoBAshAm, rInge Y correA, memBer of Ius lABorIs

Julio Flores LunagoodrIch, rIQuelme Y AsocIAdos

Eder FuentespWc mexIco

Juan Francisco GalarzapWc mexIco

Manuel Galicia RomerogAlIcIA ABogAdos sc

Maria Antonieta Galvan CarrilestrIBunAl superIor de JustIcIA del lA cIudAd de mÉxIco

Mauricio GamboatrAnsunIon de mexIco sA sIc

Brenda GarciapWc mexIco

Enrique GarcíacAnnIzzo, ortíz Y AsocIAdos, sc

Ricardo García Cordero SasíamArtInez, AlgABA, de hAro, curIel Y gAlvAn-duQue sc

Eduardo Garcia Fraschettosánchez devAnnY eseverrI sc

Federico Garza Martínezpoder JudIcIAl del estAdo de nuevo leÓn

Belén Gómez FernándezsAntAmArInA Y stetA sc

Jose Alberto Gonzalezkpmg cArdenAs dosAl sc

Zulima GonzálezsolÓrzAno, cArvAJAl, gonzález Y pÉrez-correA sc

Iker Gonzalez LunanAder, hAYAux & goeBel

Ricardo Gonzalez OrtadeloItte

Antonio Gonzalez RodriguezdeloItte

Jose Gonzalez-ElizondoBAker mckenzIe

Alvaro Gonzalez-SchiaffinoBAshAm, rInge Y correA, memBer of Ius lABorIs

Neftali Gracida RescalvonotArIo neftAlI grAcIdA

James Graham3ct

Sergio GranadospWc mexIco

Jorge Paredes GuerrafIABcI

Antonio Guerra GomezguerrA gomez, ABogAdos

Olmo Guerrrero MartínezmArtInez ArrIetA, rodríguez, vegA, ruBIo Y AsocIAdos

Eduardo GurzasecretAríA de lA funcIÓn púBlIcA

Luis GuzmandeloItte

Yves Hayaux-du-TillynAder, hAYAux & goeBel

F. Abimael HernándezsolÓrzAno, cArvAJAl, gonzález Y pÉrez-correA sc

Zita HorvathleAh IslA horvAth

Sophia HuidobrorIvAdeneYrA, trevIno & de cAmpo sc

Carlos Marcos IgaArIzpe, vAldÉs & mArcos ABogAdos - sAn pedro gArzA gArcíA

Ivan Imperialkpmg cArdenAs dosAl sc

María Concepción Isoard ViescarItch mueller, heAther Y nIcolAu sc

Javier Jiménezrussell Bedford mÉxIco - memBer of russell Bedford InternAtIonAl

Minerva JuarezpWc mexIco

Alejandro Juárez Liceagac&Jm lAW fIrm

Diana Juárez MartínezBAker mckenzIe

Adrian KohlmannkovA InnovAcIÓn

Luis Lavalle MorenodeloItte

Carlos Leal-Isla GarzaleAh IslA horvAth

Josue Leesordo mAdAleno ArQuItectos

Alejandro Legaspi LanzmArtInez, AlgABA, de hAro, curIel Y gAlvAn-duQue sc

Ricardo León-Santacruzsánchez devAnnY eseverrI sc

Luis Leyva MartinezcomIsIÓn nAcIonAl BAncArIA Y de vAlores

Andrea LiconBAshAm, rInge Y correA, memBer of Ius lABorIs

Leonor LlamasgoodrIch, rIQuelme Y AsocIAdos

Eduardo Lobatón GuzmánBAker mckenzIe

Hugo Lopez CollgreenBerg trAurIg, sc

Alfonso López Lajudsánchez devAnnY eseverrI sc

Rogelio Lopez-Velardelopez velArde, heftYe Y sorIA sc

Jose Antonio Lozada CapetillotrIBunAl superIor de JustIcIA del lA cIudAd de mÉxIco

Gabriel Manriquerussell Bedford mÉxIco - memBer of russell Bedford InternAtIonAl

José Antonio Marquez GonzáleznotArY puBlIc #2

Carlos Manuel MartinezpWc mexIco

Esteban MartinezsecretArIAt of lABour And socIAl WelfAre

Gerardo MartínezrIvAdeneYrA, trevIno & de cAmpo sc

Victor Manuel MartínezcAnnIzzo, ortíz Y AsocIAdos, sc

Juan Sergio Alfonso Martínez GonzálezcomIsIÓn federAl de electrIcIdAd

Renato Martínez Quezadaec legAl ruBIo vIllegAs

Ana Lilia Martínez ValdéssecretAríA de economíA

Fernando Martínez Villarrealsánchez devAnnY eseverrI sc

Mariana MaxinezdeloItte

Rodrigo Méndez Ayalacreel, gArcíA-cuÉllAr, AIzA Y enrIQuez sc

Carla E. Mendoza PérezBAker mckenzIe

Juan Jose Monrreal HernandezBAshAm, rInge Y correA, memBer of Ius lABorIs

Eduardo MontenegrosolÓrzAno, cArvAJAl, gonzález Y pÉrez-correA sc

Daniela MonteropWc mexIco

Angel Humberto Montiel TrujanotrIBunAl superIor de JustIcIA del lA cIudAd de mÉxIco

Abián MonzónBuIldIng InformAtIon mechAnIcs mx

Ignacio R. Morales LechuganotAríA 116

Guillermo MorandeloItte

Rodrigo MunozsolÓrzAno, cArvAJAl, gonzález Y pÉrez-correA sc

Eloy F. Muñoz M.ImeYel solucIones IntegrAles sA de cv

Jorge Narváez HasfuraBAker mckenzIe

Javier Luis Navarro VelascoBAker mckenzIe

Pablo Nosti HerreramIrAndA & estAvIllo sc

Erika OlguíngonzAlez cAlvIllo sc

Maria OlivarespWc mexIco

Guillermo Oliver

Monica OrtegalcomIsIÓn nAcIonAl BAncArIA Y de vAlores

María José Ortiz HarogAlIcIA ABogAdos sc

Luis Cartas ParedesmexIcAn tAx AdmInIstrAtIon servIce (sAt)

Sonia Paredes SepúlvedapeÑA mouret ABogAdos sc

Victor PazcAf-sIAc contAdores

Gabriel Peña MouretpeÑA mouret ABogAdos sc

Arturo PerdomogAlIcIA ABogAdos sc

Ana Pérez BorjagAlIcIA ABogAdos sc

Luis Uriel Pérez DelgadogoodrIch, rIQuelme Y AsocIAdos

José Jacinto Pérez SilvaoperAdorA terrA regIA sA

Pablo Perezalonso EguíarItch mueller, heAther Y nIcolAu sc

Fernando Pérez-CorreasolÓrzAno, cArvAJAl, gonzález Y pÉrez-correA sc

Guillermo Piecarchicpmc lAW sc


José Piecarchic Cohenpmc lAW sc

Federico PinedahuB logIstIcs mexIco

Gizeh Polocreel, gArcíA-cuÉllAr, AIzA Y enrIQuez sc

David Eugenio Puente-Tostadosánchez devAnnY eseverrI sc

David Ramírez Ramírezd&J IngenIeríA Y servIcIos sA de cv

Carolina Ramos BallesterosmIrAndA & estAvIllo sc

Raúl Rendón HernándezcolegIo de IngenIeros mecánIcos electrIcIstAs Y electrÓnIcos de nuevo leÓn (cIme-nl)

Eduardo Reyes Díaz-LealBufete InternAcIonAl

Héctor Reyes FreanerBAker mckenzIe

Claudia RíospWc mexIco

Fernando RivadeneyrarIvAdeneYrA, trevIno & de cAmpo sc

Roberto Roa Carmonadel vAlle, prAdo Y fernAndez sc

Beatriz RoblescAf-sIAc contAdores

Carlos E. Rodriguezgrupo AdYpro sA de cv

Ignacio RodriguezBuIldIng InformAtIon mechAnIcs mx

J. A. Enrique Rodriguezgrupo AdYpro sA de cv

Alba Rodriguez ChamorrocomIsIÓn nAcIonAl BAncArIA Y de vAlores

Irazu Rodríguez GarzacomIsIÓn federAl de electrIcIdAd

Diego Rodriguez RenovalesBuIldIng InformAtIon mechAnIcs mx

Alejandro RojasnAder, hAYAux & goeBel

Cecilia Rojas MatagAlIcIA ABogAdos sc

Alberto Romero Gonzálezpoder JudIcIAl del estAdo de nuevo leÓn

Shaanty RubioWhIte & cAse sc

Raúl SahagunBufete InternAcIonAl

Juan Pablo SainznAder, hAYAux & goeBel

Jorge SanchezdeloItte

Lucero Sánchez de la ConchaBAker mckenzIe

Juan Pablo Sanchez EnriquezsecretArIA de desArrollo urBAno Y vIvIendA

Luis Sanchez GalgueradeloItte

Alberto Sanchez RodriguezdIreccIon de proteccIon cIvIl (cIvIl protectIon AgencY)

Ernesto Miguel Sanchez RuizmexIcAn tAx AdmInIstrAtIon servIce (sAt)

Ernesto Miguel Sanchez RuizservIcIo de AdmInIstrAcIÓn trIButArIA

Cristina Sanchez Vebber

Cristina Sánchez-UrtizmIrAndA & estAvIllo sc

Ricardo Sandoval OrtegacomIsIÓn federAl de electrIcIdAd

María Esther Sandoval SalgadoInstItuto federAl de especIAlIstAs de concursos mercAntIles

Juan Pablo SecadesrItch mueller, heAther Y nIcolAu sc

Ana Patricia Steincreel, gArcíA-cuÉllAr, AIzA Y enrIQuez sc

Pedro StroblBAshAm, rInge Y correA, memBer of Ius lABorIs

Diego Ivan Suarez TorresBAker mckenzIe

Juan Francisco Torres Landa RuffohogAn lovells

Jaime A. Tovar VillegasnotAríA 116

Jaime A. TreviñoJ.A. trevIÑo ABogAdos

Roberto Treviño Ramospoder JudIcIAl del estAdo de nuevo leÓn

Alfonso VargasrItch mueller, heAther Y nIcolAu, sc

Miguel Angel Vargas Cruzgrupo AlIAnzA empresArIAl

Andrea VázqueznAder, hAYAux & goeBel

Camilo Vazquez LopezsAntAmArInA Y stetA sc

José Luis Vega GarridogoodrIch, rIQuelme Y AsocIAdos

Luis Miguel Velasco Lizárragasánchez devAnnY eseverrI sc

Diego Velasco-FuhrkengAlIcIA ABogAdos sc

Carlos Velázquez de LeónBAshAm, rInge Y correA, memBer of Ius lABorIs

Claudio VillavicenciodeloItte

Juan Pablo Villela Vizcayacreel, gArcíA-cuÉllAr, AIzA Y enrIQuez sc

Elías Zaga BelzersAntAmArInA Y stetA sc

Antonio Zuazuakpmg cArdenAs dosAl sc

MICRONESIA, FED. STS.

Marcelino ActoukapohnpeI utIlItIes corporAtIon

Nixon AnsonpohnpeI utIlItIes corporAtIon


Francisco CelestinepohnpeI stAte envIronmentAl protectIon AgencY

Lam Dangcongress of the fsm

Wallet EliaspohnpeI stAte depArtment of lAnds And nAturAl resources

Robert Goodwinfsm nAtIonAl government

Mark HeathmIcronesIA regIstrAtIon AdvIsors, Inc.

Bruce HowellkosrAe stAte government

Ronald PangelinanA&p enterprIses Inc.

Sam PetersonpohnpeI export AssocIAtIon

Salomon SaimonmIcronesIAn legAl servIces corporAtIon

Nora Sigrahfsm development BAnk

Mike ThomasmIcropc

Joseph VittpohnpeI trAnsfer & storAge, Inc.

Larry Wentworthfsm supreme court

MOLDOVA

Add productIon ltd.

nAtIonAl AuthorIzed AdmInIstrAtors unIon

Călin BobuțaccoBzAc & pArtners

Mihail BuruianaBuruIAnA & pArtners

Roman CebanBusIness people’s AssocIAtIon of moldovA

Valeriu CerneiglAdeI & pArtners

Valentina ChipermInIstrY of economY And InfrAstructure

Doina ChiricaAcI pArtners lAW offIce

Olesea ChiricăpWc moldovA

Ludmila CiubaciucpWc moldovA

Daniel CobzaccoBzAc & pArtners

Valentin CobzariInsIgmA-lux

Nicolae CrețupWc moldovA

Andrei CriganBusIness people’s AssocIAtIon of moldovA

Natalia DonțupWc moldovA

Fernando Flano FernandezIcs red unIon fenosA sA

Silviu FocaIm BIroul de credIt srl - moldovA

Roger GladeiglAdeI & pArtners

Jose Luis Gomez PascualIcs red unIon fenosA sA

Ruslan GonceariucIcs red unIon fenosA sA

Victoria GoncearuccoBzAc & pArtners

Silvia GrosupWc moldovA

Emil GutuAcI pArtners lAW offIce

Andrian Guzunschoenherr

Ana IovucoBzAc & pArtners

Vladimir Iurkovskischoenherr

Roman Ivanovvernon dAvId & AssocIAtes

Vyacheslav JapalaucomsAles grup

Alexandru LeontemInIstrY of economY And InfrAstructure

Andrei LopusneacIcs red unIon fenosA sA

Mihail LupascumInIstrY of economY And InfrAstructure

Victoria MacoveipWc moldovA

Cristina MartinAcI pArtners lAW offIce

Marina MeriacrenAtIonAl commIssIon for fInAncIAl mArkets

Alexandru MunteanupWc moldovA

Ecaterina NacuglAdeI & pArtners

Dan NicoaraglAdeI & pArtners

Oxana NovicovnAtIonAl unIon of JudIcIAl offIcers

Igor OdobescuAcI pArtners lAW offIce

Vladimir PalamarciucturcAn cAzAc

Carolina ParcalabAcI pArtners lAW offIce

Iulian PașatiiglAdeI & pArtners

Alexandra PînzariglAdeI & pArtners

Vladimir Plehov

Dumitru PopescupWc moldovA

Elena PuinAtIonAl commIssIon for fInAncIAl mArkets

Andrei RogacrogAc & AssocIAtes lAW fIrm

Vlad RoibuglAdeI & pArtners

Irina RotarimInIstrY of economY And InfrAstructure

Viorel RusumoldovA stAte unIversItY lAW school

Ionut SaspWc moldovA

Adrian SoroceanAcI pArtners lAW offIce

Tatiana StavinschipWc moldovA

Liviu SurdumArIsAn procons srl

Nicolina TurcanAcI pArtners lAW offIce

Carolina VieruIm pAA srl

Elena VinteacoBzAc & pArtners

Marina ZarijaAcI pArtners lAW offIce

MONGOLIA

ImplementIng AgencY of the government of mongolIA, generAl AuthorItY for stAte regIstrAtIon

monlogIstIcs WorldWIde llc

Amarsanaa Baasansurenthe BAnk of mongolIA

Khulan BatbayardB&gts llp

Dashzeveg Bat-ErdenedeloItte

Turtuvshin Bat-ErdeneAvInex pArtners llp

Munkhbayar BatkhuuAnderson And Anderson llp

Battushig BatsurendB&gts llp

Azzaya BatsuurielectrosetIproJect llc

Nyamchimeg BayaraamAhoneY lIottA llp

Solongoo BayarsaikhanAvInex pArtners llp

Bayar Budragchaaelc llp AdvocAtes

David BuxbaumAnderson And Anderson llp

Jargalan ByambatsogtmAhoneY lIottA llp

David C. BuxbaumAnderson And Anderson llp

Tsendmaa ChoijamtspWc mongolIA

Khatanbat DashdarjaaArlex consultIng servIces

Zoljargal DashnyamdB&gts llp

Tsendsuren DavaaInternAtIonAl cooperAtIon dIvIsIon customs generAl AdmInIstrAtIon of mongolIA

Uyanga del Soltsets llp

Onchinsuren DendevsambuudeloItte

Tsolmonchimeg Enkhbats&ts pArtners llp

Sanjkhand ErdenebaatarpWc mongolIA

Tuya ErdenechuluunlehmAn lAW mongolIA llp

Narantuya GundegmaamAhoneY lIottA llp


Aidan HealyheAlY consultAnts group plc

Myagmarsuren JambaldorjAnderson And Anderson llp

Enkhsaruul JargalsaikhandB&gts llp

Saidolim KodirovheAlY consultAnts group plc

Azzaya LkhachinpWc mongolIA

Amarjargal LkhagvaalehmAn lAW mongolIA llp

Daniel MahoneymAhoneY lIottA llp

Ariunkhuj MolommAhoneY lIottA llp

Mend-Amar NarantsetsegdB&gts llp

Enkhtsetseg NerguiAnAnd AdvocAtes lAW fIrm

Erdenedalai OdkhuumelvIlle erdenedAlAI (m&e) llp

Undraa SergelenbaatarmelvIlle erdenedAlAI (m&e) llp

Nyamgerel SikhuchuluunmelvIlle erdenedAlAI (m&e) llp

Ganbayar Surmaajavthe BAnk of mongolIA

Ganbagana TogtokhbayardeloItte

Ganzaya TsogtgerelAnderson And Anderson llp

Dudgen Turbatthe BAnk of mongolIA

Munkh-Orgil TuvaandorjAnAnd AdvocAtes lAW fIrm

MONTENEGRO

cedIs

customs AdmInIstrAtIon

energY regulAtorY AuthorItY of montenegro

Aleksandar Adamovicpgs montenegro

Nikola AngelovskilAW offIce vuJAčIć

Jelena BogetićBdk AdvokAtI

Bojana BoškovićmInIstrY of fInAnce

Vanja BoškovićlAW offIce vuJAčIć

Dragoljub CibulićBdk AdvokAtI

Milan DakicBdk AdvokAtI

Savo DjurovićAdrIAtIc mArInAs d.o.o.

Dragan DracaprIceWAterhousecoopers consultIng d.o.o.

Veselin DragićevićchAmBer of economY of montenegro, sector for AssocIAtIons And economIc development

Robin Gellately-Smithmontenegro ArchItects

Sonja Guzinakn kArAnovIć & nIkolIć

Jasna HodžićmInIstrY of fInAnce

Nada JovanovićcentrAl BAnk of montenegro

Jelena JoveticmInIstrY of fInAnce

Milica JovicevicmontenomAks c&l

Filip JovovićlAW offIce JovovIć, mugošA & vukovIć

Dražen JurišićArhItektonskI AtelJe

Anja KomnenicprelevIć lAW fIrm

Nikola Kovacevicmezon d.o.o.

Ana KrsmanovićmInIstrY of fInAnce

Djordje Kuznamovickn kArAnovIć & nIkolIć

Stefan Lučićkn kArAnovIć & nIkolIć

Nikola MartinovićAdvokAtskA kAncelArIJA

Vukasin MiladinovicmInIstrY of economY

Milica MilanovicprIceWAterhousecoopers consultIng d.o.o.

Slaven MoravčevićmorAvčevIć voJnovIć I pArtnerI In cooperAtIon WIth schoenherr

Vanja MugosalAW offIce JovovIć, mugošA & vukovIć

Jelena ObradovićcentrAl BAnk of montenegro

Nenad PavličićpAvlIčIć lAW offIce

Novica PesicpesIc & BAJcetA lAW offIce

Zorica Pesic BajcetapesIc & BAJcetA lAW offIce

Luka PopovićBdk AdvokAtI

Andrea RadonjaninmorAvčevIć voJnovIć I pArtnerI In cooperAtIon WIth schoenherr

Milan Radulovic

Radovan RadulovicmontenomAks c&l

Marko RadulovićmInIstrY of economY

Dražen RaičkovićfInAnceplus

Branka RajicicprIceWAterhousecoopers consultIng d.o.o.

Milena Rončević Pejovićkn kArAnovIć & nIkolIć

Sead SalkovicfInAnceplus

Slaven ŠćepanovićscepAnovIc lAW offIce

Lidija ŠećkovićstAtIstIcAl offIce of montenegro - monstAt

Dragica SekulićmInIstrY of economY

Tijana SimonovićprelevIć lAW fIrm

Marko TintorcentrAl BAnk of montenegro

Luka VeljovićmorAvčevIć voJnovIć I pArtnerI In cooperAtIon WIth schoenherr

Saša VujačićlAW offIce vuJAčIć

Jelena VujisićlAW offIce vuJAčIć

Tatjana VujoševićmInIstrY of sustAInABle development And tourIsm

Ana VukceviccommIssIon for control of puBlIc procurement procedures

Ana VukčevićmorAvčevIć voJnovIć I pArtnerI In cooperAtIon WIth schoenherr

Vanja VukovićlAW offIce JovovIć, mugošA & vukovIć

Borko VuksanovicrAmel d.o.o.

Djordje ZejakBdk AdvokAtI

Mia ZivkovicmInIstrY of economY

MOROCCO

AdmInIstrAtIon des douAnes et Impots IndIrects

sAfrAn electrIcAl & poWer

ttAm

Mohammed AbedoffIce mArocAIn de lA proprIÉtÉ IndustrIelle et commercIAle (ompIc)

Idriss Abou MouslimBhIrAt

Sidimohamed AbouchikhicredItInfo mAroc

Abdelkrim Karim AdyelcABInet AdYel

Medhi AlaminexAns

Ali AlamrimoroccAn cArgo pArtner

Amina AmmorcredItInfo mAroc

Tariq ArifrenAult mAroc

Abdelaziz ArjieurodefIs

Redouane Assakhencentre rÉgIonAl d’InvestIssement

Taoufik AzzouzitAoufIk AzzouzI notAIre

Salima BakouchiBAkouchI & hABAchI - hB lAW fIrm llp

Fassi-Fihri BassamatcABInet BAssAmAt & AssocIÉe

Mostafa BayadconsultIng mAIntenAnce elec

Ismail BekkaouiAfrIQue AdvIsors

Nabil BelahcencAgere

Said BelahmercABInet d’ArchItecture et d’urBAnIsme BelAhmer

Mohamed Fayçal BenachourIBAtIs

Toufiq BenalimInIstère de l’urBAnIsme et de l’AmÉnAgement du terrItoIre

Jalal Benhayounportnet sA

Azel-Arab BenjellounAgence d’ArchItecture d’urBAnIsme et de decorAtIon

Badria BenjellounmInIstère de l’urBAnIsme et de l’AmÉnAgement du terrItoIre

Azzedine BenkiraneBenkIrAne lAW fIrm

Karim BenkiraneespAce trAnsIt

Mohamed BenkiraneBenkIrAne lAW fIrm

Mohamed BenkiraneespAce trAnsIt

Monsef BentaibiAmWAlcom

Meryem BenzakourcABInet d’AvocAts morsAd

Ali Bougrineuggc lAW fIrm

Richard CantinroudAne & pArtners lAW fIrm

Bouchaib ChahiAgence nAtIonAle de lA conservAtIon foncIère du cAdAstre et de lA cArtogrAphIe (Ancfcc)

Abdelhafid Chentouf

Anas ChorfiAgence mArocAIne pour le developpement de l’entreprIse (Amde)

Mahat ChraibipWc AdvIsorY mAroc

Nihma El GachbourhAJJI & AssocIÉs

Soufiane El KhiatisYn

Fahd El MjabbercpA, trustee-In-BAnkruptcY In morocco

Tarik ElidrissilYdec

Moustapha ElYamanioffIce mArocAIn de lA proprIÉtÉ IndustrIelle et commercIAle (ompIc)

Hamid ErridaAccounthInk mAroc sArlAu

Abderrafi ErrouihanemInIstère de lA JustIce

Ali FaouziAfrIQue AdvIsors

Fahd GuasmilYdec

Abdelkrim GuirigenerAl treAsurY of the kIngdom of morocco

Houda HabachiBAkouchI & hABAchI - hB lAW fIrm llp

Kamal HabachiBAkouchI & hABAchI - hB lAW fIrm llp

Amin HajjihAJJI & AssocIÉs

Benali HarmouchoffIce mArocAIn de lA proprIÉtÉ IndustrIelle et commercIAle (ompIc)

Zohra HasnaouicABInet hhh AvocAts

Igli Hassans.n.g.e. (socIÉtÉ nouvelle gÉnIe electrIQue)

Mahmoud HassenlAWYer

Ahmad HusseincABInet hhh AvocAts

Bahya Ibn KhaldoununIversItÉ m.v. souIssI rABAt

Younes JalaltrAnsIt JAlAl

Sofia KchirioffIce mArocAIn de lA proprIÉtÉ IndustrIelle et commercIAle (ompIc)

Nadia KettanikettAnI lAW fIrm

Yassir KhalilYAssIr khAlIl studIo

Tatyana KovpakheAlY consultAnts group plc

Houda LaalajchAssAnY WAtrelot & AssocIÉs

Abdelatif LaamranilAAmrAnI lAW offIce

Meryem LahlouAfrIQue AdvIsors

Mhammed Lahlouetude de notArIAt moderne

Adil Said LamtiriAvocAt Au BArreAu

Amine MahfoudAmIne mAhfoud notAIre

Aziz MantrachAssocIAtIon professIonelle des Agentes mArItImes, consIgnAtAIres de nAvIres et courtIers d’Affretement du mAroc (AprAm)

Noureddine MarzoukpWc AdvIsorY mAroc

Adil MorsadmorsAd lAW fIrm

Ahmed MorsadcABInet d’AvocAts morsAd

Thami OulbachacommIssIon nAtIonAle de lA commAnde puBlIQue

Mohamed OulkhouirchAssAnY WAtrelot & AssocIÉs

Hicham Rharboubspot group


Mohamed RifipWc AdvIsorY mAroc

Nesrine RoudaneroudAne & pArtners lAW fIrm

Morgane Saint JalmessAInt JAlmes et AssocIes

Ghalia SebtiAIt mAnos

Tarik SefraouicABInet tArek sefrAouI

Laïla SlassiAfrIQue AdvIsors

Rachid TahriAssocIAtIon des freIght forWArders du mAroc

Rim TazilpA-cgr AvocAts

Kenza YamanichAssAnY WAtrelot & AssocIÉs

Amine ZniberznIBer AmIne notAIre

Meryem ZoubirchAssAnY WAtrelot & AssocIÉs

MOZAMBIQUE

AutorIdAde trIButárIA de moÇAmBIQue

Jose forJAz ArQuItectos

Amina AbdalattA – socIedAde de AdvogAdos, memBer of plmJ legAl netWork

Erna Alberto GuetsasAl & cAldeIrA, AdvogAdos, ldA

Duarte Amaral da Cruzmc&A - socIedAde de AdvogAdos rl


Ana Babokpmg AudItores e consultores sA

Gonçalo Barros CardosoguIlherme dAnIel & AssocIAdos

Ebrahim BhikhálAWYer

Abubacar CalúelectrovIsAo ldA

Eduardo CalúsAl & cAldeIrA, AdvogAdos, ldA

Iracema CasimiromArroQuIm, nkutumulA, mAcIA & AssocIAdos - socIedAde de AdvogAdos

Pedro Chilenguemott mAcdonAld pdnA moÇAmBIQue, ldA

Vanessa ChipondesAl & cAldeIrA, AdvogAdos, ldA

Pedro CoutocgA - couto, grAÇA e AssocIAdos, socIedAde de AdvogAdos

Reginaldo Cumbanefl&A - fernAndA lopes & AssocIAdos AdvogAdos

Avelar da SilvaIntertek InternAtIonAl ltd.

Guilherme DanielguIlherme dAnIel & AssocIAdos

Fabricia de Almeida HenriqueshenrIQues, rochA & AssocIAdos (mozAmBIQue legAl cIrcle AdvogAdos)

Imelda de SousaJlA

Alferio Dgedgefl&A - fernAndA lopes & AssocIAdos AdvogAdos

Fulgêncio DimandemAnIcA freIght servIces sArl

Teresa Empis FalcãovdA - vIeIrA de AlmeIdA & AssocIAdos

Ahmad EssakpWc mozAmBIQue

Vanessa FernandescgA - couto, grAÇA e AssocIAdos, socIedAde de AdvogAdos

Telmo FerreiracgA - couto, grAÇA e AssocIAdos, socIedAde de AdvogAdos

Pinto FulaneBAnco de moÇAmBIQue

Kheyser GafurgAfur, govAn & AssocIAdos - socIedAde de AdvogAdos

Nipul K. GovangAfur, govAn & AssocIAdos - socIedAde de AdvogAdos

Renato Guerra de Almeida

Neylla GulamhussenttA – socIedAde de AdvogAdos, memBer of plmJ legAl netWork

Abdul Satar HamidBdo mozAmBIQue

Zara JamalJlA

Ássma Omar Nordine JequesAl & cAldeIrA, AdvogAdos, ldA

Adriano JoãopWc mozAmBIQue

Katia Jussubcm&A - cArlos mArtIns & AssocIAdos

Fernanda Lopesfl&A - fernAndA lopes & AssocIAdos AdvogAdos

Eugénio LuisBAnco de moÇAmBIQue

Yussuf Mahomedkpmg AudItores e consultores sA

Gimina MahumanasAl & cAldeIrA, AdvogAdos, ldA

Duarte Marques da Cruzmc&A - socIedAde de AdvogAdos rl

Vítor Marques da Cruzmc&A - socIedAde de AdvogAdos rl

Stayleir MarroquimmArroQuIm, nkutumulA, mAcIA & AssocIAdos - socIedAde de AdvogAdos

Carlos Martinscm&A - cArlos mArtIns & AssocIAdos

Tiago MartinstrAnsItex gloBAl logIstIcs operAtIons ptY. ltd.

João Mayer MoreiravdA - vIeIrA de AlmeIdA & AssocIAdos

Loid MiltonBollorÉ trAnsport & logIstIcs moÇAmBIQue

Karen Morais AlyvdA - vIeIrA de AlmeIdA & AssocIAdos

Ilidio NhamahangoBdo mozAmBIQue

Marta PedroplmJ legAl netWork portugAl, mozAmBIQue desk

Paulo Pimenta

Álvaro Pinto BastocgA - couto, grAÇA e AssocIAdos, socIedAde de AdvogAdos

Diana RamalhosAl & cAldeIrA, AdvogAdos, ldA

Vanda RamalhosAl & cAldeIrA, AdvogAdos, ldA

Carmen RamoscItrum sA - cItrInos do umBeluzI

Xavier Sicansofl&A - fernAndA lopes & AssocIAdos AdvogAdos

Hector SousatIBA group mozAmBIQue

Acacio Tembemott mAcdonAld pdnA moÇAmBIQue, ldA

Liana UtxavomAnIcA freIght servIces sArl

Cesar Vamos VersAl & cAldeIrA, AdvogAdos, ldA


Joaquim VilanculossAl & cAldeIrA, AdvogAdos, ldA

MYANMAR

Agx logIstIcs mYAnmAr co. ltd.

AYA BAnk

Bkl mYAnmAr compAnY lImIted

depArtment of AgrIculturAl lAnd mAnAgement And stAtIstIcs

mAnAgement & AccountAncY trAInIng ltd.

zIco lAW mYAnmAr lImIted

Htay Aung

Khin Soe Soe AungcentrAl BAnk of mYAnmAr

Mar Mar Aungdfdl

Sithu AungenterprIse electrIc

Tin Aung

Win Aung

Thae Poe Chee Ayedfdl

Thida Ayedfdl

Min Min Ayer Naingscm legAl lImIted

Kate BaillielucY WAYne & AssocIAtes lImIted

Jaime Casanovadfdl

Thomas Chankpmg (AdvIsorY) mYAnmAr ltd.

Stefan Chapmanscm legAl lImIted

Swe Zin ChitcentrAl BAnk of mYAnmAr

Sher Hann ChuatIlleke & gIBBIns

Paul CorneliusprIceWAterhousecoopers mYAnmAr co. ltd.

Van Lian CunglucY WAYne & AssocIAtes lImIted

Suk Peng DingprIceWAterhousecoopers mYAnmAr co. ltd.

Jacobus Du Plessisdfdl

William Greenleedfdl

William D. Greenlee Jr.dfdl

Nandar Htet Htet HanfuJI fIlm mYAnmAr Investment lImIted

Phyo Aung HeinhAp compAnY lImIted

Henri-Frédéric Hibondfdl

Daw Hlaing Maw OoYAngon cItY development commIttee

Htar Htarsupreme court of the unIon

Nan Cherry HtetmYAnmAr foreIgn trAde BAnk

Win HtikecentrAl BAnk of mYAnmAr

Saw Nyan HtunnIshImurA & AsAhI

Thet Htun NaungJAg mYAnmAr

Zar Ye HtutsAn sAn WIn & AssocIAtes

Mie Mie Htwe

Theint Theint Htwe

Christopher Hughesscm legAl lImIted

Ayush JhunjhunwalaAllen & gledhIll llp

May Zin Ko KocentrAl BAnk of mYAnmAr

Nay Myo Myat KocAre freIght servIces ltd.

Lutz KochrÖdl & pArtner co. ltd.

Kyaw Kyaw

Moe Kyaw

Tun Aung Kyaw

U Moe KyawWIn thIn & AssocIAtes

U Nyein KyawrAJAh & tAnn llp

Jun Yee LeeAllen & gledhIll llp

Kyaw Swa Lin

Su Su LinnphoenIx Asset mAnAgement

Su Su LinnzeYA & AssocIAtes co. ltd.

San LwinJlpW legAl servIces

Tar LwinmInIstrY of AgrIculture, lIvestock And IrrIgAtIon

Marlar Mala DuttaBAY lIne shIppIng pte. ltd.

Cho Cho Mar

Cho Cho MarAYeYArWAdY BAnk

Ahlonn Maungdfdl

Khin Maung Thantest engIneerIng co. ltd.

Myat Thidar MincentrAl BAnk of mYAnmAr

Myo Min

Nyan Myat MinlIvIng sQuAre co. ltd.

U Khin Maung MyatAsAI generAl electrIc co. ltd.

May Myat KyawmIngAlAdon IndustrIAl pArk co. ltd.

Khine Myint

SanSan Myint Wai (Susan)ls horIzon (mYAnmAr) lImIted

Mya Myint Zudfdl

Mya Myintzudfdl

Aung Kyaw MyokAnBAWzA BAnk lImIted

Aung Nay Myoscm legAl lImIted

Seint Seint MyorÖdl & pArtner co. ltd.

Minn Naing OoAllen & gledhIll llp

Ko NyanlIvIng sQuAre co. ltd.

Chit Su NyeinprIceWAterhousecoopers mYAnmAr co. ltd.

Kyi Chan NyeinnIshImurA & AsAhI

Hla Oo

May Thaung Htike OocentrAl BAnk of mYAnmAr

Nwe OotIlleke & gIBBIns

Thet Oo

Sebastian PawlitalIncoln legAl servIces (mYAnmAr) ltd.


Soe Khun Phyu

Key Pwint Phoo WaicAre freIght servIces ltd.

Phyu PyarcentrAl BAnk of mYAnmAr

San San WinsAn sAn WIn & AssocIAtes

Mya Sandarls horIzon (mYAnmAr) lImIted

Derik SchmidttIlleke & gIBBIns

Ommar SeinYomA BAnk lImIted

Thaw Dar SeinAllen & gledhIll llp

Tin mg Sein

Zaw Win SheinAYeYArWAdY fArmer development BAnk ltd.

Lal Hmun SiamilucY WAYne & AssocIAtes lImIted

Min Han SoecentrAl BAnk of mYAnmAr

Tin Nwe Soesupreme court of the unIon

Simon SooprIceWAterhousecoopers mYAnmAr co. ltd.

Takefumi SuzukinIshImurA & AsAhI

Myo SwemInIstrY of AgrIculture, lIvestock And IrrIgAtIon

Ross Taylorscm legAl lImIted

Htoo Htet TayzaAsIA green development BAnk

Min Thant

Phyo May ThawprIceWAterhousecoopers mYAnmAr co. ltd.

U Myint TheinmInIstrY of AgrIculture, lIvestock And IrrIgAtIon

Yin Mon TheinmAchInerY & solutIon co. ltd.

Yin Thida Sannsupreme court of the unIon

Mya Thita Oodfdl

Aye Myo ThudYnAstY structurAl consultAnt fIrm

Soe Moe ThuAYeYArWAdY BAnk

U Zaw Thu RashWe mYAnmAr BeverAge co. ltd.

Zaw Thura

Zeya Thura MonzeYA & AssocIAtes co. ltd.

Soe Soe TinmYAnmAr v-pIle co. ltd.

U Min TheinmYAn shWe pYI trActors ltd.

Pakpoom Vetvitayanuwatls horIzon (mYAnmAr) lImIted

Wint Wah Wah Htundms lImIted

Tin Moe WaiAYeYArWAdY BAnk

Tin Phyo WaicItY propertIes co. ltd.

Lucy WaynelucY WAYne & AssocIAtes lImIted

Htut Khaung WinYAngon cItY development commIttee

May Toe WincentrAl BAnk of mYAnmAr

Ni Ni WincentrAl BAnk of mYAnmAr

Zaw WinYAngon cItY development commIttee

Saw Win Mg

Cho Cho Wynn

Thant Yadanar

Ko Ko Ye’ Lwindfdl

Myat Su YeesAn sAn WIn & AssocIAtes

Yusuke YukawanIshImurA & AsAhI

Khin ZawzeYA & AssocIAtes co. ltd.

Thurein Zaw Nyunt

Aung ZeyathIdA chAn mYAe co.

Khine Tha Zin OoprIceWAterhousecoopers mYAnmAr co. ltd.

NAMIBIA

ellIs shIlengudWA

Joos Agenbachkoep & pArtners

Tiaan BazuinnAmIBIAn stock exchAnge

Georgia BenadekAtJAeruA legAl prActItIoners

Adeline BeukesstAndArd BAnk nAmIBIA lImIted

Daneale C. BeukesenglIng, strItter & pArtners

Elysia BritsBAnk WIndhoek

Dave BruniInvestment trust compAnY

Stefanie BuschensAfrIcA

Britt du PlessisstAndArd BAnk nAmIBIA lImIted

Marcha ErnitrAnsunIon

Ulrich Etzoldetzold duvenhAge

Burghardt GrimmtrAnsWorld cArgo ptY. ltd.

Ismeralda Hanguedeeds offIce

Chantell HusselmannpWc nAmIBIA

Denis HymanpWc nAmIBIA

Nawala Kamati-UngerenglIng, strItter & pArtners

Esmeralda KatjaeruakAtJAeruA legAl prActItIoners

Frank KöpplingerkÖpplInger BoltmAn

Ronald KubasBurmeIster & pArtners consultIng engIneers

Norbert LiebichtrAnsWorld cArgo ptY. ltd.

Anneri LückpWc nAmIBIA

Tiago MartinstrAnsItex gloBAl logIstIcs operAtIons ptY. ltd.

Memory Mbaikpmg AdvIsorY servIces (nAmIBIA) ptY. ltd.

Vilho MbangumWAndIngI AttorneYs

Ian McLarenInvestment trust compAnY

Willard MugadzaAfrIcA InstItute for fIghtIng corruptIon In puBlIc procurement

Kelina Mushoreetzold duvenhAge

Matti MwandingimWAndIngI AttorneYs

Johan NelpWc nAmIBIA

Tim ParkhousenAmIBIAn emploYer’s federAtIon

Thabang Clement PhatelasocIetY of AdvocAtes of nAmIBIA

Rodgers Rojas-ManyameelectrIcItY control BoArd

Jamie Theronkoep & pArtners

Erentia TrompInstItute of chArtered AccountAnts of nAmIBIA

Hartmuth Van AlphenInstItute of chArtered AccountAnts of nAmIBIA

Stefan van Zijlkoep & pArtners

Jana-Marie van Zyletzold duvenhAge

NEPAL

Ansh electrIcAls And electrIc Workshop

Lalit AryallA & AssocIAtes chArtered AccountAnts

Pitambar BadulAmA constructIon compAnY pvt. ltd.

Narayan BajajnArAYAn BAJAJ & AssocIAtes

Adwait BaralneupAne lAW AssocIAtes

Komal Chitracark.B. chItrAcAr & co.

Saroj GhimireprAdhAn & AssocIAtes

Shirshak GhimireprAdhAn & AssocIAtes

Arsuna JangamJkk And AssocIAtes

Kaushlendra JhaJkk And AssocIAtes

Janak Raj JoshimInIstrY of lAnd reform And mAnAgement

Shreedhar KapalishAngrI-lA freIght pvt. ltd.

Saurav KarkineupAne lAW AssocIAtes

Jagat Bahadur KhadkanepAl shIppIng & AIr logIstIcs pvt. ltd.

Gourish K. Kharelkto Inc.

Dahal KumarInter contInentAl logIstIcs pvt. ltd.

Jip Tshering LamalAmA constructIon compAnY pvt. ltd.

Arun Luitelk.B. chItrAcAr & co.

Amir MaharjansAfe consultIng ArchItects & engIneers pvt. ltd.

Ashok Man KapalishAngrI-lA freIght pvt. ltd.

Anjan NeupaneneupAne lAW AssocIAtes

Deepesh OjhaneupAne lAW AssocIAtes

Tilak Bikram PandeypIoneer lAW AssocIAtes

Usha PandeyprAdhAn & AssocIAtes

Dev Raj PaudyalunIversItY of southern QueenslAnd

Sabana PoudelpIoneer lAW AssocIAtes

Oshin Shah

Sambidha SharmaprAdhAn & AssocIAtes

Anju ShresthaJkk And AssocIAtes

P. L. Shresthaevergreen cArgo servIces pvt. ltd.

Prashanna ShresthaprAdhAn & AssocIAtes

Rajeshwor ShresthasInhA vermA lAW concern

Rup Narayan ShresthaAvenue lAW fIrm

Suman Lal Shresthah.r. logIstIc pvt. ltd.

Ram Chandra SubediApex lAW chAmBer

CA Suraj GiriJkk And AssocIAtes

L.R. TamanghYonJAn electrIcAl engIneerIng fABrIcAtor pvt. ltd.

Jenisha UpretineupAne lAW AssocIAtes

Manish Raj Upretik.B. chItrAcAr & co.

NETHERLANDS

ABn Amro BAnk nv

Allen & overY llp

mdk elektro

Ruud BerndsenlIAnder

Reint BolhuisAkd lAWYers, cIvIl lAW notArIes & tAx lAWYers

Matthijs Bolkensteinploum

Tom Boomsresor

Roland BrandsmapWc netherlAnds

Michel Chatelineversheds sutherlAnd netherlAnds Bv

Margriet de BoerYsQuAre Bv

Wyneke de GelderpWc netherlAnds

Harm-Jan de Kluiverde BrAuW BlAckstone WestBroek

Taco de LangeAkd lAWYers, cIvIl lAW notArIes & tAx lAWYers

Sijmen de Ranitzresor

Floris den BoerpIAnoo, the dutch puBlIc procurement expertIse centre

Michel GeertseBnA - roYAl InstItute of dutch ArchItects

Ernst HaverkampdlA pIper nederlAnd nv

Frank Heijmanncustoms AdmInIstrAtIon

Jan Hockxlexence

Mick HurkshÖcker AdvocAten

Leon Kanterskpmg netherlAnds

Edwin M.A.J. Kleefstrastolp+kAB AdvIseurs en AccountAnts Bv

Andrej KwitowskiAkAdIs Bv

Mathias LehnerBnA - roYAl InstItute of dutch ArchItects

Lucas Lustermansploum

Danique Meijerhvk stevens legAl Bv

Adri MeurkespWc netherlAnds

Jacobien Muntz-BeekhuispIAnoo, the dutch puBlIc procurement expertIse centre

Alexander PastoorsBnA - roYAl InstItute of dutch ArchItects

Hugo ReumkensvAn doorne nv

Miranda Roijers-MelgerpWc netherlAnds

Reinier W.L. Russellrussell AdvocAten


Jan Willem Schenkhvk stevens legAl Bv

Liesbeth Slappendeltln-fenex

Liane van de VrugtvÉdÉvÉ legAl Bv

Mariska Van der MaaspWc netherlAnds

Michel Van DunpWc netherlAnds

Gert-Jan van Gijsneele vAt oceAn B.v.

Toni van HeesstIBBe

Jasper van HulsthÖcker AdvocAten

Saane van KampcItY of hAArlem

Wies van Kesterende BrAuW BlAckstone WestBroek

Guus van Lieshoutrussell AdvocAten

Vanessa VijnstIchtIng BureAu kredIet regIstrAtIe

Reinout Vriesendorpde BrAuW BlAckstone WestBroek

Stephan Westeralexence

Marcel WillemsfIeldfIsher nv

Bianco WitjeslIAnder

NEW ZEALAND

InlAnd revenue depArtment

Wendy Maree AlexandersmIth And pArtners

Richard Bargh

Michael BrosnahanmInIstrY of BusIness, InnovAtIon & emploYment

Daniel Brunt

Eloise Callister-Bakerhesketh henrY lAWYers

Paul ChambersAnderson creAgh lAI lImIted

Robyn CoxmInIstrY of BusIness, InnovAtIon & emploYment

Sam CoxeQuIfAx

Nick CrangduncAn cotterIll

Arthur CrawfordAnderson creAgh lAI lImIted

George CulverpWc neW zeAlAnd

Matthew CurtisBrAnz

Martin Devlinfletcher constructIon

Cory DixonpWc neW zeAlAnd

Igor DrinkovicmInterellIsonruddWAtts

Ashton DunnAstech electrIcAl ltd.

Jonathan EmblingmInterellIsonruddWAtts

Karen EnglishneW zeAlAnd government procurement And propertY

Michael GartshoreWeBB henderson

Tony GaultpWc neW zeAlAnd

Craig HarrislAnd InformAtIon neW zeAlAnd

Lucy HarrissImpson grIerson, memBer of lex mundI

Sam Houlistonhesketh henrY lAWYers

Matthew Kerseyrussell mcveAgh

Samantha Knottrussell mcveAgh

Jeffrey LaiAnderson creAgh lAI lImIted

Kate LanemInterellIsonruddWAtts

Brent Leachfletcher constructIon

Daniel McGivernBell gullY

Andrew MinturnQuAltech InternAtIonAl ltd.

Phillipa MuirsImpson grIerson, memBer of lex mundI

Robert MuirlAnd InformAtIon neW zeAlAnd

Mihai PascariumInterellIsonruddWAtts

Alexandra PasleyWeBB henderson

Jose PaulAucklAnd cItY councIl

Margaret PearsonneW zeAlAnd government procurement And propertY

Stuart PetersmInterellIsonruddWAtts

David QuiggQuIgg pArtners

Brett RigdenneW zeAlAnd trAnsport AgencY

Megan RobertsWeBB henderson

Grace Schaefermcconnell doWell constructors ltd.

Silvana SchenonemInterellIsonruddWAtts

Peter SmithsmIth And pArtners

Bob SparshatteQuIfAx

Jennifer TunnaloWndes

Aram ValesyanmInterellIsonruddWAtts

Richard WadeneW zeAlAnd trAnsport AgencY

Brad WardBell gullY

Mike WhaleloWndes

Lydia Wilsonrussell mcveAgh

Jordan YatespWc neW zeAlAnd

NICARAGUA

AgroformA

AsocIAcIÓn nIcArAgüense de Agentes nAvIerAs

estudIo JurídIco AduAnero

hurtAdo ArQuItectos

lexIncorp nIcArAguA

ofIcInA ArQuItecturA mAnAguA

Ana Victoria Abea Gómezcetrex

Yara Valesia Alemán SequeiraArIAs lAW

Cristhian Julissa Altamirano Tórrescetrex

Bernardo ArauzBAutrAns & logIstIcs

Silvio Federico Argüello SandinoconsortIum legAl

Alfredo Artileskpmg

Ana Carolina Baquero UrrozlAtIn AllIAnce

Yaser Gabriel Bonilla EspinozacentrAl lAW - molInA Y AsocIAdos

Andres CalderaconsortIum legAl

Orlando CardozaBlp

Juan Carvajalpro nIcArAguA

Julia CuadraconsortIum legAl

Jorge CubilloIngsersA IngenIerIA Y servIcIos sA

Diana FonsecaArIAs lAW

Jeanette FranchiniArIAs lAW

Kassandra Gómez Pinedapro nIcArAguA

Denis González Torresg.e. electromecánIcA & cIA ltdA

Maryeling Suyen Guevara SequeiraArIAs lAW

Federico GurdiangArcíA & Bodán

Martha Estela Gutiérrez CruzcAfenIcA

Gerardo HernandezconsortIum legAl

Rodrigo Ibarra RodneyArIAs lAW

Martha Lorena Icaza OchoaconsortIum legAl

Myriam JarquínIprA-cInder

Leonidas JimenezsuperIntendencIA de BAncos

Eduardo LacayotrAnsunIon

Ramón LópezpWc nIcArAguA

Brenda Ninoska Martínez AragónconsortIum legAl

Jose Ivan Mejia MirandagArcíA & Bodán

Xiomara Menacetrex

Soraya Montoya HerreramolInA & AsocIAdos centrAl lAW

Jeanethe Morales NúñezsuperIntendencIA de BAncos

Michael NavasnAvAs & nAvAs

Jose René Orúe Cruz

Silvio Guillermo Otero QuirozgloBAltrAns InternAcIonAl

Rigoberto PinedapInedA gArcíA & AsocIAdos

Olga Renee TorreslAtIn AllIAnce

Erwin RodriguezpWc nIcArAguA

Jairo Salazar PadillacAstellAnos group AgencIA AduAnerA

Willhem Salgadokpmg

Meyling SampsonconsortIum legAl

Naimeh SuárezBlp

Rodrigo TaboadaconsortIum legAl

David UrcuyopWc nIcArAguA

Armando Vega EspinozalAtIn AllIAnce

Carlos Zarrukpro nIcArAguA

NIGER

BceAo

credItInfo volo

epsem

lAmco IngÉnIerIe

proJet sÉcurItÉ des InstAllAtIons electrIQues IntÉrIeures Au nIger (sIeIn)

vIlle de nIAmeY

Abdoulaye Abderhamane H.offIce notArIAl Ahd

Mahamadou Abdou ManzosocIÉtÉ nIgÉrIenne de BAnQue sonIBAnk

Harouna Soungaize Abdoul RazakmAIson de l’entreprIse nIger

Saidou AbdoulkarimAutorItÉ de rÉgulAtIon du secteur de l’energIe

Rayanatou Aboubacar HamidoumInIstère des domAInes, de l’urBAnIsme et du logement

Issoufou AdamounIgelec

Daouda Adamou HarounaoffIce notArIAl Ahd

Djibril Adamou HimaoffIce notArIAl Ahd

Abdourahman Adamou Ibrahim

Abdou AmadouentreprIse gecel

Boubacar AmadouBArreAu du nIger

Nouhou AmadouBArreAu du nIger

Elmoctar Amadou HabidouBArreAu du nIger

Aboubacar Arzika OusmanegloBAl plus

Sidi Sanoussi Baba SidicABInet d’AvocAts sounA-coulIBAlY

Kaoura BachirmAIson de l’entreprIse nIger

Issouf BacosocIÉtÉ nIgÉrIenne de trAnsIt (nItrA)

Aminata Bakayoko ManchianafIducIAIre conseIls et AudIt

Maliki BarhounisocopAp-sA

Djibril BeidarisgI

Amadou BoukarcABInet de notAIre AmAdou BoukAr

Moussa CoulibalycABInet d’AvocAts sounA-coulIBAlY

Ibrahim Dansounsou MahamanemAIson de l’entreprIse nIger

Moussa DantiamAIson de l’entreprIse nIger

Mamane Daoudapkf fWA nIger

Abdou Djandoemtef

Ibrahim Issaka Doumaetude notArIAle mAÎtre doumA IBrAhIm IssAkA

Halima GambomIllennIum chAllenge Account

Zada Harouna HamadoucABInet d’AvocAts zAdA

Souley Hammi IlliassoucABInet kouAovI

Maman Laoual Ibrah KodeAfrI-Autech

Allassane IbrahimAgence de rÉgulAtIon des mArchÉs puBlIcs (Armp)

Ismailou IbrahimcAp entreprendre

Diori Maïmouna Idi MalélAItIère du sAhel sArl


Ali Idrissa Sounnatoutelec nIger sA

Seybou IssifiurBAmed consult

Moutaka IssoufouAssocIAtIon nIgerIenne pour lA promotIon des exportAtIons (AnIpex)

Yacine IssoufouproJet d’AppuI à lA compÉtItIvItÉ et à lA croIssAnce (prAcc)

Elh. Moustapha KadrisAfIe/nIger oIgnon Import – export

Oumarou Sanda KadrikAdrI legAl cABInet d’AvocAts

Bernar-Oliver KouaovicABInet kouAovI

Ousmane Mahaman LaoualitessA poWer sArl

Nassirou LawalicABInet d’AvocAts BAAdhIo

Antoine Lawsonpkf fWA nIger

Boubacar Nouhou Maigaenge

Oumarou Mainassara Serkin MaikicABInet d’AvocAts mAInAssArA

Mahamano Mal OusmanemInIstère des domAInes, de l’urBAnIsme et du logement

Barhoumi MalikichAmBre de commerce et d’IndustrIe du nIger

Ari MallamIllennIum chAllenge Account

Aly Mamadou OusmanemInIstère du commerce et de lA promotIon du secteur prIvÉ

Moussa Maman

Sabiou Mamane NaissatrIBunAl de commerce de nIAmeY

Ali MoctarchAmBre des notAIres du nIger


Boubacar Gabida MoumounimInIstère de l’energIe

Sadou MounkailahAskÉ solAIre

Yayé MounkaïlacABInet d’AvocAts mounkAIlA-nIAndou

Moussa MoussamInIstère du commerce et de lA promotIon du secteur prIvÉ

Fatouma Moussa LantoBArreAu du nIger

Mahamane Moussa MoreyentreprIse moreY

Douma Issaka Wakasso MoustapharegIstre du commerce et du credIt moBIlIer (rccm)

Yacouba M. NabaracABInet d’AvocAts nABArA

Boubacar OumarousocIete cIvIle professIonnelle d’AvocAts BnI

Falke OumarounIgelec

Hassane OumarouscpA ArtemIs & pArtners

Mamoudou OusseininIgelec

Ousseini Zika SaidoudIrectIon de fIscAlIte foncIere et cAdAstrAle

Inoussa Salaetude notArIAle mAÎtre doumA IBrAhIm IssAkA

Abdou Moussa Sanoussienge

Zakariaou Seibou DaoudatrIBunAl de commerce de nIAmeY

Moussa SouleyoffIce notArIAl Ahd

Abdourahamane Soumaila AmadouregIstre du commerce et du credIt moBIlIer (rccm)

Souleymane Tanimoune BaouacABInet d’AvocAt tAnImoune

Idrissa TchernakascpA lBtI & pArtners


Wouro YahiascpA lBtI & pArtners

Ali YeyadIrectIon gÉnÉrAle des Impôts

Garba ZibomInIstère de l’eQuIpment

Djibrilla Ali Zourkaleïni MaïgasonghoY Arts

NIGERIA

A.A. mustAphA & co.

Investment mAnAgers & Asset

serene solIcItors & AdvocAtes

Ijeoma AbalogugBengA BIoBAku & co.

Bala AbdullahiBAnk of AgrIculture

Fariha AbdullahidIkko And mAhmoud solIcItors And AdvocAtes

Mustapha AbdullahiAmdf multI-tAlent consultAnts

Mohammed K. AbdulsalamgItrAs ltd.

Innocent AbidoyennennA eJekAm AssocIAtes

Lemea AbinaprImerA AfrIcA legAl

Zainab Abiodun MaiyakinureInI JImoh chAmBers

Theophilus AbolarinAkInWunmI & BusArI legAl prActItIoners

Zainab Abolarincrc credIt BureAu lImIted

Fatima AbubakarA.A. umAr & co.

Aisha Abubakar MahmouddIkko And mAhmoud solIcItors And AdvocAtes

Abubakar Abubakar UsmanIBtIhAJ modern corporAtIon lImIted

Peter AdajicorporAte AffAIrs commIssIon

Rose AdajiAllIAnce lAW fIrm

Oluwatomiwa Adedayo-Sala’uAkInWunmI & BusArI legAl prActItIoners

Opeyemi AdediranAlIAnt lAW

Kunle AdegbitecAnAAn solIcItors

Olabode AdegokeBloomfIeld lAW prActIce

Steve Adehisteve AdehI And co.

Olufunke AdekoyaǼlex legAl prActItIoners & ArBItrAtors

Adetola AdelekecroWncourt AttorneYs

Omobolaji AdeleyeprImerA AfrIcA legAl

Green AdemolaolAm nIgerIA

Ademola Adesalucrc credIt BureAu lImIted

Mobolanle AdesanyafIrstcentrAl credIt BureAu

Adedayo AdesinaoYeWole & AdesInA

Tosin Adesinakpmg

Adebayo AdetomiwamAtrIx solIcItors

Tokunbo Adewale ToriolaArmAJAro nIgerIA ltd.

Mary AdeydIkko And mAhmoud solIcItors And AdvocAtes

Agbolade Adeyemiudo udomA & Belo-osAgIe

Aisha Ado Abdullahigreen edge AttorneYs

Moses Adolorc.A. Adolor & co.

Nosa AfelogIstIQ xpedItors lImIted

Anthony AgbasistAnBIc IBtc BAnk ltd.

Daniel Agborudo udomA & Belo-osAgIe

Nasir AhmadIBrAhIm m. BoYI & co.

Nura AhmadkAno urBAn plAnnIng And development AuthorItY

Muhammad Ahmad Al-HafizeeprIme legAl prActItIoners & corporAte consultAnts

Oluwatoyin AiyepolaJAckson, ettI & edu

Michael AjaegboAllIAnce lAW fIrm

Kunle Ajagbeperchstone & grAeYs

Ayo Ajayithe propertArIum

Konyinsola AjayiolAnIWun AJAYI lp

Temidayo AjayidetAIl commercIAl solIcItors

Babatunde AjibadespA AJIBAde & co.

Oluwakemi AjibolaWfo roedl And pArtner

Olayinka AjoseAec legAl

Blessing AjunwoAllIAnce lAW fIrm

Terry AkaluziaJAckson, ettI & edu

Ahmed AkanbiWIgWe & pArtners

Ayodeji Akindeireperchstone & grAeYs

Raphael AkinduyiteAdesAnYA sAlAko And AssocIAtes

Ibidunn Akinpeluudo udomA & Belo-osAgIe

Iwilade AkintayokusAmotu & kusAmotu

Oluseyi AkinwunmiAkInWunmI & BusArI legAl prActItIoners

Tosan Akrac.A. Adolor & co.

Folake AlabiolAnIWun AJAYI lp

Korede Aladeperchstone & grAeYs

Ezinne AlajembaWIgWe & pArtners

Ajibola AlfredenABlIng BusIness envIronment secretArIAt

Joke AliuAluko & oYeBode

Usman Aliyu MahmudnIgerIAn communIcAtIons commIssIon

Bologi AllitemplArs lAW offIce

Bibian AlobasAphIre chAmBers

Olatubosun AlobasAphIre chAmBers

Michael AmadiolAnIWun AJAYI lp

Chioma Amadi-AgoroWIgWe & pArtners

Victor AmaluABImBolA enIolA & AssocIAtes

Yetunde AmodutemplArs lAW offIce

Joshua Amusan-GiwaAec legAl

Nimatalai AmzatdelAW chAmBers

Frances AnaekweǼlex legAl prActItIoners & ArBItrAtors

Lawrence Fubara AngaǼlex legAl prActItIoners & ArBItrAtors

Victoria AnuriolAnIWun AJAYI lp

Aderinsola AribabaABImBolA enIolA & AssocIAtes

Ikeade AribabalAgos stAte BulIdIng Investment corporAtIon

Oluseye ArowolodeloItte

Uwemedimo AtakpoolAJIde oYeWole llp

Otome Augoye-OkolostreAmsoWers & kÖhn

Olanrewaju AweolAJIde oYeWole llp

Kayode AwoyoIkeYI shIttu & co.

Anthony AyalogunIgerIAn customs

Adetola AyanruspA AJIBAde & co.

Adeniyi AyodelespA AJIBAde & co.

OreOluwa AyodeleolAnIWun AJAYI lp

Jones AyuwoAcuItY pArtners

Abdullahi Baba Ahmed

Yemisi BabadecentrAl BAnk of nIgerIA

Fatiu BadmuslegAl vIntAge AttorneYs

Clare Bakosteve AdehI And co.

Elegah BankoleArmAJAro nIgerIA ltd.

Zahraddeen Bellogreen edge AttorneYs

Ibidolapo BoluspA AJIBAde & co.

Halliru Bukar ShaffaAl-hIkmAh lAW fIrm

Temitayol Bukoyeg. elIAs & co. solIcItors And AdvocAtes

Cephas CalebAluko & oYeBode

Mercy Chibuike-Iheamacentre for mAnAgement development (cmd)

Chukwuemeka ChimepWc nIgerIA

Ukata ChristianAfrIgloBe shIppIng lInes ltd.

David CokerskB logIstIcs

Aliyu Yusuf DadakAno urBAn plAnnIng And development AuthorItY

Jamilu DanjanIgerIA polIce AcAdemY

Adekunmi da-SilvamAtrIx solIcItors

Freda DibiepWc nIgerIA

Ibim DokuboAllIAnce lAW fIrm

Rebecca DokunAluko & oYeBode

Augustine B. EdetsAvvI AdvIsorY servIces


Colin EgemonyegoldsmIths solIcItors

Emmanuel EgwuaguoBlA & co.

Oyindamola Ehiwereudo udomA & Belo-osAgIe

Chiazor EjekamnnennA eJekAm AssocIAtes

Nnenna EjekamnnennA eJekAm AssocIAtes

Tunde EkundayogIAnt vIeWs plus

Makbul ElahikAno dIstrIButIon electrIcItY compAnY

Theophilus I. EmuwaǼlex legAl prActItIoners & ArBItrAtors

Ivie ErediauwaolAnIWun AJAYI lp

Kenneth ErikumepWc nIgerIA

Stephanie EtebustreAmsoWers & kÖhn

Samuel Etuk1st AttorneYs

Simisola EyisanmichrIs ogunBAnJo lp

Anse Agu EzetahchIef lAW Agu ezetAh & co.

Jonathan EzeumehBAnWo & IghodAlo

Babatunde FagbohunluAluko & oYeBode

Olawale FaridetAIl commercIAl solIcItors

Oluwafeyikeni FatunmbistreAmsoWers & kÖhn

Olufunke FawehinmiolAJIde oYeWole llp

Olubunmi FayokunAluko & oYeBode

Adebisi Femi-SegunlAgos stAte JudIcIArY

Funmilayo FenwaolAnIWun AJAYI lp

Fatai FolarindeloItte

Bolaji GabarispA AJIBAde & co.

Abba GaladimakAno urBAn plAnnIng And development AuthorItY

Lionel GarrickfortelegAl pArtners

Adejoke A. GbenroAdeBAnke AdeolA & co.

Akalonu Gertrude UzochikwacorporAte AffAIrs commIssIon

Temitope GiwaolAnIWun AJAYI lp

Osayaba Giwa-OsagiegIWA-osAgIe & co.

Zainab GobirfederAl InlAnd revenue servIce

Ishaku Y. HaliruIshAku Y. hAlIru & co.

Amira HamisudIkko And mAhmoud solIcItors And AdvocAtes

Mohammed HamzamAYcermArY & AssocIAtes

Hassan HashimfAnAtY consultAncY servIces

Ibrahim Hashimelectromech prIme utIlItY resources ltd.

Bassey Hogan-ItamstrAchAn pArtners

Chiamaka IbehstrAchAn pArtners

Bashir IbrahimBrIght AttorneYs

Omotosho Lateef IbrahimBABAlAkIn & co.

Sani Khalil IbrahimArchItecturAl servIces And development consultAnts

Joseph IdiongAssocIAtIon of nIgerIAn exporters

Samson IdowunIgerIAn export promotIon councIl (nepc)

Musa IgabicentrAl BAnk of nIgerIA

Anjola IgeolAnIWun AJAYI lp

Lawal Ijaodolag. elIAs & co. solIcItors And AdvocAtes

Oluwabukola IjispA AJIBAde & co.

Nduka IkeyiIkeYI shIttu & co.

Ifedolapo IlesanmikusAmotu & kusAmotu

Mustapha ImammInIstrY of JustIce

Oyeniyi ImmanuelstreAmsoWers & kÖhn

Martins Inyangudo udomA & Belo-osAgIe

Ifedayo Irocheperchstone & grAeYs

Ademola IrokoAdemolA Iroko & co.

Hauwa Isa Abubakar

Innocent Itoborecrc credIt BureAu lImIted

Aminu Ja’afarAmInu dAnJumA JA’AfAr & co.

Ali JamiluA.A. JAmIlu & co.

Nura Jibodue process & proJect monItorIng BureAu

Kemfon Josephneke1st AttorneYs

Tosin Kaleghaperchstone & grAeYs

Paul KalejaiyeBroWn, okeke & kAleJAIYe

Okorie KalupunukA AttorneYs & solIcItors

Jelilat Kareemcrc credIt BureAu lImIted

Sanusi Bello KauramAlBAs konsult lImIted

Doyinsola Kazeemg. elIAs & co. solIcItors And AdvocAtes

Olufunmbi KehindeǼlex legAl prActItIoners & ArBItrAtors

Dolapo KokuyidetAIl commercIAl solIcItors

Olamide KoladepWc nIgerIA

Olupeju KolajomAtrIx solIcItors

Babatunde KolawolehlB z.o. ososAnYA & co.

Adamu KudufederAl InlAnd revenue servIce

Malandi Umar KurakAno stAte BureAu for lAnd mAnAgement

Ayodele KusamotukusAmotu & kusAmotu

Folabi Kutiperchstone & grAeYs

Alhassan L. Alhassanhope AttorneYs

Abubakar Ladi DahirucorporAte AffAIrs commIssIon

Kehinde LateefIkAAr servIces llp

Atiku LawalnIgerIAn communIcAtIons commIssIon

Hadiyah LawalAlIAnt lAW

Rino LawalolAJIde oYeWole llp

Usman Lawan Bello

Kazeem LemohkAzeem lemoh lp

Salman LuqmancorporAte AffAIrs commIssIon

Obinna MaduakoolAnIWun AJAYI lp

Abubakar MahmouddIkko And mAhmoud solIcItors And AdvocAtes

Sani Mai SamarimAYcermArY & AssocIAtes

Abdu Maiwada AbubakarkAno mAgIstrAte court

Oghogho MakindeAluko & oYeBode

Namtar U. Manessehsteve AdehI And co.

Kolawole MayomispA AJIBAde & co.

Tosanbami Mene-AfejukuWIgWe & pArtners

Abdulfatai MohammedWIgWe & pArtners

Judith MomodulAgos stAte JudIcIArY

Saheed Murainacrc credIt BureAu lImIted

Mohammed Adamu Musadue process BureAu of mInIstrY of Works (kAno)

Abdulsalam Musbaum.A. ABdulsAlAm & co.

Yushau Na-abbaYushAu nA-ABBA & co.

Oluwatoyin Nathanielg. elIAs & co. solIcItors And AdvocAtes

Ugochi Ndebbiokpmg

Juliet NdohImo stAte unIversItY

Justine NidiyacorporAte AffAIrs commIssIon

Abubakar Nuhu AhmadnureInI JImoh chAmBers

Ijeoma Nwalaudo udomA & Belo-osAgIe

Ebubechukwu NwobodoIkeYI shIttu & co.

Chikwerem ObinIgerIAn electrIcItY regulAtorY commIssIon (nerc)

V. Uche ObiAllIAnce lAW fIrm

Fred ObiejesiAllIAnce lAW fIrm

Nnamdi Obinwakpmg

Chisom Obiokoyeperchstone & grAeYs

Jude ObohoffIce of the vIce presIdent

Niyi OdetoyecItYscApe plAnnIng servIces ltd.

Chijioke OdodeloItte

Abutu OduolAJIde oYeWole llp

Oluwatomisin OduntanAluko & oYeBode

Oluwadamilare Odusanyae.A. AdesInA & co.

Jumoke OduwoleoffIce of the vIce presIdent

Ezekiel OgbaideezekIel ogBAIde & co.

Ozofu Ogiemudiaudo udomA & Belo-osAgIe

Abimbola OgunbanjochrIs ogunBAnJo lp

Gboremi OgundipeolAnIWun AJAYI lp

Gloria OgwupunukA AttorneYs & solIcItors

Marcus Ojaruegaudo udomA & Belo-osAgIe

Oladimeji OjoAluko & oYeBode

Orevaoghene OjuhAluko & oYeBode

Chudi OjukwuInfrAstructure consultIng pArtnershIp

Chinyere Okaforg. elIAs & co. solIcItors And AdvocAtes

Ikenna Okaforperchstone & grAeYs

Nicholas Okaforudo udomA & Belo-osAgIe

Rashidat Okaforsteve AdehI And co.

Chinyere Okechukwuok-chInYere & co.

Emeka OkekezetAlAl ABu ghAzAleh consultAnts lImIted

Aishat OkesolaBAnWo & IghodAlo

Emmanuel Okocha

Simeon OkoduwaAllIAnce lAW fIrm

Nseobong Okon1st AttorneYs

Obioma OkonkwoJAckson, ettI & edu

Vincent OkoukonideloItte

Chidubem OkoyeolAnIWun AJAYI lp

Kolawale OkunolafederAl InlAnd revenue servIce

Olubusola OkunugalAgos stAte JudIcIArY

Michelle Okwusogukpmg

Stephen Ola JagunJAgun AssocIAtes

Moshood OlajidepWc nIgerIA

Tunde OlaoyeIkAAr servIces llp

Taiwo OlatokunlAgos stAte JudIcIArY

Kola B. OlatunbosunArchItext AssocIAtes

Eniola OlatunjiAdekunle omotolA & co.

Francis OlawalefrAnk nomInees

Ebele OlikoBABAlAkIn & co.

Kunle OlleyfederAl InlAnd revenue servIce

Funmilayo OlofintuyikusAmotu & kusAmotu

Ajibola Olomolakpmg

Afolasade OloweJAckson, ettI & edu

Joshua Olubi-JohnsonolAnIWun AJAYI lp

Yomi OlugbenrodeloItte

Anosi OlumekorchrIs ogunBAnJo lp

Folasade OlusanyaJAckson, ettI & edu

Christina Olusilekpmg

Temitope Oluwasemilore

Joseph OmobagBengA BIoBAku & co.

Oluwatosin Omobitang. elIAs & co. solIcItors And AdvocAtes

Bayo OmolemAtrIx solIcItors

David OmoleyekAno dIstrIButIon electrIcItY compAnY

Anita OmonuwatemplArs lAW offIce

Chris Erhi OmoruorBIs chAncerY solIcItors

Seun Omothoshocrc credIt BureAu lImIted

Adekunle OmotolaAdekunle omotolA & co.


Oluwatunmise OmotoyinboolAnIWun AJAYI lp

Ekundayo Onajobiudo udomA & Belo-osAgIe

Adefuke OnakoyaAkInWunmI & BusArI legAl prActItIoners

Oludare OnakoyaolAnIWun AJAYI lp

Lynda OnefeliverItAs solIcItors

Gabriel OnojasonAllIAnce lAW fIrm

Jennifer Ononikpom.A. lAWAn & co.

Fred Onuobiag. elIAs & co. solIcItors And AdvocAtes

Ogechi OnuohaolAJIde oYeWole llp

Franklin Onwuzuudo udomA & Belo-osAgIe

Zada Amede Oputade splendor solIcItors

Chukwunedum Orabuezeudo udomA & Belo-osAgIe

Tohwo OseruvwopatAJudeen Ao funsho And AssocIAte

Noah OsuoffIce of the vIce presIdent

Davidson OturuǼlex legAl prActItIoners & ArBItrAtors

Akolade OwolabioWolABI dAvIds & co.

Olukemi OwolabiolAJIde oYeWole llp

Tobi OwoturoolAnIWun AJAYI lp

Olajumoke OyebodepWc nIgerIA

Taiwo OyedelepWc nIgerIA

Bukola OyeneyinWIgWe & pArtners

Olubukola OyerindepWc nIgerIA

Sola Oyetayo

Femi OyetoshoBIos 2 lImIted

Yemi OyewolestreAmsoWers & kÖhn

Dami Oyladeperchstone & grAeYs

Deborah Patrick-AkhabagoldsmIths solIcItors

Moses PilatemplArs lAW offIce

Jumoke PopoolaoffIce of the vIce presIdent

Tunde Popoolacrc credIt BureAu lImIted

Moshood QuadriǼlex legAl prActItIoners & ArBItrAtors

Benedicta Sadares.e. nIomuoJA & co.

Idris SalakoAdesAnYA sAlAko And AssocIAtes

Karibu SallausAlIhu metAlA & co.

Abubakar Sadiq SanisAnI plAn consultAnts lImIted

Hauwa SaninureInI JImoh chAmBers

Rilwan ShittuolAnIWun AJAYI lp

Taofeek ‘Bola ShittuIkeYI shIttu & co.

Olalekan SowandespA AJIBAde & co.

Ibrahim Mamman Dee Suleemdee engIneerIng ltd.

Adeola Sunmolaudo udomA & Belo-osAgIe

Olufemi SunmonuAlIAnt lAW

Rafiu Sunmonudelmore engIneerIng And constructIon compAnY lImIted

Moronke ThomasnIgerIAn mArItIme AdmInIstrAtIon & sAfetY AgencY

Tomilola Tobunperchstone & grAeYs

Kofoworola ToriolaoAke legAl

Isaac Tsoho

Zia-Ul-Haq Tukur BellospherIcAl shApe engr

Adedapo Tunde-OlowuǼlex legAl prActItIoners & ArBItrAtors

Ijeoma Uchekpmg

Ijeoma UcheibeAllIAnce lAW fIrm

John UdoholAnIWun AJAYI lp

Kelechi UgbevaBlAckWood And stone lp

Jideofor UkachukwuJulex AssocIAtes

Nnamdi UkambaAdvocAAt lAW prActIce

George UkwuomaAdvocAAt lAW prActIce

Hannatu Umar KofarNaisaA.A. umAr & co.

Amala UmeikeBrIckfIeld lp

Febuk UyaAec legAl

David UzosikeoffIce of the vIce presIdent

Bhagu VasnaniprImlAks nIgerIA ltd.

Abdulkadir Wazirigreen edge AttorneYs

Uzoamaka WemambustAnBIc IBtc BAnk ltd.

Uche WigweWIgWe & pArtners

Kamaluddeen YahayakAmAluddeen YAhAYA & co.

Umar Bala YahayakAno urBAn plAnnIng And development AuthorItY

Shehu Muhammad YakubuIshAku Y. hAlIru & co.

Samuel Yisakpmg

Isma’ila M. ZakariAhmed zAkArI & co.

Haruna Saleh Zakariyyamonument AttorneYs

NORTH MACEDONIA

dom - dIzAJn

grAdBA BAJAsen

Igor AleksandrovskiApostolskA & pArtners

Ljubinka AndonovskacentrAl regIster of the repuBlIc of north mAcedonIA

Marjan AndreevgAvrIloskI & pArtners

Natasha AndreevanAtIonAl BAnk of the repuBlIc of north mAcedonIA

Krste AndronovskicItY of skopJe

Martina AngelkovicdeBArlIev, dAmeskI & kelesoskA

Zlatko AntevskilAWYers AntevskI

Rubin AtanasoskitImelproekt, doel

Dragan BlaževtImelproekt, doel

Vladimir BocevskicAkmAkovA AdvocAtes

Marija Boshkovska JankovskicentrAl regIster of the repuBlIc of north mAcedonIA

Vladimir BoshnjakovskideBArlIev, dAmeskI & kelesoskA

Jela Boskovic OgnjanoskalAWell AttorneYs

Danche CakarovskalAW offIce cAkArovskA

Kiril CrvenkoskinAvIco shIppIng

Sanja CuculovalAW offIce petrushevA

Ljupco CvetkovskideBArlIev, dAmeskI & kelesoskA

Dragan DameskideBArlIev, dAmeskI & kelesoskA

Ana Dangova HugInter pArtes lAW fIrm

Ema DimitrieskadeBArlIev, dAmeskI & kelesoskA

Andrej DimovskiskopJe fIrst InstAnce court II - propertY clAIms And smAll clAIms dIvIsIon

Gjorgji GeorgievskiodI lAW mAcedonIA

Bojan GerovskiIkrp rokAs & pArtners

Katarina GinoskageorgI dImItrov AttorneYs

Aleksandar GodzolAW offIce godzo, kIceeec & novAkovskI

Dragan GodzolAW offIce godzo, kIceeec & novAkovskI

Damjan GrozdanovskilAW offIce cAkArovskA

Aleksandar Ickovski

Ivo IlievskiApostolskA & pArtners

Martin IvanovmorAvčevIć voJnovIć I pArtnerI In cooperAtIon WIth schoenherr

Milan IvanovskipApAzoskI And mIshev lAW fIrm

Miho JanevskicIvIl engIneerIng InstItute mAcedonIA

Marija JankuloskageorgI dImItrov AttorneYs

Biljana JoanidislAW & pAtent offIce JoAnIdIs

Aneta Jovanoska TrajanovskalAWYers AntevskI

Emilija Kelesoska SholjakovskadeBArlIev, dAmeskI & kelesoskA

Nikola KirovskilAW offIce cAkArovskA

Dejan KnezovićlAW fIrm knezovIc & AssocIAtes

Zlatko T. KolevskikolevskI lAW offIce

Vladimir KostoskiApostolskA & pArtners

Aleksandar KralevskicAkmAkovA AdvocAtes

Elena KrstanovskalAW offIce petrushevA

Aleksandar KrsteskicAkmAkovA AdvocAtes

Andrea LazarevskamorAvčevIć voJnovIć I pArtnerI In cooperAtIon WIth schoenherr

Dragan LazarovlAW offIce lAzArov

Ilinka Lega GrchevskakolevskI lAW offIce

Ivana LekicpWc north mAcedonIA

Tijana MarkovickolevskI lAW offIce

Emil MiftariemIl mIftArI lAW offIce

Vlatko MihailovemIl mIftArI lAW offIce

Božidar MiloševićkArAnovIc & nIkolIc

Ana MilovskageorgI dImItrov AttorneYs

Ivan MishevpApAzoskI And mIshev lAW fIrm

Biljana MitevskapApAzoskI And mIshev lAW fIrm

Irena MitkovskalAWYers AntevskI

Nadica MitreskaconstructIon compAnY grAnIt stock skopJe

Vesna Mojsoskakpmg

Borjanka MonevskadonevskI lAW fIrm

Martin MonevskimonevskI lAW fIrm

Valerjan MonevskimonevskI lAW fIrm

Vojdan MonevskimonevskI lAW fIrm

Slaven MoravčevićmorAvčevIć voJnovIć I pArtnerI In cooperAtIon WIth schoenherr

Filip NacevskidonevskI lAW fIrm

Borche NaumovskicentrAl regIster of the repuBlIc of north mAcedonIA

Svetlana NecevalAW offIce pepelJugoskI

Elena NikodinovskaemIl mIftArI lAW offIce

Marija NikolovskapApAzoskI And mIshev lAW fIrm

Ljupka Noveska AndonovakArAnovIc & nIkolIc

Martin OdzaklieskimInIstrY of trAnsport And communIcAtIons

Biljana PanovaBIlJAnA

Ilija PatirovcAkmAkovA AdvocAtes

Ana PepeljugoskalAW offIce pepelJugoskI

Valentin PepeljugoskilAW offIce pepelJugoskI

Magdalena PetreskamorAvčevIć voJnovIć I pArtnerI In cooperAtIon WIth schoenherr

Sonja PetrushevalAW offIce petrushevA

Nikola PljakovlAW offIce cAkArovskA

Veton QokukArAnovIc & nIkolIc

Leonid RistevkArAnovIc & nIkolIc

Viktor RistovskicAkmAkovA AdvocAtes

Ljubica Rubenmens legIs lAW fIrm

Sasho SaltirovskielektrodIstrIBucIJA dooel skopJe

Lidija Sarafimova-DanevskanAtIonAl BAnk of the repuBlIc of north mAcedonIA

Angela Sazdova-DonevacentrAl regIster of the repuBlIc of north mAcedonIA

Simonida Shosholceva-GiannitsakisIkrp rokAs & pArtners

Borche SmilevskideloItte

Vasko SotkaroskipApAzoskI And mIshev lAW fIrm

Sonja StojcevskacAkmAkovA AdvocAtes

Blagoj StojevskielektrodIstrIBucIJA dooel skopJe


Ana StojilovskaAnAlYtIcA mk

Gjoko Tanasoskicustoms AdmInIstrAtIon

Dragica TasevskanAtIonAl BAnk of the repuBlIc of north mAcedonIA

Elena TodorovskalAWell AttorneYs

Toni TrajanovmAcedonIAn credIt BureAu Ad skopJe

Svetlana TrendovaApostolskA & pArtners

Vladimir VasilevskiBetAsped d.o.o.

Zlatko Veterovskicustoms AdmInIstrAtIon

NORWAY

norWegIAn BuIldIng AuthorItY

Nanette ArvesenAdvokAtfIrmAet thommessen As

Jan L. BackerWIkBorg reIn AdvokAtfIrmA As

Morten Angel Berg

Stig BergeAdvokAtfIrmAet thommessen As

John Ole BjørnerudhAfslund

Sigurd BjuneArntzen de Besche AdvokAtfIrmA As

Trine Blixthe BronnoYsund regIster center

Ingrid Fladberg BruckerAdvokAtfIrmA sImonsen vogt WIIg

Carl ChristiansenAdvokAtfIrmAet ræder As

Tron DalheimArntzen de Besche AdvokAtfIrmA As

Lars DavidsenhAfslund

Lill EgelandAdvokAtfIrmA sImonsen vogt WIIg

Knut EkernpWc norWAY

Turid EllingsenstAtens kArtverk

Katrine GjestemoenpWc norWAY

Lise GranhomBle olsBY AdvokAtfIrmA As

Gjermund Grimsbymenon economIcs

Jarand GuleYArA InternAtIonAl AsA

Erlend HaaskjoldArntzen de Besche AdvokAtfIrmA As

Solfrid Brænd HaaskjoldArntzen de Besche AdvokAtfIrmA As

Maria Therese Hagagrette lAW fIrm dA

Olav Endresen HaukeliAdvokAtfIrmAet sImonsen vogt WIIg As

Håkon HaukenArntzen de Besche AdvokAtfIrmA As

Johan Astrup HeberWIkBorg reIn AdvokAtfIrmA As

Elisabet Høines TotlandAdvokAtfIrmAet selmer dA

Heidi HolmelinAdvokAtfIrmAet selmer dA

Sverre Hovlandthe BronnoYsund regIster center

Anette IstreAdvokAtfIrmA sImonsen vogt WIIg

Eli KallevikdIrectorAte of norWegIAn customs

Kyrre Width KiellandAdvokAtfIrmAet ræder As

Per KirknespWc norWAY

Jarle KjelingtveitunIl As

Peter L. BrechanAdvokAtfIrmAet hAAvInd As

Don LawrenceArchItect

Maria M. LisieckaAdvokAtfIrmAet ræder As

Per Einar LundepWc norWAY

Leif Petter MadsenWIkBorg reIn AdvokAtfIrmA As

William Peter NordanAdvokAtfIrmAet BerngAArd As

Trygve Olavson LaakeAgencY for puBlIc mAnAgement And egovernment (dIfI)

Ole Kristian OlsbyhomBle olsBY AdvokAtfIrmA As

Einar RiddervoldpWc norWAY

Astrid RindalhomBle olsBY AdvokAtfIrmA As

Karoline SandvikWIkBorg reIn AdvokAtfIrmA As

Benedicte Sørlithe BronnoYsund regIster center

Fredrik Sparre-EngerAdvokAtfIrmAet selmer dA

Lisa Stenethe BronnoYsund regIster center

Iselin Stolpestadthe BronnoYsund regIster center

Svein SullandAdvokAtfIrmAet selmer dA

Liss SundeAdvokAtfIrmAet ræder As

Axel Svihuskco AttorneYs

Kaare Christian TapperWIkBorg reIn AdvokAtfIrmA As

Anders ThueAdvokAtfIrmAet sImonsen vogt WIIg As

Ragnar UlsundhAfslund

Oyvind Vaganthe BronnoYsund regIster center

OMAN

orpIc

ote group omAn

Malcom AbazacurtIs mAllet - prevost, colt & mosle llp

Said Al Amritender BoArd

Ahmad Said Al ArafatiAuthorItY for electrIcItY regulAtIon

Mohammed Ahmad Al BadiAlsI for mArIne servIces llc

Hussein Al BalushimAzoon electrIcItY compAnY

Ahmed Al BarwaniAl tAmImI & compAnY

Mundhir Al BarwaniAl rAshdI & Al BArWAnI AdvocAtes & legAl consultAnts

Shireen Al Busaidisnr denton & co.

Manssor Al HinainAmA

Issam Al Jandalig&J lAW fIrm

Ali Al Jumacms cAmeron mckennA nABBAro olsWAng llp In AssocIAtIon WIth Al rAshdI, Al JumA & eWIng AdvocAtes And legAl consultAnts

Mehdi Al LawaticurtIs, mAllet - prevost, colt & mosle llp

Ibrahim Said Al- MaamarimInIstrY of commerce And IndustrY

Fatma Al MaamaryAl BusAIdY mAnsoor JAmAl & co.

Said Al MaskarirImAl gloBAl technIcAl servIces llc

Yousuf Al MujainimInIstrY of trAnsport & communIcAtIons

Saud Al NaamanisAhAr AskAlAn legAl AdvocAcY & consultAncY (sA legAl)

Khalefah Bin Marhoon Al RahbikhAlIfA Al-rAhBI lAW fIrm

Amal Atif Al RaisikhAlIfA Al hInAI AdvocAtes & legAl consultAncY

Bassam Al Raisicms cAmeron mckennA nABBAro olsWAng llp In AssocIAtIon WIth Al rAshdI, Al JumA & eWIng AdvocAtes And legAl consultAnts

Hadiya Al RaisiAl BusAIdY mAnsoor JAmAl & co.

Abdul Aziz Al RashdiAl rAshdI & Al BArWAnI AdvocAtes & legAl consultAnts

Amur Al Rashdicms cAmeron mckennA nABBAro olsWAng llp In AssocIAtIon WIth Al rAshdI, Al JumA & eWIng AdvocAtes And legAl consultAnts

Sulaiman Al RawahisulImAn Al rAWAhI lAW fIrm

Zakariya Mudhafar Abdullah Al RawahiJAnAIn Al-JAnAh trAd. technIcAl Works & cont. llc

Aadil Khalifa Al SaadicentrAl BAnk of omAn (cBo)

Ghadeer Al ShahrysAslo - sAId Al shAhrY & pArtners

Thamer Al ShahrysAslo - sAId Al shAhrY & pArtners

Adil Al TamimiAdIl AltAmImI AdvocAtes And legAl consultAncY

Khalid Al ToubinAtIonAl engIneerIng offIce

Buraq Al-AmriAl BusAIdY mAnsoor JAmAl & co.

Sawsan Al-BalushicurtIs mAllet - prevost, colt & mosle llp

Safa Al-Bulushisnr denton & co.

Hilal Hamad Al-BusaidimuscAt munIcIpAlItY

Mohammed AldhahrimuscAt electrIcItY dIstrIButIon compAnY

Abdullah Al-FarsimInIstrY of commerce And IndustrY

Yahya Khalfan AlgadanimuscAt munIcIpAlItY

Alaa ElshenawyfAtemA Al hABsI AdvocAtes And legAl consultAnt

Khalid Al-HashmilInes & vIsIons ArchItecturAl & engIneerIng consultAncY

Omar Al-HashmiAl-hAshmI lAW

Khalifa Saif Al-HinaikhAlIfA Al hInAI AdvocAtes & legAl consultAncY

Zahran Saif Al-HinaikhAlIfA Al hInAI AdvocAtes & legAl consultAncY

Ayman AliAl BusAIdY mAnsoor JAmAl & co.

Habiba Ali Al MahruqinAtIonAl engIneerIng offIce

Abdelaziz Ben Mohamed Al Rawahi mInIstrY of mAnpoWer

Ali Al-RiyamitAlAl ABu-ghAzAleh legAl (tAg-legAl)

Hamad AlrubiayhAmed AlruBAIAY legAl fIrm

Raiyan Al-Tokysnr denton & co.

Armughan AshfaqAl BusAIdY mAnsoor JAmAl & co.

Sahar AskalansAhAr AskAlAn legAl AdvocAcY & consultAncY (sA legAl)

Azhar AzmisAhAr AskAlAn legAl AdvocAcY & consultAncY (sA legAl)

Sarath Bandaracpec ArchItecturAl & engIneerIng consultAncY

Prabal ChatterjeenAtIonAl engIneerIng offIce

Sawsan Dawood AL-LawatigenerAl dIrector of InformAtIon – nAtIonAl center for stAtIstIcs And InformAtIon

Helen Deancms cAmeron mckennA nABBAro olsWAng llp In AssocIAtIon WIth Al rAshdI, Al JumA & eWIng AdvocAtes And legAl consultAnts

N. DevadossnAtIonAl engIneerIng offIce

Lubna DmairytAlAl ABu-ghAzAleh legAl (tAg-legAl)

Michael DunmorecurtIs mAllet - prevost, colt & mosle llp

Abdelrahman ElnafieelnAfIe consultAncY

Naif FadhilgrAnd enterprIses llc

Syed FaizyAl-hAshmI lAW

Jamie GibsontroWers & hAmlIns

Justine Hardingsnr denton & co.

Ralph HejailyAl rAshdI & Al BArWAnI AdvocAtes & legAl consultAnts

Yousef HousehtAlAl ABu-ghAzAleh legAl (tAg-legAl)

Aida Al JahdhamiAl tAmImI & compAnY

Junaid KalathilBIn hArIz trAdIng & constructIon co.

Ajay Kaulthe nAtIonAl detergent co. sAog

Faiz KhanAl BusAIdY mAnsoor JAmAl & co.

Ajay KummaromAn cABles IndustrY (sAog)

P.E. LalachenkhAlIfA Al hInAI AdvocAtes & legAl consultAncY

Pushpa MalanipWc omAn


Saloni MaldetroWers & hAmlIns

Mansoor Jamal MalikAl BusAIdY mAnsoor JAmAl & co.

Arif MawanyAl tAmImI & compAnY

Yashpal MehtakeYnote servIces llc

Sucheta MenonpWc omAn

Unmi MuraleedharanmuAmIr desIgn & engg consultAncY llc

Farah OurabahsAhAr AskAlAn legAl AdvocAcY & consultAncY (sA legAl)

Bruce PalmercurtIs, mAllet - prevost, colt & mosle llp

Raghavendra PangalasemAc & pArtners llc

Maria Mariam Rabeaa PetrousAslo - sAId Al shAhrY & pArtners

Dominic PilkingtoncurtIs, mAllet-prevost, colt & mosle llp

Abraham RajusohAr shIppIng trAnsport & trAdIng AgencIes llc

Sudhakar ReddyAl hABIB & co llc

Jeffrey V. RodwellduAne morrIs

Zahran Saif Al-HinaikhAlIfA Al hInAI AdvocAtes & legAl consultAncY

Bahaa M. SalmanBAker tIllY

Darshi Sanganeesnr denton & co.

Nick Simpsonsnr denton & co.

Alexandria SolomoutroWers & hAmlIns

Euan Strachansnr denton & co.

Rajesh VaidyanathankhImJI rAmdAs

George VarghesestrABAg omAn llc

Simon WardcurtIs mAllet - prevost, colt & mosle llp

Kristi WilliesAslo - sAId Al shAhrY & pArtners

Parag ZotingsemAc & pArtners llc

PAKISTAN

A&A AssocIAtes

k-electrIc

lAhore development AuthorItY

fIte development & mAnAgement compAnY chAIrmAn

hondA AtlAs cArs (pAkIstAn) ltd.

InnovAtIve dImensIons

JemBAr JAYA logIstIc servIces pAkIstAn

mAhmood ABdul ghAnI & co.

Shahid A. KhanA.r. khAn & compAnY

Asad Abbas ButtAsAd ABBAs Butt & co.

Mohsin Abbas SyedlAW And JustIce dIvIsIon of the government of pAkIstAn

Mohammad Ameen Memon Abdullah SillatcredIt control servIces

Shafat Ali AbidlAWYer

Zahra AbidhAIdermotA & co.

Shafqat AcipunJAB hIghWAYs depArtment

Arslan Afzalsecp

lrfan Afzalsecp

Shafiq Afzal Khan Afzal KhantrI-pAck fIlms lImIted

Mudasar AhadtrAnsWorld

Hafsa AhmadcornelIus, lAne & muftI

Imran AhmadstAte BAnk of pAkIstAn

Kamran Ahmadkk consultAnt

Malik Haseeb AhmadhAseeB & omer lAW AssocIAtes

Mohammad AhmadAcAsA contrActors

Nadeem Ahmadorr, dIgnAm & co.

Nisar Ahmadellcot spInnIng mIlls lImIted

Taqi Ud Din AhmadA.f. ferguson & co., chArtered AccountAnts, A memBer fIrm of pWc netWork

Zahur AhmadzA AssocIAtes

Akhtiar AhmedstAte BAnk of pAkIstAn

Faiz AhmedtAnveer Ahmed & AssocIAtes

Irfan AhmedsurIYA lAW consultAnts

Ayaz Ahmed MemomsIndh secretArIAte - Works And servIces depArtment

Fayaz Ahmed SamorlexIcon Juret

Shafaat AishAffAt & pArtners

Haram AjmalprogrAm ImplementAtIon unIt, plAnnIng And development BoArd

Muhammed Anas AjmalnAveenA exporters

Ali AkbareY

Husnain Akram GondalAkrAm gondAl lAW AsscIAtes

Riaz Alam Khan

Muhammad Aleem ZubairA.f. ferguson & co., chArtered AccountAnts, A memBer fIrm of pWc netWork

Abbas AlieY

Amanat AliemInence one consultAnts

Ishaq Alim. IshAQ AlI & co.

Muhammad AliAlI lAW AssocIAtes

Nawazish AliAJmI lAW AssocIAtes

Sajid AliAB & compAnY

Shabana AlishABAnA AlI & AssocIAtes

Syed Aftab AliIshtIAQ lAW AssocIAtes

Syed Noman Zahid AlisYed nomAn zAhId AlI & AssocIAtes

Wajahat Alifoton JW Auto pArk pvt. lImIted

Zulfiqar AlimAster textIle mIlls ltd.

Ashiq Ali RanasIddIQue lAW AssocIAtes

Syed Ali ZafarmAndvIWAllA & zAfAr

Mirza Amjad AlifInArch

Malik Aneeq AlikhAtAnAs’ lAW chAmBer

Aamir Anjumleo corporAtIon

Fahad Anwarm/s rIAz ul hAQ logIstIcs pvt. ltd.

Husnain ArshadsAQlAIn

Muhammad Saqlain ArshadsAQlAIn

Shahid ArshadtrAnsWorld

Faiza AsgharorIent

Ghulam Asghar PathamgrIffIn chAmBers

Nimrah AsiftrI-pAck fIlms lImIted

Jam Asif Mehmoodlex fIrmA

Usama Ayubm/s AmIn fAtImA AssocIAtes pvt. ltd.

Goher AyyubBse pAkIstAn

Rai Muhammad Saleh AzamAzAm & rAI AdvocAtes & legAl consultAnts

Ahmad Azeem AlviAhmAd fABrIcs

Anum AzharsAAd rAsool lAW AssocIAtes

Shaheryar AzizA.f. ferguson & co., chArtered AccountAnts, A memBer fIrm of pWc netWork

Zaheer ud Din BabarzAheer BABAr & co.

Khurram BaigkhurrAm BAIg

Mansoor BaigAllIed BAnk

Adil Umar BandialB&A (BAndIAl & AssocIAtes)

Muhammad BashirmAster textIle mIlls ltd.

Javaid BasinirAngoonWAlA group of co.

Muhammad Atif Shujaat Mustafa Beg

Maroof Bhattisecp

Akeel BilgraminAJmI BIlgrAmI collABorAtIve pvt. ltd.

Bahadur BokharihYAt & meerJees

Huzaima BukharihuzAImA & IkrAm

Kamran Buttkpmg tAseer hAdI & co.

Zainab Buttkpmg tAseer hAdI & co.

Sakina ChakeraoverseAs Investors chAmBer of commerce And IndustrY (oIccI)

Mustaq ChandiosYed nomAn zAhId AlI & AssocIAtes

Aitzaz Aslam ChaudharysAAd rAsool lAW AssocIAtes

Maqsood Ahmad ChaudharymAQsood lAW AssocIAtes

Muhammad Saifullah Chaudhrydevelopment ImpAct solutIons (smc-pvt) ltd.

Faisal DaudpotakhAlId dAudpotA & co.

Jamal Abdul Nasir DaudpotastAte BAnk of pAkIstAn

Junaid DaudpotakhAlId dAudpotA & co.

Diana DsouzadAtAcheck pvt. ltd.

Huma Ejaz ZamanmAndvIWAllA & zAfAr

Sabah FahadtAx prActItIoner

Mirza FahimsAnofI AventIs pAkIstAn ltd.

Bashir FarooqmAster textIle mIlls ltd.

Kausar FectokAusAr fecto & co. chArtered AccountAnts

Aman GhanchiunIlever pAkIstAn lImIted

Asma GhayoorsIndh BuIldIng control AuthorItY

Syed Saqib Imtiaz GilanipunJAB InformAtIon technologY BoArd, government of the punJAB

Shahbaz GillfAcIlItIes shIppIng AgencY

Kamal GoharrIAz AhmAd, sAQIB, gohAr & co.

Hamza GulzarhAmzA gulzAr lAW AssocIAtes

Murtajiz H.M. JafrisIndh lAW

Waqas Ahmed HanifBIsmIllAh logIstIcs pvt. ltd.

Ikramul HaqhuzAImA & IkrAm

Salman HaqeY

Isfandyar Haroon

Abdul HaseebkhurAm Brothers

Khalil HashmiAJ poWer pvt. lImIted

Qutab-ud Din Saim HashmiAhmed & QAzI

Syed Hasnat JavedsYed hAsnAt JAved - AdvocAte

Muhammad HassamterrABIz

Faiz-ul HassanpunJAB lAnd records AuthorItY (plrA)

Hamza HumayunhAmzA And hAmzA lAW AssocIAtes

Dilawar Hussainds engIneerIng servIces

Inayat HussainstAte BAnk of pAkIstAn

Khadim HussainQureshI lAW AssocIAtes

Mumtaz HussainAeQuItAs InformAtIon servIces lImIted

Nazia Hussainmuneer And muneer

Shaukat Hussainsecp

Rashid IbrahimseptentrIo gloBAl consultIng

Mushtaq Ibrahim SoomrosIndh BuIldIng control AuthorItY

Muhammad Iftikhar HussainmAster textIle mIlls ltd.

Bilal Imranlesco

Pearl Indriaskpmg tAseer hAdI & co.

Azhar IqbalQureshI lAW AssocIAtes

Imran IqbaluhY hAssAn nAeem & co.

Naveed Iqbalsecp

Pervaiz IqbalAmc credIt solutIons pAkIstAn pvt. ltd.

Muhammad Javaid IsmailstAte BAnk of pAkIstAn

Ilyas JabbarstAte BAnk of pAkIstAn

Asfandyar JahangirlegAlsheds lAW AssocIAtes

Ali JalalprogrAm ImplementAtIon unIt, plAnnIng And development BoArd


Rida JamalhAIdermotA & co.

Faizan JamilfAcIlItIes shIppIng AgencY

Tariq Nasim JandAtAcheck pvt. ltd.

Fawad Ali JatoioverseAs Investors chAmBer of commerce And IndustrY (oIccI)

Burhan JavedeY

Ayesha Jawad

Muhammad JawadpAkIstAn stAte oIl co. ltd.

Farrukh JunaidyJunAIdY shoAIB Asd

Amin KapadiaAdvAnce telecome

Amin KapadiaBAkshI BuIlders And developers

Asif Karim

Minam KarimlmA eBrAhIm hosAIn, BArrIsters, AdvocAtes & corporAte legAl consultAnts

Naveed KasmanitrI-pAck fIlms lImIted

Qalb-e-Abbas KazmiBAnk Al hABIB lImIted

Usman KhalidzAhId mAsud And co.

Zorays KhalidzorAYs solAr pAkIstAn

Ahmad Shahzad KhanmArIAum AssocIAtes

Altaf-ur-Rahman KhanArk lAW AssocIAtes

Ameer Ullah KhanIndus motors co. ltd.

Asma Hameed KhansurrIdge & Beecheno

Danish KhankAtI

Mashaal Khanu mIcrofInAnce BAnk lImIted

Moiz-Uddin KhanJs BAnk lImIted

Nisar Ahmad KhannAgInA group

Parsa Khansecp

Rana Muhammad Usman KhandeloItte Yousuf AdIl, chArtered AccountAnts

Shabar Ali KhanJunAIdY shoAIB Asd

Shahbano KhanprIme mInIster’s offIce BoArd of Investment

M. Siddiq KhiyanikhIYAnI & khIYAnI

Mehak LakhaniJs BAnk lImIted

Adeem Lodhikpmg tAseer hAdI & co.

Abid Ali LoneQureshI lAW AssocIAtes

Mohsin MadniArIf hABIB group

Sheikh Muddasir Rafiq MagoonfIve m InternAtIonAl

Imran MagraniABdul kArIm & compAnY

Hafiz Talat Mahmoodm/s sYed engIneerIng co.

Naeem MahmoodBAker tIllY mehmood Idrees QAmAr chArtered AccountAnts

Sarfraz MahmoodrIAz AhmAd & co.

Khalid Mahmoud SheikhlAke cItY

Irfan MajeednAveenA exporters

Sami Majeed

Nauman Mahmood Malhilesco

Amyn Malikkpmg tAseer hAdI & co.

Hasan MandviwallamAndvIWAllA & zAfAr

Bilal MaparamohAmmAd BIlAl & co.

Mohammed MaqboolmAQBool hAroon shAhId sAfdAr & co.

Syed Mashkoor AlitAx prActItIoner

Hasan MasoodmAsood And mAsood

Samar MasoodABs & co. AdvocAtes And corporAte counsels

Saqib Masoodkpmg tAseer hAdI & co.

Basharat MehmoodQureshI lAW AssocIAtes

Anum Zehra M Merchantm. r. merchAnt & co.

Waqqas MirmohsIn tAYABAlY & co.

Moin MohajiroverseAs Investors chAmBer of commerce And IndustrY (oIccI)

Hasan MohammadmAndvIWAllA & zAfAr

Mizloryo Abdul Moeez Mohammad AmeenA. A. vAluAtors pvt. ltd.

Faiza Mohammad Usmankreston hYder BhImJI & co.

Mashal Mohammedgsk – kArAchI

Mishka Khan MohmandplAnnIng And development depArtment, government of punJAB

Sarjeel Mowahid MinhasABs & co. AdvocAtes And corporAte counsels

Muhammad MudassirAdvocAte hIgh court

Shahid MughalrAngoonWAlA group of co.

Noor MuhammadhAmeed mAJeed AssocIAtes pvt. ltd.

Rana MuhammadrAnA IJAz & pArtners

Muhammad Muazzam Akram Muhammad AkramsultAn & pArtners

Syed Muhammad IjazhuzAImA & IkrAm

Jahanzaib Muhammad KhanBAYer pAkIstAn pvt. ltd.

Mehvish Muneera Ismailu mIcrofInAnce BAnk lImIted

Muhammad Faisal NaeemBest

Shariq NaseemcentrAl deposItorY compAnY of pAkIstAn lImIted

Quratulain NaseerkhAtAnAs’ lAW chAmBer

Saqib NaseerA.f. ferguson & co., chArtered AccountAnts, A memBer fIrm of pWc netWork

Asim Nasimorr, dIgnAm & co.

Malik NasirmAlIk lAW fIrm

Tariq NasirvellAnI & vellAnI

Asif ParachaAllIed BAnk

Owais PateldAtAcheck pvt. ltd.

Umrana PateldeloItte Yousuf AdIl, chArtered AccountAnts

Ahmed PervaizAhmed & pAnsotA AdvocAtes & legAl consultAnts

Muhammad Fahar PirzadapIrzAdA lAW chAmBers

Shahzada Qamers. QAmer & co.

Muhammad QasimhIno pAk motors

Ahmed Kamal QazikArAchI chAmBer of commerce & IndustrY

Sufia QazisAAd rAsool lAW AssocIAtes

Adnan Aslam QureshiQureshI lAW AssocIAtes

Syed Shahab QutubAxIs lAW chAmBers

Muhammad Ali R. Merchantm. r. merchAnt & co.

Zaki RahmanlmA eBrAhIm hosAIn, BArrIsters, AdvocAtes & corporAte legAl consultAnts

Bilal Rana

Mobeen Ranamr legAl Inn

Tariq RangoonwalarAngoonWAlA group of co.

Aamir RasheedAAmIr rAsheed & co.

Fahad RasheedrAshId & co.

M. Ali Rasheed

Mian Haseeb RasheedsultAn & pArtners

Shoaib RashidcornelIus, lAne & muftI

Ghulam RasoolhAIder shAmsI & co., chArtered AccountAnts

Saad RasoolsAAd rAsool lAW AssocIAtes

Syed RaufABu-ghAzAleh IntellectuAl propertY (AgIp) tmp Agents co. ltd.

Abdul Rehman BaitanaistAte BAnk of pAkIstAn

Ahmed Reza MirzaABs & co. AdvocAtes And corporAte counsels

Fakhara RizwanorIx leAsIng pAkIstAn lImIted

Saad SabooreY

Ch SaeedchAudhrY poultrY trAders

Mubasher Saeedsecp

Nayyar SaeedpunJAB hIghWAYs depArtment

Sajid SaeedABId group of compAnIes

Tariq Saeed RanasurrIdge & Beecheno

Tariq Mahmood Safaid KhanghAzI logIstIc pvt. ltd.

Tassawar Hanif Sahabyalpel

Rana SajjadrAnA IJAz & pArtners

Syed Aftab SalahuddineY

Syed Saleem RazaAeQuItAs InformAtIon servIces lImIted

Khan Mustafa SaleemipAkIstAn refInerY lImIted

Maheen SalmankorAngI AssocIAtIon of trAde & IndustrY

Jawad A. SarwanaABrAhAm & sArWAnA

Faisal Abdul Sattarleo’s lAW AssocIAte

Muhammad Shafaat Nawazschool of ArchItecture And plAnnIng

Mustafa ShafireAd

Anam ShahA. shAh & compAnY chArtered AccountAnts

Syed ShahfederAl BoArd of revenue

Syed Irfan Shahsecp

Muhammad ShahidAJ poWer pvt. lImIted

Tajammal ShahzadlAhore dIstrIct And sessIons court

Fahad Ali Shaikhkreston hYder BhImJI & co.

Waqar Ahmed ShaikhWAn InternAtIonAl

Amanullah Shar Balochorr, dIgnAm & co.

Muhammad SharifdesIgn

Arshad ShehzadtAxperts

Muneeb Ahmed SheikhmAndvIWAllA & zAfAr

Aqeel Shoukat

Abubakar SiddiqABuBAkAr trAdIng compAnY

Kamran SiddiquikAmIl & AssocIAtes, consultIng engIneers & ArchItects

Masood SiddiquiA. shAkoor & Bros.

Ameena SohailQureshI lAW AssocIAtes

Umer SohailArchx

Mian Hamdoon Subhanim.h.s. AssocIAtes

Abdul Rahim SuriyasurIYA nAumAn rehAn & co. chArtered AccountAnts

Muhammad TahirstAte BAnk of pAkIstAn

Shaikh Mohammad Tanvirkreston hYder BhImJI & co.

Ata Ur RehmanpunJAB InformAtIon technologY BoArd, government of the punJAB

Aamir Waheedsecp

Faizan Warraichu mIcrofInAnce BAnk lImIted

Anthony WilliamstAx dostI

Zafer YasinshAhAeen AIrport servIces

Saqib YousafunIversItY of engIneerIng And technologY lAhore

Khalida Zafarmmh & compAnY

Syed Zeeshan AlieY

PALAU


Tito CabunaganpAlAu puBlIc utIlItY corporAtIon

Maria Cristina CastroWestern cArolIne trAdIng co.

Anthony Frazier

Ltelatk FritzpAlAu sBdc

Larry Goddardthe pAcIfIc development lAW group

Elway IkedaBureAu of lABour

Wilbert KamerangpAlAu shIppIng compAnY, Inc.

V. Tikei SbalfInAncIAl InstItutIons commIssIon

Sylcerius TewaleiBureAu of lABour


PANAMA

evAns gonzAlez moreno & AsocIAdos

Ricardo AlemanmorgAn & morgAn

Alejandro AlemánAlfAro, ferrer & rAmírez

Diego Anguizola TypaldosAlemAn, cordero, gAlIndo & lee

Gabriella BaccaraniregIstro púBlIco de pAnAmá

Francisco A. Barrios G.pWc pAnAmA

Gustavo Adolfo BernaletesA

Klaus Bieberach SchriebltAx@pAnAmA

Luis Carlos BustamantepAnAmá solucIones logístIcAs Int. - pslI

Giovanna CardellicchioApc BurÓ sA

José Carrizo DurlingmorgAn & morgAn

Manuel CastillerounIversIdAd tecnolÓgIcA de pAnAmá

Luis ChalhoubIcAzA, gonzAlez-ruIz & AlemAn

Julio César Contreras IIIArosemenA norIegA & contrerAs

Gonzalo CórdobaApc BurÓ sA

Eduardo De AlbaArIAs, fáBregA & fáBregA

Claudio De CastroArIAs, fáBregA & fáBregA

Raysa De GraciagAlIndo, ArIAs & lÓpez

Carolina De La GuardiaInfAnte & perez AlmIllAno

Marisol EllisIcAzA, gonzAlez-ruIz & AlemAn

María Cristina FábregaArIAs lAW

Enna FerrerAlfAro, ferrer & rAmírez

Eduardo GarcíaunIon fenosA - edemet - edechI

Alexander GarridogArrIdo & gArrIdo

Dominique GonzalezArIAs lAW

Cristina Lewis de la GuardiagAlIndo, ArIAs & lÓpez

Ivette Elisa Martínez SáenzIms legAl

Olmedo Miranda BoydArosemenA norIegA & contrerAs

David M. Mizrachi Fidanquemdu legAl

Carmen MontesunIon fenosA - edemet - edechI

Maria Elena MorenoArIAs lAW

Erick Rogelio Muñozsucre, ArIAs & reYes

Marlyn Narkis Assismdu legAl

Mayrolis ParntherArIAs lAW

Sebastián PerezunIon fenosA - edemet - edechI

Eduardo Pretel

Alfredo Ramírez Jr.AlfAro, ferrer & rAmírez

Julissa RiosregIstro púBlIco de pAnAmá

Anel RoachAlemAn, cordero, gAlIndo & lee

Mario RognoniArosemenA norIegA & contrerAs

Liliva RuizregIstro púBlIco de pAnAmá

Nelson E. SalesAlfAro, ferrer & rAmírez

Mayte Sánchez GonzálezmorgAn & morgAn

Daniel SessagAlIndo, ArIAs & lÓpez

Hermes TelloelectromechAnIcAl consultIng group

Cristina Elena Thayer HauszgAlIndo, ArIAs & lÓpez

Ramón VarelamorgAn & morgAn

Mario VliegAlemAn, cordero, gAlIndo & lee

Raúl Zuñiga BridAlemAn, cordero, gAlIndo & lee

PAPUA NEW GUINEA

credIt & dAtA BureAu lImIted

pWc pApuA neW guIneA

Marjorie AndrewInstItute of nAtIonAl AffAIrs

Paul BarkerconsultAtIve ImplementAtIon & monItorIng councIl

Moses BillyBIllY ArchItects

Ian Clarkedentons

Rebecca Cullendentons

Moira EkaAshurst llp

Richard FlynnAshurst llp

Anthony Frazier

Gibson Gerorogeroro lAWYers

Lea HenaosteAmshIps trAdIng compAnY ltd.

Jerome KadamongarigaAshurst llp

Sarah KumanAllens

Andrew KuriakurIA lAWYers

Nigel MerrickWArner shAnd lAWYers lAe

Lata MilnertWIveY lAWYers

Joyce MorlinmInerAl resource AuthorItY

Menche NumimAlAdInAs lAWYers

Ray Paulpng customs servIce

Lou Pipincdc munIcIpAlItY

Nancy PogladepArtment of JustIce & AttorneY generAl, stAte solIcItor’s offIce

Rarua PukahenAos lAWYers

Tony RaatsAgIlItY logIstIcs

Herjit Sainidentons

John Brian Sampng customs servIce

Renee SiaguruAllens

Thomas TaberiakunA tABerIA kIruWI AccountAnts & AdvIsors

Sally Weatherstonedentons

Stuart Wilsonlcs electrIcAl & mechAnIcAl contrActors

PARAGUAY

eQuIfAx pArAguAY sA

Maria Jose AchonvougA ABogAdos

Jorge AcostamAsterlIne

Perla AlderetevougA ABogAdos

Claudia Ariettiferrere ABogAdos

Daniel Artaza VillagrapArQuet & AsocIAdos

Fabian AyalafIorIo, cArdozo & AlvArAdo

Enrique BenitezBdo AudItores consultores

Maximo Gustavo Benitez GimenezsuperIntendencIA de BAncos - Bcp

Alexander BerkemeyerBerkemeYer, AttorneYs & counselors

Hugo BerkemeyerBmk - BerkemeYer

Georg BirbaumervougA ABogAdos

Thomas BrownestudIo JurídIco lIvIeres guggIArI

Esteban BurtperonI, sosA, tellecheA, Burt & nArvAJA, memBer of lex mundI

Victor Carronkemper – deJesus & pAngrAzIo ABogAdos Y consultores

Pablo Cheng Lumersán ABogAdos

Lucas CorralespArQuet & AsocIAdos

Pedro CuevasAdmInIstrAcIÓn nAcIonAl de electrIcIdAd

Sergio Dejesuskemper – deJesus & pAngrAzIo ABogAdos Y consultores

Natalia Enciso BeniteznotArY puBlIc

Juan Bautista Fiorio GimenezfIorIo, cArdozo & AlvArAdo

Fabrizio ForesteinperonI, sosA, tellecheA, Burt & nArvAJA, memBer of lex mundI

Néstor GamarraservImex sAcI

Federico Fabián Gill RamírezpArQuet & AsocIAdos

Liliana Maria Giménez de CastillodIreccIÓn generAl de los regIstros púBlIcos

Lourdes GonzalezdIreccIÓn generAl de los regIstros púBlIcos

Nadia GorostiagapWc pArAguAY

Sigfrido Gross BrownestudIo JurídIco gross BroWn

Alejandra Guanes Velázquezferrere ABogAdos

Marcelo Gul Pavonitmf group

Carl GwynngWYnn & gWYnn - legAl counsellors

Norman Gwynnsupreme court of JustIce

Christian Kemperkemper – deJesus & pAngrAzIo ABogAdos Y consultores

Gabriel LamasonIx sAcI consultIng + engIneerIng

Daniela LeguizamónvougA ABogAdos

Pablo Livieres GuggiariestudIo JurídIco lIvIeres guggIArI

Nestor Loizagaferrere ABogAdos

Fabio Lucantonio

Vanesa Luraschi

Oscar A. Mersan Gallimersán ABogAdos

Maria Esmeralda Moreno Rodriguez Alcalámoreno ruffInellI & AsocIAdos

Monica NúñezBerkemeYer, AttorneYs & counselors

Anibal Pangraziokemper – deJesus & pAngrAzIo ABogAdos Y consultores

Javier Parquet VillagrapArQuet & AsocIAdos

Rocío Penayomoreno ruffInellI & AsocIAdos

Yolanda PereiraBerkemeYer, AttorneYs & counselors

Guadalupe Peroni Manzonig. peronI escrIBAníA

Andrea Riosmoreno ruffInellI & AsocIAdos

Juan Manuel Rosferrere ABogAdos

Rafael SalomonisAlomonI & AsocIAdos

Jazmín SapienzaestudIo JurídIco gross BroWn

Juan Ignacio TellecheapWc pArAguAY

Carlos Torresgrupo IBd

Juan Carlos Turitich BáezdIreccIÓn nAcIonAl de AeronáutIcA cIvIl (dInAc)

Carlos Vasconsellosferrere ABogAdos

Andres VeravougA ABogAdos

David VeravougA ABogAdos

Walter VeravougA ABogAdos

Carlos VougavougA ABogAdos

Rodolfo Vouga MullervougA ABogAdos

Lía Zanotti-CavazonniperonI, sosA, tellecheA, Burt & nArvAJA, memBer of lex mundI

PERU

superIntendencIA nAcIonAl de AduAnAs Y AdmInIstrAcIÓn trIButArIA

Guillermo Acuña RoederruBIo leguíA normAnd

Fanny AguirreestudIo AlvArez cAlderon

Walter AguirreAguIrre ABogAdos & Asesores

Marco Antonio Alarcón PianaestudIo echecopAr srl

Tania AlbarracinzuzunAgA, Assereto & zegArrA ABogAdos

Christian Mauricio Alván SilvaAlván ABogAdos sAc

Antonio AlvaradoexperIAn perú sAc

Patricia Siles Alvarez

Alfonso Alvarez CalderónestudIo AlvArez cAlderon

Napoleón de Jesús Alvarez Vargas

Cesar AngulomuÑIz, olAYA, melendez, cAstro, ono & herrerA ABogAdos

Gonzalo Arias SchereiberconudfI

Jimy Atunga Riosm.A.v. logIstIcA Y trAnsporte sA


Guilhermo AulerAuler Y pInto ABogAdos

Arelis Avila TagleconudfI

Jose Luis Ayllon CarreñocámArA peruAnA de lA construccIÓn

Macarena BarriosBArrIos & fuentes ABogAdos

Mauricio BohórquezruBIo leguíA normAnd

Nicolas BottoestudIo llonA & BustAmAnte ABogAdos

Eli BustinzaconudfI

Cristian Calderon RodriguezconudfI

Renzo Camaioradentons gAllo BArrIos pIckmAnn

Úrsula CaroruBIo leguíA normAnd

Verónica Carrasco|ruBIo leguíA normAnd

Patricia CarrilloconudfI

Fernando CastromuÑIz, olAYA, melendez, cAstro, ono & herrerA ABogAdos

Octavio ChirinosconudfI

Renzo Antonio Claros GasparexperIAn perú sAc

Rommy CollantesscotIABAnk peru

Alejandro CortijoelcorsA (electrÓnIcA cortIJo sAc)

January CusicanquiscotIABAnk peru

Jorge DavilaestudIo olAecheA, memBer of lex mundI

Peter DavisconudfI

Ricardo de la PiedraestudIo munIz

Alexandra Egasdentons gAllo BArrIos pIckmAnn

José Luis Erausquinluz del sur

Hugo Espinoza RiverasunArp

María del Pilar Falcón CastroestudIo llonA & BustAmAnte ABogAdos

Fiama Fernandez SaldamandoconudfI

Franco Ferrari NoriegarAnsA comercIAl sA

Carlos FloresexperIAn perú sAc

Sandra Flores LlayericonudfI

Julio Gallodentons gAllo BArrIos pIckmAnn

Lorena Galvezdentons gAllo BArrIos pIckmAnn

Nadia GamarraAdex

Claudia Garcia BustamanterodrIguez AngoBAldo ABogAdos

María Alejandra Giurfa ChávezestudIo llonA & BustAmAnte ABogAdos

Lourdes GiustiAveconsul

Jorge Luis Gonzales LolinotArIA gonzAles lolI

Carlos Alberto Hernández LaderarAnsA comercIAl sA

Jose Antonio HondaestudIo olAecheA, memBer of lex mundI

Rosario HuacoAguIrre ABogAdos & Asesores

César Ballón IzquierdorAnsA comercIAl sA

Pedro Enrique Lahura Capacyachithompson WhAlker’s AssocIAtes

Juan Carlos Leon SilesconudfI

Javier LlerenarodrIguez AngoBAldo ABogAdos

Edwin A. LopezBArrIos & fuentes ABogAdos

German LorapAYet, reY, cAuvI, pÉrez ABogAdos

Rafael Lulli MeyerreBAzA, AlcázAr & de lAs cAsAs

Jesús MatosestudIo olAecheA, memBer of lex mundI

Humberto MedranoestudIo rodrIgo elíAs Y medrAno

Beatriz MeloestudIo munIz

Cecilia MercadogAmmA cArgo sAc

Augusto Millones VolpecAsAhIerro ABogAdos

Héctor Miranda MattamIrAndA lAWYers sAc

Miluska Mitma

Manuel MontessunArp

Maria de la Paloma Mufarech CarcedoestudIo olAecheA, memBer of lex mundI

Franco Muschi LoayzagArrIgues

Johanna OlguinAdex

Lilian OliversunArp

Alexandra OrbezoreBAzA, AlcázAr & de lAs cAsAs

David PachecoestudIo olAecheA, memBer of lex mundI

Max Panay CuyasunArp

Edmundo ParedessuperIntendencY of BAnkIng, InsurAnce And prIvAte pensIon fund AdmInIstrAtor

Mario Pinatte CabreracArrerA, pInAtte & BAcA AlvArez ABogAdos s. cIvIl de rl

Adolfo PinillosrodrIguez AngoBAldo ABogAdos

Lucianna PolarestudIo olAecheA, memBer of lex mundI

Juan Manuel Prado BustamanteestudIo llonA & BustAmAnte ABogAdos

Manuel QuindimilcámArA de comercIo AmerIcAnA del perú

Camen QuiñonessunAt

Oscar QuiñonesconudfI

Bruno Marchese QuintanaruBIo leguíA normAnd

Carlos Martín Ramírez RodríguezestudIo zuzunAgA, Assereto Y zegArrA ABogAdos

Fernando M. RamosBArrIos & fuentes ABogAdos

Patricia RamosAdex

Alonso Rey BustamantepAYet, reY, cAuvI, pÉrez ABogAdos

Andrea RieckhofreBAzA, AlcázAr & de lAs cAsAs

Anggie RiveraBArrIos & fuentes ABogAdos

Jose Manuel Rodriguez CaceresexperIAn perú sAc

Alfredo Rodríguez Neiragrupo lAtInger

Cynthia Marybel Rojas BernedocArrerA, pInAtte & BAcA AlvArez ABogAdos s. cIvIl de rl

Vanessa RomeroexperIAn perú sAc

Carolina SáenzruBIo leguíA normAnd

Karla SalazarexperIAn perú sAc

Maria Teresa Salazar FerreyrospAYet, reY, cAuvI, pÉrez ABogAdos

Alberto Sanabria SequeirosArchItech constructores sAc

Dante SanguinettiphIlIppI prIetocArrIzosA ferrero du & uríA

Pablo Santos CuroAdex

Pablo Hugo Santos CuroconudfI

Malena Sanz Garcíagrupo lAtInger

Jose SarmientoBArrIos & fuentes ABogAdos

Hugo SilvarodrIgo, elíAs, medrAno ABogAdos

José Francisco SilvaexperIAn perú sAc

Carla SinchipAYet, reY, cAuvI, pÉrez ABogAdos

Ruth de Lourdes Sipión ChungarAnsA comercIAl sA

Eric SoteloBenAvente leIgh & sotelo gAmArrA ABogAdos Y AsocIAdos

Enrique Sebastián Soto Ruizcongreso de lA repuBlIcA

Claudia TejadaBArrIos & fuentes ABogAdos

Jonathan ThornecAsAhIerro ABogAdos

Jhonn Trujillotrust cArgo consultIng

Jack VainsteinvAInsteIn & IngenIeros sA

Sara Rocio Valle IngamIrAndA lAWYers sAc

Walter Alberto Camilo Vargas-Machuca GuzmánW Y c proYectos sAc

Maria Angela VasquezAguIrre ABogAdos & Asesores

Manuel Villa-GarcíaestudIo olAecheA, memBer of lex mundI

Agustín YrigoyengArcíA sAYán ABogAdos

Nella ZavalaBArrIos & fuentes ABogAdos

Guillermo Zavalaganpg ABogAdos

Fernando ZuzunagazuzunAgA, Assereto & zegArrA ABogAdos

PHILIPPINES

credIt InformAtIon corporAtIon

elecon constructIon corp.

Ernesto A. Camarillo Jr.lAnd regIstrAtIon AuthorItY

Florydette Erica A. CualesBureAu of InternAl revenue

Chito AcostaBureAu of customs

Angelo Patrick F. AdvinculazAmBrAno gruBA cAgAndA & AdvInculA (zglAW)

Michael AguirreuhY m.l. AguIrre And co., cpAs

Arveen AgundaycAstIllo lAmAn tAn pAntAleon & sAn Jose

Marilyn C. AlbertokIntetsu World express, Inc.

Andrea Claire AlcanciasYcIp sAlAzAr hernAndez & gAtmAItAn

Regine Andrei Alcantaracruz mArcelo & tenefrAncIA

Lucio Jun AlejoAlecto generAl technologY corporAtIon

Rosalia B. AlejomArtInez vergArA gonzAlez & serrAno

Ignacio R. Almira Jr.depArtment of envIronment And nAturAl resources

Charina Amanda B. JavierskAlA ArchItects

Jared AmorosoQuIsumBIng torres, memBer fIrm of BAker mckenzIe InternAtIonAl

Teresita AngelesBureAu of InternAl revenue

Christine AntonioocAmpo & surAlvo lAW offIces

Shiena Angela Aquinosec

Pia ArellanotrAnsunIon InformAtIon solutIons

Marcelino Michael I. Atanante IVgArgAntIel IlAgAn & AtAnAnte lAW offIce

Erastus Sandino B. AustriaBureAu of customs

Rosario Carmela Austriasec

Marvin N. AvecillaAIrspeed InternAtIonAl corporAtIon

Francis AvellanaBAp credIt BureAu, Inc.

Edgardo AyentoenA poWer BuIlders

Gladis B. GallazaAB gArcIA constructIon Inc.

Alex B. RunesmerAlco

Eleanor BalaquiaosYcIp sAlAzAr hernAndez & gAtmAItAn

Cindy Bambaocoreserv mAnAgement, Inc.

Herbert Constantine M. BautistaQuezon cItY government

Jose B. BautistarepuBlIc of the phIlIppInes socIAl securItY sYstem

Samuel C. BautistaAcAdemY of developmentAl logIstIcs – InternAtIonAl netWork of customs unIversItIes

Asnia Bayabaoexport development councIl

Ma Luisa BelenBureAu of InternAl revenue

Renato D. BermejolAnd regIstrAtIon AuthorItY


Jose A. BernasBernAs lAW

Ma. Arlene S. BorjagArgAntIel IlAgAn & AtAnAnte lAW offIce

Erika Mae BuenaventuraIslA lIpAnA & co.

Erlida Cabaticsec

Juan Arturo Iluminado Cagampang de Castrode cAstro & cAgAmpAng-de cAstro lAW fIrm

Renato CalmaortegA, BAcorro, odulIo, cAlmA & cArBonell

Jeric Mar Calongekpmg r.g. mAnABAt & co.

Rolando Calonzorl cAlonzo electrIcAl contrActor

Anna Carmi Calsado-AmorosoQuIsumBIng torres, memBer fIrm of BAker mckenzIe InternAtIonAl

Ernesto Caluya Jr.JImenez gonzAles Bello vAldez cAluYA & fernAndez

Jose Ben CampospoBlAdor BAutIstA & reYes lAW offIces

Roselle CaraigIslA lIpAnA & co.

Domingo CastillosYcIp sAlAzAr hernAndez & gAtmAItAn

Jon Edmarc R. CastillosYcIp sAlAzAr hernAndez & gAtmAItAn

Ramon CastroelectrIcAl contrActor

Julius A. CervantesQuIsumBIng torres, memBer fIrm of BAker mckenzIe InternAtIonAl

Phil Ivan A. ChanmArtInez vergArA gonzAlez & serrAno

Theodore Chankpmg r.g. mAnABAt & co.

Victor Cheng

Elena Melita Chicathe lAW fIrm of coluso, chIcA & AssocIAtes

Ria Danielle Chingkpmg r.g. mAnABAt & co.

Kenneth L. ChuaQuIsumBIng torres, memBer fIrm of BAker mckenzIe InternAtIonAl

Yvette Chuaromulo, mABAntA, BuenAventurA, sAYoc & de los Angeles, memBer of lex mundI

Roy A. CimatudepArtment of envIronment And nAturAl resources

Juan Paolo E. ColetchInA BAnk cApItAl corporAtIon

Simone ColombaracrIf corp phIlIppInes

Janette R. CruzBureAu of InternAl revenue

Marlo CruzcIBI InformAtIon, Inc.

Jaime De CastrocIBI InformAtIon, Inc.

Karren Mae de ChavezsYcIp sAlAzAr hernAndez & gAtmAItAn

Emerico O. de GuzmanAngArA ABello concepcIon regAlA & cruz lAW offIces (AccrAlAW)

Anthony DeesYcIp sAlAzAr hernAndez & gAtmAItAn

Gerardo Del Rosariosec

Rafael del Rosarioromulo, mABAntA, BuenAventurA, sAYoc & de los Angeles, memBer of lex mundI

Kenny DioknoQuezon cItY depArtment of the BuIldIng offIcIAl

Demosthenes B. DonatodonAto & zArAte

Caesar R. DulayBureAu of InternAl revenue

Eric Dykimchingcruz mArcelo & tenefrAncIA

Ramon Miguel E. BacaniQuIsumBIng torres, memBer fIrm of BAker mckenzIe InternAtIonAl

Winston EsguerraJImenez gonzAles Bello vAldez cAluYA & fernAndez

Larry FernandezmerAlco

Manuel FernandoemAn electrIcAl servIces

Roy B. FerrerphIlIppIne heAlth InsurAnce corporAtIon (phIlheAlth)

Jacquelyn Ann Marie G. AnzuresAngArA ABello concepcIon regAlA & cruz lAW offIces (AccrAlAW)

Gilberto GallosAngArA ABello concepcIon regAlA & cruz lAW offIces (AccrAlAW)

Arnelito GarciaAB gArcIA constructIon Inc.

Geraldine S. Garciafollosco morAllos & herce

Sedfrey GarcialAnd regIstrAtIon AuthorItY

Kristjan Vicente T. GargantielgArgAntIel IlAgAn & AtAnAnte lAW offIce

Vicente Gerochi IVsYcIp sAlAzAr hernAndez & gAtmAItAn

Carlo Miguel Romeo S. GosYcIp sAlAzAr hernAndez & gAtmAItAn

Annabelle GollonhYpervolt

Karen Brigit GollonhYpervolt

Alfredo GomezAYg electrIcAl contrActor

Manuel Z. GonzalezmArtInez vergArA gonzAlez & serrAno

Sherry GonzalvoQuezon cItY government

Cleofe GorospeQuezon cItY government

Ernesto S. Gregorio Jr.BureAu of mAIntenAnce

Victoria S. GregorioBureAu of mAIntenAnce

Ruby Rosa GuevarraQuezon cItY government

Rachel Esther Gumtang-Remalantesec

Judy HaoAngArA ABello concepcIon regAlA & cruz lAW offIces (AccrAlAW)

Rowell D. IlagangArgAntIel IlAgAn & AtAnAnte lAW offIce

Oswald ImbatpoBlAdor BAutIstA & reYes lAW offIces

Reynald Paul ImjadaQuezon cItY government

Miguel Jaime EncarnacionIslA lIpAnA & co.

Benito Jose L. de los SantossAlumBIdes & de los sAntos

Maria Rosario L. BernardosAlvAdor llAnIllo And BernArdo, AttorneYs-At-lAW

Justin Vincent La Chicaromulo, mABAntA, BuenAventurA, sAYoc & de los Angeles, memBer of lex mundI

Danilo C. LachicasemIconductor And electronIcs IndustrIes In the phIlIppInes Inc. (seIpI)

Carina LafortezasYcIp sAlAzAr hernAndez & gAtmAItAn

Fredieric LandichonAvArro Amper & co.

Kristine Joi E. LandichoBureAu of customs

Hiyasmin LapitansYcIp sAlAzAr hernAndez & gAtmAItAn

Mario Ryan E. Lauzonrrv legAl consultAncY fIrm

Maria Ofelia S. Leañofollosco morAllos & herce

Everlene LeeAngArA ABello concepcIon regAlA & cruz lAW offIces (AccrAlAW)

Jeva LeeAB gArcIA constructIon Inc.

Robert Nomar LeyretanalAnd regIstrAtIon AuthorItY

Elizabeth Liceralde-GarciapoBlAdor BAutIstA & reYes lAW offIces

Joel Socrates S. LopenaQuezon cItY metropolItAn trIAl court

Francis LopezIntercommerce netWork servIces

Roane Alfredo LopezortegA, BAcorro, odulIo, cAlmA & cArBonell

Olrando Lustreo.c. lustre electrIcAl contrActor

Herbert M. BautistaQuezon cItY government

Gerardo MacatangayBureAu of customs

Manuel Manaligod Jr.cruz mArcelo & tenefrAncIA

Thelma F. ManilaAIrspeed InternAtIonAl corporAtIon

Bienvenido MarquezQuIsumBIng torres, memBer fIrm of BAker mckenzIe InternAtIonAl

Jose Midas P. Marquezsupreme court

Hector A. MartinezplAton, mArtInez flores sAn pedro & leAÑo

Enriquito J. Mendozaromulo, mABAntA, BuenAventurA, sAYoc & de los Angeles, memBer of lex mundI

Enrique Miguel Mercadocruz mArcelo & tenefrAncIA

Maria Teresa Mercado-FerrersYcIp sAlAzAr hernAndez & gAtmAItAn

Marianne MiguelsYcIp sAlAzAr hernAndez & gAtmAItAn

Jose Salvador Mirasolromulo, mABAntA, BuenAventurA, sAYoc & de los Angeles, memBer of lex mundI

Jojit MislangphIlIppIne heAlth InsurAnce corporAtIon (phIlheAlth)

Jesusito G. Morallosfollosco morAllos & herce

Ferdinand A. NaguenAgue mAlIc mAgnAWA & AssocIAtes – customs Brokers

Gregorio S. NavarronAvArro Amper & co.

Harold OcampoIslA lIpAnA & co.

Jude OcampoocAmpo & surAlvo lAW offIces

Karen OcampoocAmpo & surAlvo lAW offIces

Rodolfo OrdanesQuezon cItY government

Ronald OrtilelAnd regIstrAtIon AuthorItY

Ma. Christina OrtuasYcIp sAlAzAr hernAndez & gAtmAItAn

Mary Jean PachecodepArtment of trAde And IndustrY

Henry PacislAnd mAnAgement BureAu

Ma. Milagros PadernaluY sIngson ABellA & co.

Nicanor N. PadillasIguIon reYnA montecIllo & ongsIAko

Sheila Mae Panaressec

Henessy PangantrAnsunIon InformAtIon solutIons

Erika B. PaulinomArtInez vergArA gonzAlez & serrAno

Patricia PazsYcIp sAlAzAr hernAndez & gAtmAItAn

John Philipps ReposoJImenez gonzAles Bello vAldez cAluYA & fernAndez

Maybellyn Pinpin-MalayoIslA lIpAnA & co.

Alexander PobladorpoBlAdor BAutIstA & reYes lAW offIces

Des Politado-Aclanp&A grAnt thornton

Renato Santiago PunoQuAshA AnchetA penA & nolAsco

Roderico Punopuno And puno lAW offIces

Elbert QuillalalAnd regIstrAtIon AuthorItY

Reyan M. QuintoAIrspeed InternAtIonAl corporAtIon

Nestor RanesesunIversItY of the phIlIppInes

Mariz RegisAIrspeed InternAtIonAl corporAtIon

Maritoni B. ReyAIrspeed InternAtIonAl corporAtIon

Elaine Patricia S. Reyes-RodolfoAngArA ABello concepcIon regAlA & cruz lAW offIces (AccrAlAW)

Dante RicarteuY sIngson ABellA & co.

Leandro Ben Robedisokpmg r.g. mAnABAt & co.

Ramon M. RomangrAce & BAutIstA crAme constructIon group, Inc.

Eleanor Roquep&A grAnt thornton

Renz Jeffrey A. RuizsYcIp sAlAzAr hernAndez & gAtmAItAn

Margie S. GianandepArtment of envIronment And nAturAl resources

Rachelle Aileen S. SantosplAton, mArtInez flores sAn pedro & leAÑo


Kyra Vernice Salayogcruz mArcelo & tenefrAncIA

Patrick Henry D. SalazarQuIsumBIng torres, memBer fIrm of BAker mckenzIe InternAtIonAl

Aldwin SalumbidessAlumBIdes & de los sAntos

Nelson SalvaneraBureAu of customs

Regina SamsonQuezon cItY government

Gibson Santa MariaBureAu of InternAl revenue

Cesar SantosBAp credIt BureAu, Inc.

Ma. Letica SapinamerAlco

Neil SisonsIson corIllo pArone & co.

Glenn SottotrAnsunIon InformAtIon solutIons

Cristina SuralvoocAmpo & surAlvo lAW offIces

Emelyne TalabisdepArtment of envIronment And nAturAl resources

Michael TedechAmBer of customs Brokers, Inc.

Rommel E. Tiongsonret customs BrokerAge

Melody TolisoratrAnsunIon InformAtIon solutIons

Ruth Nichole R. UretavIllArAzA & AngAngco

Denise Anne V. Salesromulo, mABAntA, BuenAventurA, sAYoc & de los Angeles, memBer of lex mundI

Elsa Valenzuelaexport development councIl

Alain Charles VelosoQuIsumBIng torres, memBer fIrm of BAker mckenzIe InternAtIonAl

Carmen Cecilia VeneracionplAton, mArtInez flores sAn pedro & leAÑo

Monserrat Venus A. AxalanBureAu of InternAl revenue

Priscella VerzonillaQuezon cItY government

Donabel VillegasIslA lIpAnA & co.

Ireneo VizmontedepArtment of trAde And IndustrY

Elaine WongsYcIp sAlAzAr hernAndez & gAtmAItAn

Albert Vincent Yu ChanggAtmAYtAn YAp pAtAcsIl gutIerrez & protAcIo (c&g lAW)

Maria B. ZapatamBz group of compAnIes

Redentor C. ZapataQuAshA AnchetA penA & nolAsco

Gil Roberto ZerrudoQuIsumBIng torres, memBer fIrm of BAker mckenzIe InternAtIonAl

POLAND

Allen & overY, A. pędzIch sp. k.

BlAckstones

ece proJektmAnAgement polskA sp. z o.o.

ecovIs sYstem reWIdent sp. z o.o.

energY regulAtorY offIce

kAmIńskI & pArtners kAncelArIA prAWnIczA sp. k.

Wojciech AndrzejewskikAncelArIA prAWnA pIszcz, norek I WspÓlnIcY sp.k.

Marcin Bącalcdz legAl AdvIsors

Michał BarłowskiWArdYńskI & pArtners

Justyna BartnikmorAWskI & pArtners lAW fIrm

Paulina BlukaczmInIstrY of fInAnce

Mateusz Boruckicms cAmeron mckennA nABArro olsWAng pośnIAk I sAWIckI sp.k.

Joanna BugajskaJAmp

Łukasz ChruścielrAczkoWskI pAruch lAW fIrm Ius lABorIs polAnd gloBAl hr lAWYers

Olga Czyżyckacms cAmeron mckennA nABArro olsWAng pośnIAk I sAWIckI sp.k.

Dariusz DąbrowskiregIonAl commercIAl court

Michał DąbrowskimInIstrY of JustIce

Andrzej Dmowskirussell Bedford polAnd sp. z o.o. - memBer of russell Bedford InternAtIonAl

Bartosz DraniewiczkAncelArIA prAWA gospodArczego I ekologIcznego dr BArtosz drAnIeWIcz

Julia Dyrascms cAmeron mckennA nABArro olsWAng pośnIAk I sAWIckI sp.k.

Lidia Dziurzyńska-Leipertcms cAmeron mckennA nABArro olsWAng pośnIAk I sAWIckI sp.k.

Magdalena FalkowskakAncelArIA AdWokAckA mAgdAlenA fAlkoWskA

Patryk FilipiakfIlIpIAkBABIcz legAl, zImmermAn fIlIpIAk restrukturYzAcJA sA

Marek GajowczykenergomIx

Maciej GerominkrÓlIkoWskI | mArczuk | geromIn

Michał GlińskiWArdYńskI & pArtners

Magdalena GmurdlA pIper

Rafał GodlewskiWArdYńskI & pArtners

Daria Goliszewskacms cAmeron mckennA nABArro olsWAng pośnIAk I sAWIckI sp.k.

Małgorzata Górskacms cAmeron mckennA nABArro olsWAng pośnIAk I sAWIckI sp.k.

Aleksander Grabeckicms cAmeron mckennA nABArro olsWAng pośnIAk I sAWIckI sp.k.

Bartosz GroeletomAsIk, pAkosIeWIcz, groele AdWokAcI I rAdcoWIe prAWnI sp.p.

Andrzej GrześkiewiczgrIdnet

Monika HartungWArdYńskI & pArtners

Wojciech HartungkAncelArIA domAńskI zAkrzeWskI pAlInkA

Małgorzata HerdaWhIte & cAse m. studnIArek I WspÓlnIcY - kAncelArIA prAWnA sp.k.

Marcin HołówkakAncelArIA AdWokAtA mArcInA hołÓWkI

Jakub JędrzejakWkB WIercIńskI kWIecIńskI BAehr

Dominik KaczmarskimInIstrY of fInAnce

Mateusz KalińskitAtArA & pArtners restructurIng & InsolvencY lAW fIrm

Rafał KamińskiWhIte & cAse m. studnIArek I WspÓlnIcY - kAncelArIA prAWnA sp.k.

Tomasz KańskisołtYsIńskI kAWeckI & szlęzAk

Anna KasprzakWhIte & cAse m. studnIArek I WspÓlnIcY - kAncelArIA prAWnA sp.k.

Grzegorz KoguciuksołtYsIńskI kAWeckI & szlęzAk

Wojciech Konwisarzcms cAmeron mckennA nABArro olsWAng pośnIAk I sAWIckI sp.k.

Zbigniew KorbadeloItte legAl, pAsternAk, korBA, moskWA, JArmul I WspÓlnIcY kAncelArIA prAWnIczA sp.k.

Jacek KorzeniewskiBAker mckenzIe

Marek Korzeniewskimoore stephens centrAl AudIt sp. z o.o.

Michal KuratowskidlA pIper

Katarzyna KuźmakAncelArIA domAńskI zAkrzeWskI pAlInkA

Iga Kwasnymoore stephens centrAl AudIt sp. z o.o.

Ewa Łachowska-BrolWIerzBoWskI eversheds sutherlAnd sp.k., memBer of eversheds sutherlAnd (europe) lImIted

Wojciech LangowskimIller cAnfIeld

Katarzyna LawinskaBAker mckenzIe

Mirella LechnaWArdYńskI & pArtners

Monika Leszko

Konrad Piotr LewandowskimAurIce WArd & co. sp. z.o.o.

Krzysztof LibiszewskiWArdYńskI & pArtners

Agnieszka LisieckaWArdYńskI & pArtners

Paweł Ludwiniakeltech

Monika LutomirskaWArdYńskI & pArtners

Wojciech Łysekdentons

Karolina MadrzyckadlA pIper

Konrad MarciniukmIller cAnfIeld

Marta MarczakkAncelArIA AdWokAtA mArcInA hołÓWkI

Adam MarszałekdlA pIper

Agnieszka MarzecBIk

Mateusz Mazurcms cAmeron mckennA nABArro olsWAng pośnIAk I sAWIckI sp.k.

Tomasz Michalikmddp mIchAlIk dłuskA dzIedzIc I pArtnerzY

Tomasz MilewskimIller cAnfIeld

Marcin MojkAncelArIA AdWokAtA mArcInA hołÓWkI

Adam MorawskimorAWskI & pArtners lAW fIrm

Grzegorz NamiotkiewiczclIfford chAnce

Michal Niemirowicz-Szczyttlex IuvAt kAncelArIA rAdcY prAWnego mIchAl nIemIroWIcz-szczYtt

Michał OleśsołtYsIńskI kAWeckI & szlęzAk

Tomasz OstrowskiWhIte & cAse m. studnIArek I WspÓlnIcY - kAncelArIA prAWnA sp.k.

Sławomir ParuchrAczkoWskI pAruch lAW fIrm Ius lABorIs polAnd gloBAl hr lAWYers

Malgorzata Pietrzak-PaciorekBAker mckenzIe

Mariusz PurgałtomAsIk, pAkosIeWIcz, groele AdWokAcI I rAdcoWIe prAWnI sp.p.

Anna Ratajczyk-SałamachagIde loYrette nouel polAnd WArsAW

Radosław Rudnikcdz legAl AdvIsors

Szymon Sakowski

Piotr SicińskipIotr sIcIńskI notArY

Kamila Singercms cAmeron mckennA nABArro olsWAng pośnIAk I sAWIckI sp.k.

Karol SkibniewskisołtYsIńskI kAWeckI & szlęzAk

Marcin SkowronpuBlIc procurement offIce

Maciej Kazimierz ŚlifirczykunIversItY of WArsAW - school of lAW

Łukasz ŚliwińskiWArdYńskI & pArtners

Michał SłoniewiczBIk

Maciej StepienpWc polAnd

Ewelina StobieckatAYlor WessIng

Michal SuskaenergomIx

Filip ŚwitałamInIstrY of fInAnce

Sara SynowiecrAczkoWskI pAruch lAW fIrm Ius lABorIs polAnd gloBAl hr lAWYers

Łukasz SzegdaWArdYńskI & pArtners

Natalia Szurnickacms cAmeron mckennA nABArro olsWAng pośnIAk I sAWIckI sp.k.

Maciej SzwedowskisQuIre pAtton Boggs

Karol TataratAtArA & pArtners restructurIng & InsolvencY lAW fIrm

Mateusz TusznioWArdYńskI & pArtners

Jan WaclawekpWc polAnd

Dominika WagrodzkaBnt neupert zAmorskA & zAmorskA pArtnerzY sp.J.

Emilia WaszkiewiczBAker mckenzIe

Radoslaw WaszkiewiczsołtYsIńskI kAWeckI & szlęzAk

Wojciech WątorclIfford chAnce

Cezary WernicmInIstrY of fInAnce

Patrick WilhelmsenkAncelArIA AdWokAtA mArcInA hołÓWkI

Anna WojciechowskaWkB WIercIńskI kWIecIńskI BAehr


Magdalena Wyszyńskacms cAmeron mckennA nABArro olsWAng pośnIAk I sAWIckI sp.k.

Edyta ZalewskagIde loYrette nouel polAnd WArsAW

Maciej ZalewskiWhIte & cAse m. studnIArek I WspÓlnIcY - kAncelArIA prAWnA sp.k.

Tomasz ZalewskiBIrd & BIrd

Dariusz Zimnickicdz legAl AdvIsors

Agnieszka ZiółekdeloItte legAl, pAsternAk, korBA, moskWA, JArmul I WspÓlnIcY kAncelArIA prAWnIczA sp.k.

Katarzyna ZukowskaWArdYńskI & pArtners

Krzysztof Żytocdz legAl AdvIsors

PORTUGAL

Victor AbrantesInternAtIonAl sAles Agent

Maria Isabel AbreupolYtechnIc InstItute of BrAgAnÇA

Bruno Andrade AlvespWc portugAl

João Amaral E AlmeidasÉrvulo & AssocIAdos


Filipa Arantes PedrosomorAIs leItÃo, gAlvÃo teles, soAres dA sIlvA & AssocIAdos

Diana Avelar BandeirarAposo sá mIrAndA & AssocIAdos

João BaldaiarAposo sá mIrAndA & AssocIAdos

João BanzapWc portugAl

Tomás Barroso de SousamorAIs leItÃo, gAlvÃo teles, soAres dA sIlvA & AssocIAdos

Mark BekkerBekker logIstIcA

Andreia Bento SimõesmorAIs leItÃo, gAlvÃo teles, soAres dA sIlvA & AssocIAdos

Luís Filipe BernardodeloItte

João Bettencourt da CamaracredInformAÇões - eQuIfAx

Susana CaetanopWc portugAl

Francisco Campilhoedp dIstrIBuIÇÃo - energIA, sA

Rui Capoteplen - socIedAde de AdvogAdos, rl.

Fernando Cardoso da CunhagAlI mAcedo & AssocIAdos

Catarina Carvalho CunhavdA - vIeIrA de AlmeIdA & AssocIAdos

Jaime Carvalho EstevespWc portugAl

Tiago Castanheira MarquesABreu AdvogAdos

Sara Castelo BrancomIrAndA & AssocIAdos

Marta Castro HenriquesABreu AdvogAdos

Vitor Coroposedp dIstrIBuIÇÃo - energIA, sA

Maria Inês CostaAvm AdvogAdos

Pedro Costaerse

Andreia DamásiorAposo sá mIrAndA & AssocIAdos

Joana De Sapedro rAposo & AssocIAdos

Luis DiasBAnco de portugAl

Marta Veludo dos SantosgArrIgues portugAl slp - sucursAl

João Duarte de SousagArrIgues portugAl slp - sucursAl

Sara Ferraz MendonçamorAIs leItÃo, gAlvÃo teles, soAres dA sIlvA & AssocIAdos

Ana Luisa FerreiraABreu AdvogAdos

Carolina FerreirachIrgWIn lArretA peÑAfIel

Vasco FerreiramIrAndA & AssocIAdos

Carolina Ferreira da Silvatelles de ABreu AdvogAdos

Anita Ferreira dos SantosgAlI mAcedo & AssocIAdos

Rita Ferreira LopesmorAIs leItÃo, gAlvÃo teles, soAres dA sIlvA & AssocIAdos

Eduardo FonsecapWc portugAl

Antonio GarciaBAnco de portugAl

Joana GarridopWc portugAl

Alina GherbovetchipWc portugAl

Rui GlóriatochA, chAves & AssocIAdos, sroc - memBer of russell Bedford InternAtIonAl

Jorge Salvador GonçalvesgArrIgues portugAl slp - sucursAl

Rodrigo GonçalvespWc portugAl

Frederico Gonçalves PereiravdA - vIeIrA de AlmeIdA & AssocIAdos

Gonçalo Guerra Tavarescms ruI penA & ArnAut

Nuno Gundar da CruzmorAIs leItÃo, gAlvÃo teles, soAres dA sIlvA & AssocIAdos

Tiago Lemosplen - socIedAde de AdvogAdos, rl.

Paulo Linhares DiasBpld & A

Bruno LobatomouteIrA guerreIro, rosA AmArAl & AssocIAdos, rl

Jorge Pedro LopespolYtechnIc InstItute of BrAgAnÇA

Helga Lopes RibeiromouteIrA guerreIro, rosA AmArAl & AssocIAdos, rl

Rita Lufinha BorgesmIrAndA & AssocIAdos

Tiago Gali MacedogAlI mAcedo & AssocIAdos

Gonçalo Machado dos SantosgArrIgues portugAl slp - sucursAl

Paula Magalhães dos SantosrAposo sá mIrAndA & AssocIAdos

António Magalhães E Menezescms ruI penA & ArnAut

Ana Margarida MaiamIrAndA & AssocIAdos

Carlos Pedro Marquesedp dIstrIBuIÇÃo - energIA, sA

António Nabo MartinsAssocIAÇÃo dos trAnsItárIos de portugAl - ApAt

Catarina MedeirospWc portugAl

Patricia Melo GomesmorAIs leItÃo, gAlvÃo teles, soAres dA sIlvA & AssocIAdos

Joaquim Luís MendesgrAnt thornton consultores ldA.

António Mouteira GuerreiromouteIrA guerreIro, rosA AmArAl & AssocIAdos, rl

Miguel Navarro de CastromIrAndA & AssocIAdos

Rita Nogueira NetogArrIgues portugAl slp - sucursAl

Catarina NunespWc portugAl

Margarida Olazabal CabralmorAIs leItÃo, gAlvÃo teles, soAres dA sIlvA & AssocIAdos

Luís M. S. OliveiramIrAndA & AssocIAdos

Armando Palavrasedp dIstrIBuIÇÃo - energIA, sA

Eduardo PaulinomorAIs leItÃo, gAlvÃo teles, soAres dA sIlvA & AssocIAdos

Inês Pedroso CaetanorAposo sá mIrAndA & AssocIAdos

Nuno Penacms ruI penA & ArnAut

Diogo Pereiracms ruI penA & ArnAut

Eduardo PereirapWc portugAl

Fernando PereiraAutorIdAde trIButárIA e AduAneIrA

Pedro Matias Pereiratelles de ABreu AdvogAdos

Sofia Coelho PereiramIrAndA & AssocIAdos

Mónica PimentagArrIgues portugAl slp - sucursAl

Acácio Pita Negrãoplen - socIedAde de AdvogAdos, rl.

Teresa PitorravdA - vIeIrA de AlmeIdA & AssocIAdos

Leonardo PonteBpld & A

Inês RatodeloItte

Sofia Reis RodriguesInstItuto nAcIonAl de estAtístIcA

Maria João RicoucuAtrecAsAs, gonÇAlves pereIrA, rl (portugAl)

Filomena RosaInstItuto dos regIstos e do notArIAdo

Francisco Salgueiroedge InternAtIonAl lAWYers

Cláudia SantosInstItute of regIstrIes And notArY

Cláudia Santos MalaquiasmIrAndA & AssocIAdos

Susana Santos ValenterAposo sá mIrAndA & AssocIAdos

Ana Sofia SilvacuAtrecAsAs, gonÇAlves pereIrA, rl (portugAl)

João Bernardo SilvamorAIs leItÃo, gAlvÃo teles, soAres dA sIlvA & AssocIAdos

Gustavo SousagAlI mAcedo & AssocIAdos

Carmo Sousa MachadoABreu AdvogAdos

Adriano SquilacceuríA menÉndez - proenÇA de cArvAlho

Sandra Tavares MagalhãesmIrAndA & AssocIAdos

Mafalda Teixeiraedge InternAtIonAl lAWYers

Henrique ValentemIrAndA & AssocIAdos


António Vicente MarquesAvm AdvogAdos

Diogo Vitorino MartinsmouteIrA guerreIro, rosA AmArAl & AssocIAdos, rl

PUERTO RICO (U.S.)

AutorIdAd de energíA elÉctrIcA

Martha L. Acevedo-Peñuelao’neIll & Borges llc

Vicente AntonettigoldmAn AntonettI & cÓrdovA llc

Hermann Bauero’neIll & Borges llc

Pedro Ortiz BeyBufete ortIz uBIÑAs & AldAhondo

Jorge Capó Matoso’neIll & Borges llc

Solymar Castillo MoralesgoldmAn AntonettI & cÓrdovA llc

Odemaris ChaconestrellA llc

Rodney CurbelotrAnsunIon de puerto rIco

Joaquin Del RioregIstro de lA propIedAd de puerto rIco

Carla DiazpWc puerto rIco

Myrtelena Diaz-PedrosaAdsuAr muÑIz goYco sedA & pÉrez-ochoA, psc

Francisco DoxgoldmAn AntonettI & cÓrdovA llc

Alfonso FernándezIvY group

Ubaldo M. Fernández Barrerao’neIll & Borges llc

Robert Alex FlemingAlex flemIng lAW offIce

Denisse FlorespWc puerto rIco

Carla Garciao’neIll & Borges llc

Pedro JanercmA ArchItects & engIneers llp

Alex López PérezpontIfIcAl cAtholIc unIversItY of puerto rIco

Myrna LozadagoldmAn AntonettI & cÓrdovA llc

Oscar O. Meléndez-SaurimAlleY tAmArgo & melÉndez-sAurI llc

Antonio MolinapIetrAntonI mÉndez & AlvArez llc

Jose Armando Morales RodriguezJAm cArgo sAles Inc.

Diego R. Puello Álvarezmcconnell vAldÉs llc

Marta Ramirezo’neIll & Borges llc

Kenneth Rivera-Roblesfpv & gAlíndez cpAs, psc - memBer of russell Bedford InternAtIonAl

Manuel RodriguezpIetrAntonI mÉndez & AlvArez llc

Victor RodriguezmultItrAnsport & mArIne co.

Lissette Rodriguez TomasinipermIts mAnAgement offIce, depArtment of economIc development And commerce


Edgardo Rosafpv & gAlíndez cpAs, psc - memBer of russell Bedford InternAtIonAl

Jorge M. Ruiz Montillamcconnell vAldÉs llc

Jaime SantospIetrAntonI mÉndez & AlvArez llc

Omayra Sepulvedao’neIll & Borges llc

Raúl Vidal y SepúlvedaomnIA economIc solutIons llc

QATAR

QAtAr centrAl BAnk

Kinda AbbasikhAtIB & AlAmI

Mohamed AbdelhayAhmed tAWfIk & co. certIfIed puBlIc AccountAnt

Mamoun Abdulwahabthe Best trAdIng & contrActIng co. Wll

Charbel Abou CharafWhIte & cAse llp

Sam AbushaikhaAdvocAtes & legAl consultAnts

Salman Al AnsariAl-AnsArI & AssocIAtes

Ali Al KarbiAl shohoB cArgo And customs cleArAnce

Rashid Al SaadshArQ lAW fIrm

Saeed Abdulla Saeed Al SuwaidimInIstrY of JustIce

Zied Ahmad Mustapha Al ZobimInIstrY of JustIce

Grace AlamBAdrI And sAlIm el meouchI lAW fIrm, memBer of Interleges

Khawla Al-AtiyatWhIte & cAse llp

Rashed AlbuflasanoBle gloBAl logIstIcs

Farhat AlipWc QAtAr

Mohammad AlkhalifamInIstrY of JustIce

Hassan A. Al-KhaterlAW offIce of hAssAn A. Al‐khAter

Caroline AllithimInIstrY of JustIce

Noor Al-MaadeedQAtAr credIt BureAu

Maitha Al-NaemimInIstrY of JustIce

Nasser Al-NoaimisIngle WIndoW - QAtAr

Ahmed Al-ThaniQAtAr credIt BureAu

Maryam Al-ThaniQAtAr credIt BureAu

Khadeja Al-ZarraaAl-AnsArI & AssocIAtes

Jose Jason ArnedonoBle gloBAl logIstIcs

Amira AwadmInIstrY of JustIce

Imran Ayubkpmg QAtAr

Nikka BadanapWc QAtAr

Julian BaileyWhIte & cAse llp

Mohammed BasamaWhIte & cAse llp

Mahmoud BawabpWc QAtAr



Sami BoujelbenQAtAr fInAncIAl mArkets AuthorItY (QfmA)

Hatim DalalnoBle gloBAl logIstIcs

Ghada M. Darwish Karbondr. ghAdA m. dArWIsh kArBon lAW fIrm

Ahmed DurranisultAn Al-ABdullA & pArtners

Michael EarleysultAn Al-ABdullA & pArtners

Hatem ElsaftyAhmed tAWfIk & co. certIfIed puBlIc AccountAnt

Mohammed FouadsultAn Al-ABdullA & pArtners

Antonio GhalebAhmed tAWfIk & co. certIfIed puBlIc AccountAnt

Ali Ghosn

Alex HannakhAtIB & AlAmI


Walid HoneinBAdrI And sAlIm el meouchI lAW fIrm, memBer of Interleges

Mackram JaberAl JABer & mAkhlouf Wll

Tamsyn Joneskpmg QAtAr

Juno JosephdeloItte

Dani Kabbanieversheds

Upuli KasthuriarachchipWc QAtAr

Laurens KoningQAtAr stock exchAnge

Pradeep KumardIAmond shIppIng servIces

Anushala LogenthiransultAn Al-ABdullA & pArtners

Frank LucenteAl tAmImI & compAnY In AssocIAtIon WIth Adv. mohAmmed Al mArrI

Frank LucintiAl tAmImI & compAnY In AssocIAtIon WIth Adv. mohAmmed Al mArrI

Seem MalehAl tAmImI & compAnY In AssocIAtIon WIth Adv. mohAmmed Al mArrI

Elias MatnisImmons & sImmons mIddle eAst llp

Julie Menhemeversheds

Ana Cristina Munozeversheds

Ahmed Tawfik NassimAhmed tAWfIk & co. certIfIed puBlIc AccountAnt

Neil O’BrienpWc QAtAr

Ferdinand Ray Ona IInoBle gloBAl logIstIcs

Michael PalmersQuIre pAtton Boggs (meA) llp

Uma Patankarkpmg QAtAr

Sony PereiranAtIonAl shIppIng And mArIne servIces compAnY Wll

Anthony RajAl cAt contrActIng


Lyka RomAhmed tAWfIk & co. certIfIed puBlIc AccountAnt

Sadek SadekAhmed tAWfIk & co. certIfIed puBlIc AccountAnt

Rafi SajianAl-AnsArI & AssocIAtes

Nazar SalimpWc QAtAr

Mohamed SamymInIstrY of JustIce

Samapti SarkarAdvocAtes & legAl consultAnts

Murad SawalhaAl tAmImI & compAnY In AssocIAtIon WIth Adv. mohAmmed Al mArrI

Ali ShaikleyWhIte & cAse llp

Zain Al Abdin ShararQAtAr InternAtIonAl court And dIspute resolutIon centre

Ali SophietAlAl ABu-ghAzAleh legAl (tAg-legAl)

ROMANIA

customs generAl dIrectorAte of romAnIA

Ana Maria AbrudanmuşAt & AsocIAȚII

Daniel AlexiemArAvelA & AsocIAȚII

Cosmin AnghelclIfford chAnce BAdeA sprl

Daniel AnghelpWc

Mihai AnghelȚucA zBÂrceA & AsocIAȚII

Vlad Anghelnestor nestor dIculescu kIngston petersen

Simona AntonmuşAt & AsocIAȚII

Raluca Diana Antonescunestor nestor dIculescu kIngston petersen

Maria Babud&B dAvId şI BAIAs lAW fIrm

Ioan BaciuruBIn meYer doru & trAndAfIr lAWYers professIonAl corporAtIon, AffIlIAted WIth herzfeld & ruBIn

Cristina Badeanestor nestor dIculescu kIngston petersen

Andrei Badiu3B expert AudIt - memBer of russell Bedford InternAtIonAl

Anca BăițanmArAvelA & AsocIAȚII

Florina Balanescue-dIstrIButIe muntenIA sA

Irina Elena Bănicăpop & pArtners scA AttorneYs-At-lAW

Sebastian BocWolf theIss

Elena Cerasela BrănescunAtIonAl trAde regIstrY offIce

Cristina BunescuAnre

Valentina BurdescunAtIonAl trAde regIstrY offIce

George CătamuşAt & AsocIAȚII

Monica Cataldoe-dIstrIButIe muntenIA sA

Ioana Cerceld&B dAvId şI BAIAs lAW fIrm

Vlad Mihai CercelȚucA zBÂrceA & AsocIAȚII

Marius ChelarustoIcA & AsocIAȚII - socIetAte cIvIlă de AvocAȚI

Daniela ChifanInnovAtIon norWAY - romAnIA

Adina Chilim-Dumitriunestor nestor dIculescu kIngston petersen

Ramona ChițuȚucA zBÂrceA & AsocIAȚII

Ioana CiobotăvegA 93 srl

Cristina Ciomoscms cAmeron mckennA nABArro olsWAng llp scp

Razvan Constantinescudentons europe – zIzzI-cArAdJA sI AsocIAtII spArl

Sergiu CretuȚucA zBÂrceA & AsocIAȚII

Andrei Cristescucms cAmeron mckennA nABArro olsWAng llp scp

Tiberiu Csakidentons europe – zIzzI-cArAdJA sI AsocIAtII spArl

Adina Cuzmirtender servIce romAnIA

Radu Damaschinnestor nestor dIculescu kIngston petersen

Anca DanilescuzAmfIrescu rAcoȚI & pArtners AttorneYs-At-lAW

Dan Dascalud&B dAvId şI BAIAs lAW fIrm

Adrian DeaconutAxhouse srl

Gabriela Dinunestor nestor dIculescu kIngston petersen

Monia DobrescumuşAt & AsocIAȚII

Mihai DolhescuclIfford chAnce BAdeA sprl

Horia Draghicicms cAmeron mckennA nABArro olsWAng llp scp

Sorina DraghicidrAkopoulos lAW fIrm

Laura Adina Ducanestor nestor dIculescu kIngston petersen

Alina DumitrascucABInet consultAntA economIcA mercescu

Alexandru Dumitrescucms cAmeron mckennA nABArro olsWAng llp scp

Serban EpureBIroul de credIt

Iulia Ferăstrău-GrigoreJIngA & AsocIAȚII

Mariana FlorescunAtIonAl trAde regIstrY offIce

Roxana Fratilacms cAmeron mckennA nABArro olsWAng llp scp

Adriana Ioana Gaspernestor nestor dIculescu kIngston petersen

Isabela Gheorghedentons europe – zIzzI-cArAdJA sI AsocIAtII spArl

Dorin GiurgiclIfford chAnce BAdeA sprl

Adina Grosudentons europe – zIzzI-cArAdJA sI AsocIAtII spArl


Alexandra Ichim

Andra Camelia Ionescucms cAmeron mckennA nABArro olsWAng llp scp

Horia IspasȚucA zBÂrceA & AsocIAȚII

Iuliana LeonȚucA zBÂrceA & AsocIAȚII

Edita LovinretIred Judge of romAnIAn supreme court of JustIce

Smaranda Mandrescupop & pArtners scA AttorneYs-At-lAW

Rodica Maneacms cAmeron mckennA nABArro olsWAng llp scp


Gelu Titus MaravelamArAvelA & AsocIAȚII

Alexandra-Mikaela Măruțoiunestor nestor dIculescu kIngston petersen

Ioana MateiprImArIA BAcAu

Mariana MercescucABInet consultAntA economIcA mercescu

Mirela MeteamArAvelA & AsocIAȚII

Maria Cristina Meteletpop & pArtners scA AttorneYs-At-lAW

Raluca MihaivoIcu fIlIpescu AttorneYs At lAW

Cătălina MihăilescuȚucA zBÂrceA & AsocIAȚII

Gabriela MuresanclIfford chAnce BAdeA sprl

Mona MusatmuşAt & AsocIAȚII

Alexandra NaniazAmfIrescu rAcoȚI & pArtners AttorneYs-At-lAW

Flaviu NanuWolf theIss

Roxana NeacșumArAvelA & AsocIAȚII

Corina NeagaAcQ expert srl

Adriana NeagoenAtIonAl BAnk of romAnIA

Manuela Marina Nestornestor nestor dIculescu kIngston petersen

Ioana NiculaemuşAt & AsocIAȚII

Raluca NițămArAvelA & AsocIAȚII

Daphne-Sirin OmermuşAt & AsocIAȚII

Raluca Onufreiciucsăvescu & AsocIAȚII

Andrei OrmeneanmuşAt & AsocIAȚII

Alexandra PadurarudrAkopoulos lAW fIrm

Ariana Elena PanteaJIngA & AsocIAȚII

Bogdan Papandopoldentons europe – zIzzI-cArAdJA sI AsocIAtII spArl

Mircea ParvuscpA pArvu sI AsocIAtII

Ovidiu-Theodor PârvuscpA pArvu sI AsocIAtII

Ada PascumArAvelA & AsocIAȚII

Camelia PavalonestI munIcIpAlItY

Ramona PentilescupopovIcI nItu stoIcA & AsocIAtII

Laurentiu Petresăvescu & AsocIAȚII

Alina PinticăȚucA zBÂrceA & AsocIAȚII

Claudiu Anton Poppop & pArtners scA AttorneYs-At-lAW

Mihai PopamuşAt & AsocIAȚII

Alina Elena PopescumArAvelA & AsocIAȚII

Iulian PopescumuşAt & AsocIAȚII

Mariana PopescunAtIonAl BAnk of romAnIA

Cristi PorojanurAdu tărăcIlă pădurArI retevoescu sprl In AssocIAtIon WIth Allen & overY

Tiberiu PotyeszBItrAns ltd.

Olga Predapop & pArtners scA AttorneYs-At-lAW

Laura RadustoIcA & AsocIAȚII - socIetAte cIvIlă de AvocAȚI

Magdalena Raducanudentons europe – zIzzI-cArAdJA sI AsocIAtII spArl

Dana RădulescumArAvelA & AsocIAȚII

Argentina Rafaildentons europe – zIzzI-cArAdJA sI AsocIAtII spArl

Ioana Răpceanudentons europe – zIzzI-cArAdJA sI AsocIAtII spArl

Alexandra-Elena RimbumArAvelA & AsocIAȚII

Ioan RomanmArAvelA & AsocIAȚII

Angela RoscatAxhouse srl

Adrian RosetidrAkopoulos lAW fIrm

Cristina Săftoiu - FaighelnAtIonAl trAde regIstrY offIce

Cristina SandutAxhouse srl

Ionut SaspWc

Andrei Săvescusăvescu & AsocIAȚII

Andreea Serbannestor nestor dIculescu kIngston petersen

Adina Mihaela Simiondentons europe – zIzzI-cArAdJA sI AsocIAtII spArl

Ovidiu Slimacrovest cluster

Alina SolschimuşAt & AsocIAȚII

Ionut Stancunestor nestor dIculescu kIngston petersen

Marie-Jeanne StefanescurAten-cIton

Tania StefanitatAxhouse srl

Sorin Corneliu StratulastrAtulA & AsocIAtII

Felix TapaimArAvelA & AsocIAȚII

Amelia Teisd&B dAvId şI BAIAs lAW fIrm

Mirabela TiterleacABInet consultAntA economIcA mercescu

Anda Todordentons europe – zIzzI-cArAdJA sI AsocIAtII spArl

Ada ȚucăJIngA & AsocIAȚII

Anca Irena TudoriepopovIcI nItu stoIcA & AsocIAtII

Ianita TuirAdu tărăcIlă pădurArI retevoescu sprl In AssocIAtIon WIth Allen & overY

Cristina TutuianupWc

Andrei Vartiresdentons europe – zIzzI-cArAdJA sI AsocIAtII spArl

Cosmin Vasilescudentons europe – zIzzI-cArAdJA sI AsocIAtII spArl

Anca VatasoiumuşAt & AsocIAȚII

Cristina Gabriela Vedelpop & pArtners scA AttorneYs-At-lAW

Adina VizolipWc

RUSSIAN FEDERATION

ABz-dorstroY

ArkhIpovA & pArtners

contAIner termInAl sAInt-petersBurg

dom nA pYAtnItskoY

federAl servIce for stAte regIstrAtIon, cAdAster And cArtogrAphY In moscoW

federAl servIce for stAte regIstrAtIon, cAdAster And cArtogrAphY In st. petersBurg

forte tAx & lAW llc

lAW offIce of AverYAnov & olenev

lentorg

schneIder group

skIv llc

Anna Afanasyevakhrenov & pArtners

Elena Agaevaegorov pugInskY AfAnAsIev & pArtners

Alexey AgafonoffsevernAYA zvezdA

Elvira AhunovanevskAYA BAr AssocIAtIon

Vera Akimkina

Anton AleksandrovmonAstYrskY, zYuBA, stepAnov & pArtners

Artem AlexeevAttIcus lAW fIrm

Anatoly E. Andriashnorton rose fulBrIght (centrAl europe) llp

Aleksandr AndrosovmosenergosBYt

Julia AntipovacApItAl legAl servIces

Mikhail AntonovAspectum lAW fIrm

Ekaterina AntonyukcommIttee for trAnsport InfrAstructure development

Dmitriy ArtamonovJsc cItY-xxI centurY

Ilya ArtemevpleshAkov, ushkAlov & pArtners

Suren AvakovAvAkov tArAsov & pArtners

Maxim AvrashkovmAxImA legAl

Sergei BakeshinmAxImA legAl

Stefan BakhpuBlIshIng house customs termInAls

Tatiana BaklashovaYust lAW fIrm

Vladimir BarbolinclIfford chAnce

Marc BartholomyclIfford chAnce

Maryana Batalovadechert llp

Roman Belanovkhrenov & pArtners

Ivan Belkovds lAW

Evgenia Belokonnorton rose fulBrIght (centrAl europe) llp

Kirill BelyakovAspectum lAW fIrm

Victoria BelykhokB - unIted credIt BureAu

Artyom BerlinBorenIus AttorneYs russIA ltd.

Dmitry BessolitsynpWc legAl

Sergey BogatyrevBeIten BurkhArdt rechtsAnWÄlte (AttorneYs-At-lAW)

Ruslana BogdanovafAkt

Alyona BoikoAspectum lAW fIrm

Evgeniy Boltunovm.k. 3

Andrey BondarchukcommIttee on urBAn development And ArchItecture of st. petersBurg

Iryna BondarevastAte InstItutIon lenAvtodor

Vladimir BoychuklevIne BrIdge

Thomas BrandBrAnd & pArtner

Laura Brankdechert llp

Anna Burdinakhrenov & pArtners

Anna CherepovaIntrAns llc

Ekaterina ChernenkovacAstrÉn & snellmAn InternAtIonAl ltd.

Elena Chernevskaya

Artur ChernykhovAlrud lAW fIrm

Karina Chickanovadentons

Alexander ChizhoveY

Dmitry ChurincApItAl legAl servIces

Svetlana DagadinaclIff legAl servIces

Daniel DanilovvegAslex

Ruslan DavydovfederAl customs servIce

Yana DianovagrAtA InternAtIonAl

Mikhail DikopolskicApItAl legAl servIces

Alexandra DmitrievaArt de lex

Elena DmitrievaclIfford chAnce

Olga DuchenkokAchkIn & pArtners

Anastasia DukhinacApItAl legAl servIces

Pavel Dunaevdechert llp

Natalya DurnevastAk

Anton DzhuplinAlrud lAW fIrm

Alexey EliseenkokAchkIn & pArtners

Anton FedotovgelIos-energo

Victoria FeleshtinlevIne BrIdge

Alexey FilipskiyAspectum lAW fIrm

Evgenia FomichevamosInzhproekt oJsc

Anna GambeevacApItAl legAl servIces

Dovran Garagozovkortros group of compAnIes

Igor GorokhovcApItAl legAl servIces

Vladimir GrigoriyevcommIttee on urBAn development And ArchItecture of st. petersBurg

Aleksandr Grigoryevthe InstItute of nAturAl monopolIes reseArch

Ilya IsaevlIdIngs lAW fIrm

Roman IshmukhametovBAker mckenzIe

Andrey Ivanovkhrenov & pArtners

Marya Ivoylovakhrenov & pArtners

Anton Kabakovforte tAx & lAW llc

Artem KalilichevpWc legAl

Maria Kalininads lAW


Nadezhda KaravanovadepArtment of urBAn plAnnIng polIcY of moscoW

Alexey Karchiomovegorov pugInskY AfAnAsIev & pArtners

Ivan KargincommIttee for trAnsport InfrAstructure development

Pavel KarpunincApItAl legAl servIces

Ekaterina KarunetsBAker mckenzIe

Yuriy KhalimovskiydeloItte cIs

Diana KhamizovadeloItte cIs

Andrei KhramkinInstItute of puBlIc procurement

Alexander KhretininherBert smIth freehIlls cIs llp

Viktoria KimhYundAI motor mAnufActurIng rus, llc

Snezhana Kitaevalenenergo

Ilya KokorinBuzko & pArtners

Vitaly KolesnikovfederAl tAx servIce of the russIAn federAtIon

Jeanna KolesnikovapleshAkov, ushkAlov & pArtners

Vladimir Kondratievdentons

Aleksey KonevskypepelIAev group

Natalia V. KordyukovaclIff legAl servIces

Alexander KorkinBAker mckenzIe

Ivan KormashovIkel

Alexandr KorneevpuBlIc JoInt stock compAnY rossetI

Sergey KorolevmonAstYrskY, zYuBA, stepAnov & pArtners

Kirill S. KorostelevclIff legAl servIces

Evgenia Korotkovadechert llp

Anna Aleksandrovna KorshunovacJsc BAltIYskAYA zhemchuzhInA

Igor KostennikovYust lAW fIrm

Yuri Kovalevvoskhod

Vadim KovalyovcApItAl legAl servIces

Alyona Kozyrevanorton rose fulBrIght (centrAl europe) llp

Polina KrymskayafederAl servIce for stAte regIstrAtIon, cAdAster And cArtogrAphY In moscoW

Mariya KryukovamAxImA legAl

Kiril KudriavcevstAte enterprIse mosAvtodor

Elena KukushkinaBAker mckenzIe

Leonid KulakovcommIttee on urBAn development And ArchItecture of st. petersBurg

Maria KulikovaAsB AudIt compAnY

Maxim Kulkovkulkov, kolotIlov & pArtners (kk&p)

Dmitry KunitsamorgAn leWIs

Georgy KurganskiyherBert smIth freehIlls cIs llp

Kirill Lebedmoesk

Sergei LeecAstrÉn & snellmAn InternAtIonAl ltd.

Yulia LeonovaclIff legAl servIces

Svetlana LevchenkodeloItte cIs

Anastasiya LikhanovageometrY ltd.

Yulia LitovtsevapepelIAev group

Evgeny LobanovskyAlrud lAW fIrm

Kristina LokaichukdeloItte cIs

Stepan LubavskyfInec

Yulia LudinovacommIttee on urBAn development And ArchItecture of st. petersBurg

Sergey LyadovtrAns BusIness

Aleksandr LyuboserdovprofessIonAl legAl center

Ivan MaksimovAssocIAtIon of InstItutIonAl Investors

Ekaterina Malininakhrenov & pArtners

Anastasia MatveevadeloItte cIs

Oleg Matyashdentons

Maria MikhailovamorgAn leWIs

Stanislav MikhaylovsAmolet severo-zApAd

Andrey Minaevkhrenov & pArtners

Evgeniy MironovmosenergosBYt

Andrey MorozovAssocIAtIon of InstItutIonAl Investors

Sergey Morozovkhrenov & pArtners

Natalya Morozova

Alfia MukhamatyanovadeloItte cIs

Gleb MutovindeloItte cIs

Elena NazarovaschneIder group

Dmitry NekrestyanovkAchkIn & pArtners

Iryna NevzorovalAW solutIon ltd.

Alexey NikitinBorenIus AttorneYs russIA ltd.

Denis NovikovpIoneer

Gennady OdarichpWc legAl

Elena OgawalevIne BrIdge

Irina OnikienkocApItAl legAl servIces

Boris OstroukhovAlrud lAW fIrm

Vitalyi OvcharovetAlon lAW fIrm

Anastasia OvchinnikovaclIfford chAnce

Aleksey OverchukfederAl tAx servIce of the russIAn federAtIon

Larisa Peshekhonovaegorov pugInskY AfAnAsIev & pArtners

Maya PetrovaBorenIus AttorneYs russIA ltd.

Sergey PikinenergY development fund

Anastasia PodkovkopleshAkov, ushkAlov & pArtners

Leonid Poloskov

Marina PolyakovaeltrAns plus llc

Victor PomelovrussIn & vecchI

Ivan PopovpWc legAl

Ekaterina PortmandeloItte cIs

Ekaterina Rogacheva (Mayorova)Alrud lAW fIrm

Alexander RostovskycAstrÉn & snellmAn InternAtIonAl ltd.

Alexander RudyakovYust lAW fIrm

Anna RybalkodeloItte cIs

Sergei SamoilovsAInt petersBurg supplY compAnY

Kirill SaskovkAchkIn & pArtners

Ulf SchneiderschneIder group

Denis SedovstAte InstItutIon lenAvtodor

Polina SeminaBorenIus AttorneYs russIA ltd.

Igor SemyonovBusIness-Investprom

Arik ShabanovprIme legAl llc

Vladimir ShabanovYIt sAInt-petersBurg Jsc

Mikhail Shakhovlsr nedvIzhImost-c3

Anna Shalaginovalsr nedvIzhImost-c3

Alexei Shcherbakovtsds group of compAnIes

Alexander ShevchukAssocIAtIon of InstItutIonAl Investors

Tatiana Shlenchakovadechert llp

Anna SilinskayacApItAl legAl servIces

Mikhail Sinyavskiydentons

Ekaterina SitnikovaYust lAW fIrm

Vladimir SkrynnikJus prIvAtum lAW fIrm

Nikolay SolodovnikovpepelIAev group

Julia SolomkinalevIne BrIdge

Ksenia SoloschenkocAstrÉn & snellmAn InternAtIonAl ltd.

Denis Nikolaevich Sorokin

Sergey SosnovskypepelIAev group

Valeriya StalnovaproJurIst lAW compAnY

Lyudmila StepanovakAchkIn & pArtners

Ilya SukharnikoveY

Yevgeniya SveshnikovaclIff legAl servIces

Jane Taybakhtinads lAW

Tatiana TereshchenkoprIme AdvIce st. petersBurg lAW offIce

Grigory Tokarevdentons

Evgeniy Tregubenkot&t servIces llc

Sergey A. TreshchevsQuIre pAtton Boggs moscoW llc

Alexander Tsakoevnorton rose fulBrIght (centrAl europe) llp

Liubov TsvetkovamoscoW Investors AssocIAtIon

Alexandra UlezkokAchkIn & pArtners

Anna UsachevaeltrAns plus llc

Anna UshakovacApItAl legAl servIces

Vyacheslav UshkalovpleshAkov, ushkAlov & pArtners

Artem VasyutindeloItte cIs

Inna VavilovaprIme AdvIce st. petersBurg lAW offIce

Stanislav VeselovAlrud lAW fIrm

Dmitriy Vlasovkulkov, kolotIlov & pArtners (kk&p)

Polina VodogreevalIdIngs lAW fIrm

Denis E. Voevodindentons

Denis VokhmyaninmoscoW cItY - depArtment for competItIon polIcY (tender commIttee)

Aleksei VolkovnAtIonAl BureAu of credIt hIstorIes

Vilena VoronichrussIn & vecchI

Elena YakushevapleshAkov, ushkAlov & pArtners

Andrey YakushincentrAl BAnk of russIA

Vladimir YaroshenkoconstAntA llc

Vadim Yudenkov

Vladislav ZabrodincApItAl legAl servIces

Anna ZabrotskayaBorenIus AttorneYs russIA ltd.

Olga ZainchkovskayaproJurIst lAW compAnY

Roman Zaitsevdentons

Marina Zaykovaclosed stock compAnY sts energY

Andrey ZeleninlIdIngs lAW fIrm

Vasily ZhukovmoscoW cItY - depArtment for competItIon polIcY (tender commIttee)

Anatoliy ZolotarevskiyeltrAns plus llc

RWANDA

ethos AttorneYs & consultAnts

gAIA surveY rWAndA

mulIndI fActorY compAnY

rAm consult

Nzeyimana AaroncmA-cgm rWAndA

Angel Phionah Ampuriretrust lAW chAmBers

Richard Balenzitrust lAW chAmBers

Alberto BasomingeracABInet zÉnIth lAW fIrm

Eric BimenyimanaB&A AdvocAtes

Simon Pierre BimenyimanapWc

Jean Pierre DukuzumuremyirWAndA mountAIn teA sArl

Paul Frobisher MugambwapWc

Moses Gatama KiizaeQuItY JurIs chAmBers


Felix GatanazirWAndA energY utIlItY corporAtIon lImIted

Charles HarerimanatrAnsport And development AgencY

Jean Havugimanaecodesep ltd.

Auwany IligirarWAndA energY utIlItY corporAtIon lImIted

Jean Claude KaberalAWYer

Désiré KamanziensAfrIcA rWAndA

William KaraigaensAfrIcA rWAndA

Tushabe KarimrWAndA development BoArd

Eudes KayumbalAndmArk studIo

Kanamugire Makuza Aloys

Yves ManzigeogrAphIc lAndscApe ImAge ltd.

Isaïe MhayimanazenIth lAW fIrm

Fred MugishacItY of kIgAlI - one stop center for constructIon

Richard Mugishatrust lAW chAmBers

Elonie MukandolinAtIonAl BAnk of rWAndA

Imena MunyampendatrAnsport And development AgencY

Jeremie MushakatrAnsport And development AgencY

Alloys MutabingwaAIms cApItAl AttorneYs

Pascal MutesarWAndA energY utIlItY corporAtIon lImIted

Clementine MutuyimanaB&A AdvocAtes

Pothin MuvararWAndA lAnd mAnAgement And use AuthorItY, offIce of the regIstrAr of lAnd tItles

Frank MuvunyirWAndA energY utIlItY corporAtIon lImIted

Yannick NgabonzizarWAndA energY utIlItY corporAtIon lImIted

Thierry Ngoga GakubalegAl lIne pArtners

Grace NishimwerWAndA lAnd mAnAgement And use AuthorItY, offIce of the regIstrAr of lAnd tItles

Tite NiyibiziInstItute of legAl prActIce And development

Willy Niyonteze

Jean Pierre NkurunzizaB&A AdvocAtes

Martin Nkurunzizagpo pArtners rWAndA

Prosper NsengiyumvarWAndA mountAIn teA sArl

Jean Marie NtakirutinkaensAfrIcA rWAndA

Pius Ntazindatrust lAW chAmBers

Dieudonne NzafashwanayoensAfrIcA rWAndA

Jonathan RuhayalegAl AdvIsor And notArY

Damas RurangwarWAndA energY utIlItY corporAtIon lImIted

Richard Rwihandagazar & pArtners lAW fIrm

Fred Rwihundarfm engIneerIng ltd.

Yves Sanganok-solutIons And pArtners

Gladys ShemarWAndA mountAIn teA sArl

Landry SubiraensAfrIcA rWAndA

Iraguha ThierryhAcc ltd.

Valence TuyizererWAndA energY utIlItY corporAtIon lImIted

Asante TwagiraensAfrIcA rWAndA

Delphine UwanyiligiraB&A AdvocAtes

M. Aimee UwanyiligirarWAndA energY utIlItY corporAtIon lImIted

Maureen WamahiutrAnsunIon

SAMOA

Ah lIkI constructIon compAnY ltd.

lesA mA penn

summIt lAWYers

trAnsAm ltd.

Murray DrakedrAke & co.

Fiona EyclArke eY korIA lAWYers

Anthony Frazier

Taulapapa Brenda Heather-LatulAtu lAWYers

Matafeo George LatulAtu lAWYers

Tima LeavaileAvAI lAW

Tuala Pat LeotapuBlIc AccountAnt

Soteria NoaesemInIstrY of fInAnce

Faletasi Sao

Faiiletasi Elaine SeuaomInIstrY of commerce, IndustrY And lABour

Keilani SoloisoloI surveY servIces

Wilber StewartsteWArt ArchItecture

Cedrela TamatimInIstrY of commerce, IndustrY And lABour

Leiataua Tom TinaiInstItutIon of professIonAl engIneers sAmoA (Ipes)

Tessa TonesAmoA shIppIng corporAtIon

Helen UiesemInIstrY of commerce, IndustrY And lABour

Christopher P. Vae’audhl sAmoA

Povita VaogamInIstrY of commerce, IndustrY And lABour

Shane WulfWulf lAW fIrm

SAN MARINO

centrAl BAnk of the repuBlIc of sAn mArIno

Simone ArcangeliAvvocAto e notAIo

Renzo BalsimelliuffIcIo urBAnIstIcA

Gian Luca BelluzzistudIo commercIAle BelluzzI

Gianna BurgagnistudIo legAle e notArIle

Cecilia CardognastudIo legAle e notArIle

Andrea CecchetticecchettI, AlBAnI & AssocIAtI

Vincent CecchetticecchettI, AlBAnI & AssocIAtI

Debora Cenni

Alberto ChezzistudIo chezzI

Marco CiacciBAncA AgrIcolA commercIAle s.p.A.

Fabio Di PasqualestudIo legAle dI pAsQuAle Avv. fABIo

Laura FerrettisegreterIA dI stAto IndustrIA ArtIgIAnAto e commercIo trAsportI e rIcercA - dIpArtImento economIA

Marcello ForcellinistudIo chezzI

Davide GasperoniuffIcIo centrAle dI collegAmento (centrAl lIAson offIce)

Marina GiovagnolistudIo gIovAgnolI

Anna Maria LonferninistudIo legAle e notArIle lonfernInI

Francesco Mazza

Leonardo MazzalAser srl ImpIAntI elettrIcI

Lucia MazzauffIcIo progettAzIone

Eleonora MichelottistudIo chezzI

Daniela Mina

Emanuela MontanariBAncA AgrIcolA commercIAle s.p.A.

Lorenzo MorettistudIo legAle e notArIle

Alfredo NicolinilAWYer

Eric PaoloniAzIendA AutonomA dI stAto per I servIzI puBBlIcI

Sara PelliccionistudIo legAle e notArIle Avv. mAtteo mulAronI - In AssocIAzIone con BussolettI nuzzo & AssocIAtI

Daniela ReffiuffIcIo progettAzIone

Marco Giancarlo RossinistudIo legAle e notArIle

Daniela Tombenis.m. studIo sped

Laura Venturinis.m. studIo sped

Pier Paolo VillaniAssocIAzIone nAzIonAle IndustrA sAn mArIno (AnIs)

SÃO TOMÉ AND PRÍNCIPE

Ager - AutorIdAde gerAl de regulAÇÃo

cÂmArA dos despAchAntes ofIcIAIs - sÃo tomÉ e príncIpe

ImoBrIsA, ldA

socoBrIse, ldA

António de Barros A. AguiarsocogestA

Carolina AlmeidamIrAndA & AssocIAdos

Adelino Amado PereiraoAdl & AssocIAdos, socIedAde de AdvogAdos, rl

Jeanine Batalha FerreirapWc

Jaime Carvalho EstevespWc

Tânia CascaismIrAndA & AssocIAdos

Cruyff ConceiçãocentrAl BAnk of sÃo tomÉ e príncIpe

Gilmar CostaguIchÉ únIco pArA empresAs

Olinto CostadIrectorAte of tAxes

Inês Barbosa CunhapWc

Ayagi DiascentrAl BAnk of sÃo tomÉ e príncIpe

Maria FigueiredomIrAndA & AssocIAdos

Salvador FonsecadIrectorAte of tAxes

Abdulay Godinho

Geneleyse Lagosstp counsel, memBer of the mIrAndA AllIAnce

Hugo Cautela LaranjeiranAI – sÃo tomÉ e príncIpe

Herlander Rossi MedeirosdIrecÇÃo gerAl dos regIstros e do notArIAdo

Luicelio Monteiro

Raul Mota CerveiravdA - vIeIrA de AlmeIdA & AssocIAdos

Virna Nevesstp counsel, memBer of the mIrAndA AllIAnce

Ana Posserposser dA costA AdvogAdos AssocIAdos

Ilma SalvaterraguIchÉ únIco pArA empresAs

Manikson Trigueirosposser dA costA AdvogAdos AssocIAdos

Nimérsio TrindadecentrAl BAnk of sÃo tomÉ e príncIpe

SAUDI ARABIA

center of spendIng effIcIencY

deloItte And touche & co. - chArtered AccountAnts

Jones dAY

the lAW fIrm of hAtem ABBAs ghAzzAWI & co.

Mohammed Abdullah Al-Ammarthe lAW offIce of mohAmmed AlAmmAr

Chadi Abou-ChakrapWc sAudI ArABIA

Ahmad Saleem Abu AmraAl mnABr consultIng AssocIAtes

Nazeer Ahamedzee tee express co.

Fayyaz AhmadJones lAng lAsAlle

Abdu Naief Al AdeebferAs Al shAWAf lAW fIrm In AssocIAtIon WIth cms

Aseel Al BarqawilAthAm & WAtkIns llp

Waleed Al BassamABdulelAh & IBrAhIm ABdulAzIz AlmousA son’s compAnY

Fayez Al DebspWc sAudI ArABIA

Hassoun Al Hassounthe lAW fIrm of medhAt gArouB

Khalid al KhafrahAl khAfrAh & Al JAsser lAW fIrm

Tamim Al Manghoor

Faisal Al Otaibithe lAW fIrm of medhAt gArouB

Omar Al RasheedomAr Al rAsheed & pArtners lAW fIrm

Mohammad Al Shaikhdp World

Tareq Al Sunaidkpmg

Abdulaziz Al SuwailemWAel A. AlIssA

Abdullah Al TamimiAl tAmImI & compAnY AdvocAtes & legAl consultAnts

Khalid Al-AbdulkareemclIfford chAnce


Fouad Mohammed Al-AbdulqadersAudI electrIcItY compAnY

Mohammed Abdulaziz Al-AqeelmohAmmed A. Al-AQeel lAW fIrm

Nourah Al-AqeelmohAmmed A. Al-AQeel lAW fIrm

Nizar Al-AwwadsAudI credIt BureAu - sImAh

Shumoukh AlbadivInson & elkIns

Abdulmuhsen AlbadraniABdulmuhsen A. AlBAdrAnI lAWYers & consultAnts

Aseel M. Al-BarqawilAW offIce of sAlmAn Al-sudAIrI

Faisal Albedah

Saad AlDileymABuhImed AlsheIkh AlhAgBAnI lAW fIrm (As&h) In co-operAtIon WIth clIfford chAnce llp

Nouf Al-EissalAW offIce of sAlmAn Al-sudAIrI

Motaz AlFozanABdulelAh & IBrAhIm ABdulAzIz AlmousA son’s compAnY

Razan Al-GhamditAlAl ABu-ghAzAleh legAl (tAg-legAl)

Khaled AlghaythsAudI ports AuthorItY (mAWAnI)

Musaad AlghazikhoshAIm & AssocIAtes

Saba Al-GosaibilAW offIce of sAlmAn Al-sudAIrI

Talal E. Al-HafizsulImAn Al rAWAhI lAW fIrm

Reema AlhamoudABuhImed AlsheIkh AlhAgBAnI lAW fIrm (As&h) In co-operAtIon WIth clIfford chAnce llp

Hesham Al-HomoudAl tAmImI & compAnY AdvocAtes & legAl consultAnts

Omar AlHoshanAlhoshAn cpAs & consultAnts - memBer of russell Bedford InternAtIonAl

Abdullah AlHumaidanclIfford chAnce

Abdulaziz Al-JadaanclIfford chAnce

Suliman AljuwaiedsulImAn AlJuWAIed lAW fIrm

Abdulrahman Bin Saud Al-Kabier Al SaudprImA lAW And consultAnts

Mohammed Abdulrahman AlkhliwihfW

Mohammed AlMalkiclIfford chAnce

Tarek AlmarzoukyhAJI ABdullAh AlIrezA & compAnY ltd.

Rami AlmohaimeedsulAImAn AlmohAImeed lAW fIrm

Yasser A. Al-Mohaimeed

Saad Almutairieversheds sutherlAnd

Mohamed Ameen AlnajarAl mnABr consultIng AssocIAtes

Mohammed Al-ObaidipWc sAudI ArABIA

Ibrahim AloqailiInternAtIonAl multI-supplIer co.

Salman AloraifikhoshAIm & AssocIAtes

Ayedh Al-OtaibisAudI ArABIAn generAl Investment AuthorItY

Sultan AlQudirysAudI credIt BureAu - sImAh

Ali AlrashoudmInIstrY of JustIce

Ali A. AlrashoudrIYAdh commercIAl court

Monerah AlrusiniAl tAmImI & compAnY AdvocAtes & legAl consultAnts

Ahmad AlsadhanclIfford chAnce

Maher AlSaeede-regIster of commercIAl mortgAge At the mInIstrY of commerce And Investment

Abdullah Al-SaeedlAW offIce of sAlmAn Al-sudAIrI

Sultan AlsaoasAWAed for engIneerIng consultAncY

Khaled A. Al-SarrasAudI AknAn consultAnts

Anwaar AlshammarisheArmAn & sterlIng llp

Wisam AlSindiWIsAm AlsIndI lAW fIrm

Abdullah AlsoyansAudI ArABIAn monetArY AgencY

Badr Fahad AlSudairiBfs ArchItects

Salman Al-SudairilAW offIce of sAlmAn Al-sudAIrI

Khalid Althafercustoms Brokers At JeddAh chAmBer of commerce

Murad Al-ToukhivInson & elkIns

Mashael Al-TuwaijrisAudI ArABIAn generAl Investment AuthorItY

Ayham Mohamed AwwadAl mnABr consultIng AssocIAtes

Lamisse BajunaidWIsAm AlsIndI lAW fIrm

John Balouziyehdentons

Nouf BannanWIsAm AlsIndI lAW fIrm

Nada BashammakhWIsAm AlsIndI lAW fIrm



Abdulrahman Bin Saud Al KabierprImA lAW And consultAnts

Luka Kristovic BlazevicWhIte & cAse llp

Jonathan Burnsdentons

Tamer El AzzazypWc sAudI ArABIA

Kamal El-Batnigikpmg

Ahmad ElhairydAlhAt Al shAmAl group reAl estAtes

Hanan Esmat EesaWAel A. AlIssA

Ali Fajrankpmg

Ahmad Garoubthe lAW fIrm of medhAt gArouB

Medhat Garoubthe lAW fIrm of medhAt gArouB

Yusuf GiansiracusaeBrAhIm AlhABArdI lAW offIce – Jones dAY

Waqas GondalpWc sAudI ArABIA

Fehem HashmiclIfford chAnce

Abubaker JeeballahAl tAmImI & compAnY AdvocAtes & legAl consultAnts

Afnan Khaliddetecon Al sAudIA

Khalid KhawajikhoshAIm & AssocIAtes

Glenn LovellAl tAmImI & compAnY AdvocAtes & legAl consultAnts

Zaid Mahaynisedco holdIng

Ibrahim MahmoudsAWAed for engIneerIng consultAncY

Tahir MalikdB schenker sAudI ArABIA

Rukn Eldeen MohammedomrAnIA & AssocIAtes

Humaid MudhaffrsAudI credIt BureAu - sImAh

Yasser MustafahAmmAd & Al-mehdAr lAW fIrm

Hamdi Nadhrahred seA gAteWAY termInAl

Doug PeelWhIte & cAse llp


Reed RunnelsomAr Al rAsheed & pArtners lAW fIrm

Mohammad Arif Saeedeversheds sutherlAnd

Mohamed Salamadentons

Muhammad Anum Saleemeversheds sutherlAnd

Jawad Shabirkpmg

Kamran Sialkpmg

Afaq SindhuferAs Al shAWAf lAW fIrm In AssocIAtIon WIth cms

Arvind Sinharcs pvt. ltd. BusIness AdvIsors group

Mohammed TashkandisAudI ArABIAn monetArY AgencY

Karim WalikhoshAIm & AssocIAtes

Mohammed YaghmourpWc sAudI ArABIA

Jad YounesAl JArBou lAW fIrm

Abdul Aziz ZaibagAlzAIBAg consultAnts

Abdulaziz ZamandarIBrAhIm zAmAndA consultIng & engIneerIng

SENEGAL

BceAo

credItInfo volo

Khaled Abou El HoudacABInet d’AvocAts houdA

Aissatou AissatoutAx & legAl servIce AfrIQue sA

Baba Aly BarroprIceWAterhousecoopers tAx & legAl sA

Rahimine Azimari TouregenI & keBe

Mamadou Lamine BaApIx Agence chArgÉe de lA promotIon de l’InvestIssement et des grAnds trAvAux

Mamadou BertheAtelIer d’ArchItecture

Alassane Boyecentre de gestIon AgrÉe de dAkAr

Ibrahima DiagnegAInde 2000

Mamadou Ciré DialloAf legAl

Abdoul Aziz Diengcentre de gestIon AgrÉe de dAkAr

Malick DiengcAfIJex

Mohamed DienggenI & keBe

Aziz DieyecABInet AzIz dIeYe

Mohamed DieyetAx & legAl servIce AfrIQue sA

El Hadji Bassirou DiongAgence nAtIonAle de lA stAtIstIQue et de lA dÉmogrAphIe (Ansd)

Amadou DiopgAInde 2000

Angelique Pouye DiopApIx Agence chArgÉe de lA promotIon de l’InvestIssement et des grAnds trAvAux

Dieynaba DiopcAfIJex

Fodé DiopArt IngÉnIerIe suArl

Ousmane DioufdIrectIon gÉnÉrAle des Impôts et domAInes

Abdoulaye DramecABInet ABdoulAYe drAme

Bathilde Diouf FalltAx & legAl servIce AfrIQue sA

Mor FallgÉnÉrAl des Impots et domAInes

Moustapha FayesocIÉtÉ cIvIle professIonnelle d’AvocAts frAnÇoIs sArr & AssocIÉs

El Hadji Mame Gningemg AvocAts

Abdou Kader KonatéArchItecte dplg

Malick KandjiApIx Agence chArgÉe de lA promotIon de l’InvestIssement et des grAnds trAvAux

Mahi KaneprIceWAterhousecoopers tAx & legAl sA

Mouhamed KebegenI & keBe

Moussa KonatesocIÉtÉ cIvIle professIonnelle d’AvocAts frAnÇoIs sArr & AssocIÉs

Doudou Charles LofInkone trAnsIt sA

Moustapha Loprocurement consultIng group (pcg)

Cheikh Loum PouyefInkone trAnsIt sA

Binetou MbackesocIÉtÉ cIvIle professIonnelle d’AvocAts frAnÇoIs sArr & AssocIÉs

Mamadou Mbayescp mAme AdAmA gueYe & AssocIÉs

Saliou Mbayehecto energY

Birame Mbaye SeckdIrectIon du developpement urBAIn

Macodou NdourAf legAl

Macodou NdourcABInet mAcodou ndour

Moustapha NdoyecABInet mAÎtre moustAphA ndoYe


Insa SadioAgence nAtIonAle de lA stAtIstIQue et de lA dÉmogrAphIe (Ansd)

Abibatou Sambetude sAmB-dIouck

François SarrsocIÉtÉ cIvIle professIonnelle d’AvocAts frAnÇoIs sArr & AssocIÉs

Ousmane Sarrcoselec

Djiby SeneAgence nAtIonAle de lA stAtIstIQue et de lA dÉmogrAphIe (Ansd)

Elhadji Madiop Senecoselec

Ndatté Sysenelec

Ahmed TidianeAf legAl

Ndèye Khoudia Tounkaraetude me mAYAcIne tounkArA et AssocIÉs

Fatoumata WattgenI & keBe

SERBIA

AJIlon solutIons

development consultIng group

mInIstrY of mInIng And energY

Miloš AnđelkovićWolf theIss

Senka AnđelkovićnAtIonAl AllIAnce for locAl economIc development

Aleksandar AndrejicprIcA & pArtners lAW offIce

Aleksandar ArsicprIceWAterhousecoopers consultIng d.o.o.

Andrea ArsicmArIć, mAlIšIć & dostAnIć o.A.d.

Jovanka AtanackovicmInIstrY of constructIon, trAffIc And InfrAstructure

Vlado BabicAIr speed

Ljiljana BanovićBAnkruptcY supervIsIon AgencY

Branimir BlagojevicnAtIonAl BAnk of serBIA

Jelena BojovicnAtIonAl AllIAnce for locAl economIc development

Gligorije BrajkovićunIcredIt BAnk serBIA Jsc

Bojana BregovicWolf theIss

Milan BrkovicAssocIAtIon of serBIAn BAnks

Ana Čalić TurudijaprIcA & pArtners lAW offIce

Jovana CapakovicvukovIć & pArtners lAW offIce

Jovan ĆirkovićhArrIsons

Goran ĆorčeunIcredIt BAnk serBIA Jsc

Dragana CukicAssocIAtIon of consultIng engIneers of serBIA (Aces)

Vladimir Dabićthe InternAtIonAl center for fInAncIAl mArket development

Marina DacijarBelgrAde commercIAl court

Kristian DaleamArIć, mAlIšIć & dostAnIć o.A.d.

Gili DekeldIrect cApItAl s, novI dom red, neW venture red

Ana DilasmInIstrY of JustIce

Lidija DjericpopovIc popovIc & pArtners

Marija DjokovicAzvIrt

Uroš DjordjevićžIvkovIć & sAmArdžIć lAW offIce

Natasa Djuknicnelt co.

Jelena Kuveljic Dmitric

Slobodan DoklesticdoklestIc repIc & gAJIn

Djurdja DomanovicdoklestIc repIc & gAJIn

Veljko DostanicmArIć, mAlIšIć & dostAnIć o.A.d.

Dragan DracaprIceWAterhousecoopers consultIng d.o.o.

Ilija DrazicdrAžIć, BeAtovIć & pArtners lAW offIce

Milan DželetovićJuBmes BAnk

Dragan GajindoklestIc repIc & gAJIn

Uroš GanovićJoksovIć, stoJAnovIć & pArtners

Srđan GligovukovIć & pArtners lAW offIce

Danica GligorijevicprIcA & pArtners lAW offIce

Ksenija Golubović FilipovićžIvkovIć & sAmArdžIć lAW offIce

Predrag GrozatomIc sIndJelIc grozA lAW offIce

Marija IlićlAW offIce IlIć

Miloš IlićžIvkovIć & sAmArdžIć lAW offIce

Marija Ipajic serBIAn BusIness regIsters AgencY (sBrA)

Sladjana IvankovictrAnsportsped d.o.o.

Marko JanicijevictomIc sIndJelIc grozA lAW offIce

Ivanka Jotovic kopIlovIc & kopIlovIc

Aleksandar JovićevićhArrIsons

Dušan Karalićdmk tAx & fInAnce

Marija Karalićdmk tAx & fInAnce

Dušan KolundžićJuBmes BAnk

Slobodanka KolundzijadeloItte d.o.o.

Ivana KopilovickopIlovIc & kopIlovIc

Filip KovacevicdeloItte d.o.o.

Vidak KovacevicWolf theIss

Jovan KrivokapicnAtIonAl AllIAnce for locAl economIc development

Ivan KrsikapanInkovIć lAW offIce

Ana KrsticprIcA & pArtners lAW offIce

Pavle KutlesicdeloItte d.o.o.

Kosta D. LaziclAW offIce kostA d. lAzIc

Milan Lazićkn kArAnovIć & nIkolIć

Aleksandra LitricinlAW offIce vArInAc & lItrIcIn

Vladimir M. ĐjeliccABInet BožovIć, ĐelIć & IvkovIć

Ružica MačukatserBIAn BusIness regIsters AgencY (sBrA)

Miladin MaglovserBIAn BusIness regIsters AgencY (sBrA)

Aleksandar MančevprIcA & pArtners lAW offIce

Ivana MatićBAnkruptcY AdmInIstAtor IvAnA mAtIć

Predrag Matićeps dIstrIButIon

Ines Matijević-PapulinhArrIsons

Jovan MićovićWolf theIss

Djordje MijatovlAW offIce IlIć

Predrag MilenkovićdrAžIć, BeAtovIć & pArtners lAW offIce

Darko MilivojevicserBIAn BusIness regIsters AgencY (sBrA)

Blagoje MiloševićprIcA & pArtners lAW offIce

Branko MilovanovicBIlfInger teBodIn d.o.o.

Dejan MilovanovićBAnkruptcY supervIsIon AgencY

Milena Mitićkn kArAnovIć & nIkolIć

Aleksandar MladenovićmlAdenovIc & stAnkovIc In cooperAtIon WIth rokAs InternAtIonAl lAW fIrm

Dejan MrakovicdeloItte d.o.o.

Veljko NešićprIcA & pArtners lAW offIce

Marija NikolićkopIlovIc & kopIlovIc

Dragan NinkovicnInkovIć lAW offIce

Djurdje NinkovićnInkovIć lAW offIce

Bojana NoskovWolf theIss

Zvonko ObradovićserBIAn BusIness regIsters AgencY (sBrA)

Darija OgnjenovićprIcA & pArtners lAW offIce

Igor OljačićAdvokAtskA kAncelArIJA olJAčIć & todorovIć

Stefan PavlovicmlAdenovIc & stAnkovIc In cooperAtIon WIth rokAs InternAtIonAl lAW fIrm

Dusan Pejkic kopIlovIc & kopIlovIc

Jasmina PetrovićcItY of BelgrAde, urBAnIsm depArtment

Mikhail Pokataev

Natalija PopovicpopovIc popovIc & pArtners

Anna PopovićžIvkovIć & sAmArdžIć lAW offIce

Mihajlo PricaprIcA & pArtners lAW offIce

Yasmina RadovanovicnAtIonAl AllIAnce for locAl economIc development

Aleksandra Rajic kopIlovIc & kopIlovIc

Branka RajicicprIceWAterhousecoopers consultIng d.o.o.

Branimir RajsickArAnovIc & nIkolIc lAW fIrm

Marija RaškovićrepuBlIc geodetIc AuthorItY

Marko RepićdoklestIc repIc & gAJIn

Violeta RistovićBAnkruptcY supervIsIon AgencY

Miljan SavićkopIlovIc & kopIlovIc

Stojan SemizzAvIšIn semIz & pArtners

Sinisa SorornotArY

Marko SrdanovićmunIcIpAlItY of surcIn

Ana StankovicdIrect cApItAl s, novI dom red, neW venture red

Jelena StojanovicprIceWAterhousecoopers consultIng d.o.o.

Petar StojanovićJoksovIć, stoJAnovIć & pArtners

Nevena StojkovictomIc sIndJelIc grozA lAW offIce

Sandra TasicmInIstrY of economY And prIvAtIzAtIon

Marko TesanovicWolf theIss

Branko TodorovicmIlsped group

Ana TomicJoksovIć, stoJAnovIć & pArtners

Isidora TomicdoklestIc repIc & gAJIn

Jovana Tomićct legAl

Mile TomićmunIcIpAlItY of surcIn

Milica Topićconfluence propertY mAnAgement doo BeogrAd

Snežana TosićserBIAn BusIness regIsters AgencY (sBrA)

Aleksandra TresnjevchAmBer of JudIcIAl offIcers of serBIA

Tijana TrivunovićzAvIšIn semIz & pArtners

Ljubinka TubićzAvIšIn semIz & pArtners

Zoran V. PetrovicBelgrAde stock exchAnge

Sasa VarinaclAW offIce vArInAc & lItrIcIn

Dusan VasiljevicnAtIonAl AllIAnce for locAl economIc development

Gojko Vrceljerste BAnk

Maja VrceljteBodIn consultAnts And engIneers

Darko VuceticrepuBlIc geodetIc AuthorItY

Goran VucicJoksovIć, stoJAnovIć & pArtners

Srećko VujakovićmorAvčevIć voJnovIć I pArtnerI In cooperAtIon WIth schoenherr

Tanja Vukotić MarinkovićserBIAn BusIness regIsters AgencY (sBrA)

Aleksandra VukovićunIcredIt BAnk serBIA Jsc

Dejan VukovićvukovIć & pArtners lAW offIce

Miloš VulićprIcA & pArtners lAW offIce


Aleksandar ZaricusAId

Marijana ZejakovicWolf theIss

Miloš ŽivkovićžIvkovIć & sAmArdžIć lAW offIce

Igor ŽivkovskižIvkovIć & sAmArdžIć lAW offIce

Gordana ZoricrepuBlIc geodetIc AuthorItY

SEYCHELLES

pool & pAtel

puBlIc utIlItIes corporAtIon

Fanette AlbertseYchelles plAnnIng AuthorItY

Laura A. Alcindor Valabhji

Jules BakermInIstrY of emploYment, ImmIgrAtIon And cIvIl stAtus

Henry BeckheAlY consultAnts group plc

Karishma BeegooAppleBY

Terry BiscornetseYchelles plAnnIng AuthorItY

Juliette ButlerAppleBY

Elizabeth CharlesmInIstrY of fInAnce, trAde Investment And economIc plAnnIng

Jude CommettantmInIstrY of fInAnce, trAde Investment And economIc plAnnIng

Kenny Constancekc ArchItecture

Annie Dugasseprocurement oversIght unIt

Joseph FrancoisseYchelles plAnnIng AuthorItY

Bernard Georgesgeorges & co. AttorneYs

Fred HoareaucompAnY And lAnd regIstrY

Malika JivanABAcus offshore

Bryan JulieBrYAn JulIe lAW chAmBers

Jyotika Kaushik

Roy LabrosseelectrIcAl solutIons

Justin Low-thionlt electrIcAl consultAncY

Malcolm MollerAppleBY

Marcus Naikenhunt, deltel & co. ltd.

Brian OrrmeJ electrIcAl

Wendy PierrecompAnY And lAnd regIstrY

Victor PooloffIce of the AttorneY generAl

Divino SabinopArdIWAllA tWomeY lABlAche

Kieran B. ShahBArrIster & AttorneY-At-lAW

Jonathan ValentincentrAl BAnk of seYchelles

SIERRA LEONE

BAlmed holdIngs ltd.

Padrina Ardua AnnanpWc

Christian Asgillmoore stephens sIerrA leone

Gideon Ayi-OwoopWc

Abdul Akim BanguraAssocIAtIon of cleArIng And forWArdIng AgencIes sIerrA leone

Mallay F. BanguraelectrIcItY dIstrIButIon And supplY AuthorItY

Philip BanguraBAnk of sIerrA leone

Claudius Bart-WilliamspennArth greene & compAnY lImIted

Akindele BeckleycemmAts group lImIted

Ayesha BedweipWc

Sydnella Bob-WilliamspennArth greene & compAnY lImIted

Anthony Y. BrewahBreWAh & co.

Akuna BuckleecoBAnk mIcrofInAnce sIerrA leone lImIted

Samai BurehecoBAnk mIcrofInAnce sIerrA leone lImIted

Emile Carrleone consultAnts

Darell CokerfreetoWn termInAl ltd.

Susan E. Cokeresscon servIces

Alieu B. ContehsAmosA c&f AgencY

Kpana M. ContehnAtIonAl revenue AuthorItY

Michaela Kadijatu ContehWrIght & co.

Kwesi Amo DadsonpWc

Yusuf DalhatuBAnk of sIerrA leone

Momoh DumbuyaelectrIcItY dIstrIButIon And supplY AuthorItY

Joseph FofanahoffIce of the AdmInIstrAtor And regIstrAr generAl (oArg)

Samuel FullahnAtIonAl revenue AuthorItY

Francis Kwame GerberhAlloWAY & pArtners solIcItors

Abu Bakarr JallohmInIstrY of Works housIng And InfrAstructure (mWh&I)

Mohamed JallohAkIm And sAtu c&f AgencY

Ahmed Yassin Jallo-Jamboria

Ransford JohnsonlAmBert & pArtners, premIere chAmBers

Donald JonesmInIstrY of lAnds, countrY plAnnIng And the envIronment

Marcella JonespennArth greene & compAnY lImIted

Francis KaifalaWrIght & co.

Salifu KamaraAkIm And sAtu c&f AgencY

Sheku KamaranAtIonAl revenue AuthorItY

Sinneh Jerrie Kamaramoore stephens sIerrA leone

Philip M. KargbonAtIonAl revenue AuthorItY

George KawaleyBABAdorIe cleArIng & forWArdIng co.

Patrick Syl KongonAtIonAl revenue AuthorItY

George KwatiapWc

Edward LansanafIrst InternAtIonAl BAnk sIerrA leone

Michala MackaycorporAte AffAIrs commIssIon of sIerrA leone

Allieu Moigboi

Tamba P. NgegbamInIstrY of Works housIng And InfrAstructure (mWh&I)

Francis NyamaelectrIcItY dIstrIButIon And supplY AuthorItY

Afolabi OluwolecustomerWorth

Eduard ParkinsonelectrIcItY dIstrIButIon And supplY AuthorItY

Tani PrattcemmAts group lImIted

Saptieu SaccohoffIce of the AdmInIstrAtor And regIstrAr generAl (oArg)

Miatta Maria SambafAst trAck commercIAl court, JudIcIArY of sIerrA leone

Fatmata SorieWrIght & co.

Magnus Aina TaylorsIerrA leone commercIAl BAnk

Sulaiman Tejan-SiemAnleY-spAIne chAmBers

Rakiatu TholleylennAp servIce ltd.

Oluyemisi WilliamspennArth greene & compAnY lImIted

Prince WilliamscorporAte AffAIrs commIssIon of sIerrA leone

Claudius Williams-TuckerverItAs professIonAl servIces

Rowland WrightWrIght & co.

SINGAPORE

mInIstrY of mAnpoWer

sIngApore electrIcAl contrActors And lIcensed electrIcAl Workers AssocIAtIon (secA)

stAte courts

Liseah Angresource lAW llc

Yvonne AngpuBlIc utIlItIes BoArd

Andrew ChanAllen & gledhIll llp

Ewe Jin ChanecAs consultAnt pte. ltd.

Yoh Chuang Cheersm chIo lIm llp

Teri ChengdreW & nApIer llc

Jennifer Chiatsmp lAW corporAtIon

Hooi Yen ChinpolArIs lAW corporAtIon

Pauline ChongdreW & nApIer llc

Eng ChristopherInsolvencY And puBlIc trustee’s offIce

Eunice ChuamInIstrY of trAde & IndustrY

Kit Min ChyetAn peng chIn llc

Kamil DadatetrAfloW pte. ltd.

Miah FokcredIt BureAu sIngApore pte. ltd.

Joseph FoonAtIonAl envIronmentAl AgencY

Daniel Gawdechert llp sIngApore

Kohe Hasanreed smIth

Don HodhA+pAc

Jay JayJust r. trAnsport enterprIse pte. ltd.

Chong Kin LimdreW & nApIer llc

Hern Kuan LiutAn peng chIn llc

Huen Poh Lairsp ArchItects plAnners & engIneers pte. ltd.

Yvonne LayInlAnd revenue AuthorItY

Lee Lay SeerAJAh & tAnn sIngApore llp

Yuan LeeWong tAn & mollY lIm llc

Wendy LeoAccountIng & corporAte regulAtorY AuthorItY, AcrA

Edwin LeownexIA ts tAx servIces pte. ltd.

Kenneth LimAllen & gledhIll llp

Lynette LimAllen & gledhIll llp

Meng May LimBuIldIng & constructIon AuthorItY

Peng Hong Limph consultIng pte. ltd.

William LimcredIt BureAu sIngApore pte. ltd.

Joseph Liowk&l gAtes strAIts lAW llc

Tony Liudechert llp sIngApore

June LohtAn peng chIn llc

Rachel Lokeresource lAW llc

Loh MeilingnexIA ts tAx servIces pte. ltd.

Renu Rajan MenondreW & nApIer llc

Madan Mohanmdr ltd.

Girish NaikpWc sIngApore

Daryl Ngdnkh logIstIcs

Eddee NgtAn kok QuAn pArtnershIp

Stephanie NgWong tAn & mollY lIm llc

Thomas NgolIAn huAh engIneerIng pte. ltd.

Beng Hong OngWong tAn & mollY lIm llc

Vincent Ooi Khay HoetAn peng chIn llc

Alex OwAccountIng & corporAte regulAtorY AuthorItY, AcrA

Adrian Pehmdr ltd.

Lim Bok Hwa SandyJust r. trAnsport enterprIse pte. ltd.

Seok Hong SeowpWc sIngApore

Hak Khoon TanenergY mArket AuthorItY

Martin TanurBAn redevelopment AuthorItY

Tay Lek TanpWc sIngApore

Siu Ing TengsIngApore lAnd AuthorItY


Matthew TeorAJAh & tAnn sIngApore llp

Keith TneetAn kok QuAn pArtnershIp

Albert Tsedechert llp sIngApore

Kelvin WongAllen & gledhIll llp

Kok Siong Wongsteven tAn russell Bedford pAc - memBer of russell Bedford InternAtIonAl

Siew Kwong WongenergY mArket AuthorItY

Zan Wongtsmp lAW corporAtIon

Bernard Yeeresource lAW llc

Alexander YeoAllen & gledhIll llp

Isaac YongfIre sAfetY & shelter depArtment

Stefanie Yuen Thiotsmp lAW corporAtIon

Lin Zhanreed smIth

SLOVAK REPUBLIC

stAtIstIcAl offIce of the slovAk repuBlIc

Ján AzudružIckA And pArtners

Jana BacekovaAlIAncIAAdvokátov Ak, s.r.o.

Matej BlažejfInAncIAl AdmInIstrAtIon of the repuBlIc of slovAkIA

Ján BudinskýcrIf - slovAk credIt BureAu, s.r.o.

Peter Čavojskýcls čAvoJský & pArtners s.r.o

Katarína Čechováčechová & pArtners s.r.o.

Tomas CermakWeInhold legAl

Michal DavalahAmAlA kluch víglAský s.r.o.

Peter DrenkahAmAlA kluch víglAský s.r.o.

Jan Dvoreckyscm logIstIcs s.r.o.

Matúš FojtlgeodesY, cArtogrAphY And cAdAstre AuthorItY

Miroslav GregornotArskA komorA slovenskeJ repuBlIkY

Bernhard Hagereversheds sutherlAnd dvořák hAger, AdvokátskA kAncelárIA, s.r.o. & pArtners

Roman HamalahAmAlA kluch víglAský s.r.o.

Ján HavláthAvlát & pArtners

Tatiana HluškovámInIstrY of economY

Peter HodálWhIte & cAse s.r.o.

Veronika Hrušovskáprk pArtners s.r.o.

Marian HudakdeloItte slovAkIA

Lucia HuntatováJnc legAl s.r.o.

Miroslav JaleczápAdoslovenská dIstrIBučná As

Lukáš JankovičmInIstrY of trAnsport And constructIon

Tomáš KamenecpAul Q. lAW fIrm

Marián KapeczápAdoslovenská dIstrIBučná As

Martin KluchhAmAlA kluch víglAský s.r.o.

Roman KonradprofInAm, s.r.o.

Miroslav KopacnAtIonAl BAnk of slovAkIA

Jakub Kováčikcls čAvoJský & pArtners s.r.o

Gabriela KubicovápWc slovAkIA

Simona Laktisovaeversheds sutherlAnd dvořák hAger, AdvokátskA kAncelárIA, s.r.o. & pArtners

Juraj LengyeldetvAI ludIk mAlý udvAros

Martin MaliarmInIstrY of JustIce

Jakub MalýdetvAI ludIk mAlý udvAros

Petra Strbova Markovadvořák hAger & pArtners

Michaela MilošovičovápWc slovAkIA

Nina MolčanovápWc slovAkIA

Petra Murínovádedák & pArtners

Miloš NagyzápAdoslovenská dIstrIBučná As

Juraj Nemec

Jaroslav NiznanskyJnc legAl s.r.o.

Andrea Olšovskáprk pArtners s.r.o.

Maria OmariovápAul Q. lAW fIrm

Miroslav OndrejpWc slovAkIA

Tomas OrsulapWc slovAkIA

Kristína PeschlovápAul Q. lAW fIrm

Martin PolónyimInIstrY of fInAnce

Dusan Prednycms legAl

Simona RapaváWhIte & cAse s.r.o.

Juraj RevickytAtrA tender s.r.o.

Daniel SalamundeloItte slovAkIA

Gerta Sámelová-FlassikováAlIAncIAAdvokátov Ak, s.r.o.

Zuzana SatkovapWc slovAkIA

Nikoleta ScasnapWc slovAkIA

Christiana SerugovapWc slovAkIA

Iveta ŠimončičovámInIstrY of economY

Jaroslav Škubalprk pArtners s.r.o.

Patrik TurosikmInIstrY of economY

Jakub VojtkoJnc legAl s.r.o.

Otakar WeispWc slovAkIA

Katarina ZapraznapWc slovAkIA

Tomáš Zarecký Denticozárecký zemAn

Michal ZáthureckýWhIte & cAse s.r.o.

Dagmar ZukalovázukAlová - AdvokátskA kAncelárIA s.r.o.

SLOVENIA

fInAncIAl AdmInIstrAtIon of the repuBlIc of slovenIA

lAmuts d.o.o

Nina Bogatajsupreme court

Simon BračunlAW fIrm kAvčIč, BrAčun & pArtners, o.p.d.o.o

Domen BrusdlA pIper WeIss-tessBAch rechtsAnWÄlte gmBh

Blaž BudjaJereB In BudJA ArhItektI, proJektIrAnJe d.o.o.

Martin CarniodvetnIkI šelIh & pArtnerJI

Franc CmokfIlIpov o.p.d.o.o.

Miodrag Dordevicsupreme court

Maša DrkušičodI lAW slovenIA

Ana Filipov EiseltfIlIpov o.p.d.o.o.

Jerneja FranceticpWc svetovAnJe d.o.o.

Sasa GalonjamInIstrY for envIronmentAl And spAtIAl plAnnIng

Jan GorjupkIrm perpAr lAW fIrm ltd.

Eva GostisaJAdek & pensA d.o.o. - o.p.

Hermina Govekar VičičBAnk of slovenIA

Bara GradišardeloItte

Maja GrčarAJpes heAdQuArters

Branko IlićodI lAW slovenIA

Tjaša IvancunIversItY of mArIBor, fAcultY of lAW

Luka IvanicmInIstrY for envIronmentAl And spAtIAl plAnnIng

Matjaž JanodI lAW slovenIA

Andrej JarkovičlAW fIrm JAnežIč & JArkovIč ltd.

Jernej JerajfABIAnI, petrovIč, JerAJ, reJc AttorneYs-At-lAW ltd.

Sabina JerebmInIstrY for envIronmentAl And spAtIAl plAnnIng

Špela JuratoveclAW fIrm kAvčIč, BrAčun & pArtners, o.p.d.o.o

Boris KastelicfInAncIAl InstItutIon of the repuBlIc of slovenIA

Matej KavciclAW fIrm kAvčIč, BrAčun & pArtners, o.p.d.o.o

Klavdija KekodvetnIkI šelIh & pArtnerJI

Martin Jakob KolerdeloItte

Janja KončanlAW fIrm kAvčIč, BrAčun & pArtners, o.p.d.o.o

Miro KošaknotArY offIce košAk

Barbara KotarmInIstrY of InfrAstructure

Sana KoudilakIrm perpAr lAW fIrm ltd.

Uroš KrižaneclAW fIrm sIBInčIč krIžAnec

Borut LeskovecJAdek & pensA d.o.o. - o.p.

Mojca LukančičlAWYer

Sara MakovecJAdek & pensA d.o.o. - o.p.

Peter MalislAW fIrm kAvčIč, BrAčun & pArtners, o.p.d.o.o

Miroslav MarchevpWc svetovAnJe d.o.o.

Peter MelelAW fIrm peter mele

Nastja MerlakJAdek & pensA d.o.o. - o.p.

Helena MiklavciclJuBlJAnA dIstrIct court, commercIAl lAWsuIts depArtment

Darja MiklavčičodvetnIkI šelIh & pArtnerJI

Bojan MlajenergY AgencY of the repuBlIc of slovenIA

Blaž OgorevcodvetnIkI šelIh & pArtnerJI

Maja PangeršičdeloItte

Žiga PavletičodvetnIkI šelIh & pArtnerJI

Iris PensalAW offIce JAdek & pensA

Aljaz PermemInIstrY of JustIce

Tamara PetrovicodvetnIkI šelIh & pArtnerJI

Nataša Pipan-NahtigalodvetnIkI šelIh & pArtnerJI

Petra PlevniklAW fIrm mIro senIcA And AttorneYs ltd.

Bojan PodgoršeknotArIAt

Ester PrajslJuBlJAnA countY court, lAnd regIstrY depArtment

Anja PrimožičdeloItte

Jasmina RešidovićnotArY offIce košAk

Patricija RotJAdek & pensA d.o.o. - o.p.

Nina ŠelihodvetnIkI šelIh & pArtnerJI

Gregor SimonitiodvetnIkI šelIh & pArtnerJI

Andreja Simsičsupreme court

Tadej Sinkovecelektro lJuBlJAnA d.d.

Andreja Škofič KlanjščekdeloItte

Rok SkukpWc svetovAnJe d.o.o.

Kristijan StamatovicAlfA sp d.o.o. logIstIcs

Rok StarcnotArY offIce košAk

Miha ŠtravsodvetnIkI šelIh & pArtnerJI

Klemen ŠuligojfABIAnI, petrovIč, JerAJ, reJc AttorneYs-At-lAW ltd.

Katja ŠumahlAW fIrm mIro senIcA And AttorneYs ltd.

Tilen TerlepAttorneY-At-lAW

Ana ToniodvetnIskA druzBA neffAt

Mag. Rok UšeničniklAW offIce ušenIčnIk žAgAr llc

Matej VošnerJAdek & pensA d.o.o. - o.p.

Ana VranfABIAnI, petrovIč, JerAJ, reJc AttorneYs-At-lAW ltd.

Nela VukobratAJpes heAdQuArters

Katja WostnerBdo svetovAnJe d.o.o.

Ljuba Zupančič ČokertlAW fIrm mIro senIcA And AttorneYs ltd.

Jasna Zwitter-TehovnikdlA pIper WeIss-tessBAch rechtsAnWÄlte gmBh

SOLOMON ISLANDS

credIt & dAtA BureAu lImIted

Rynah AquilagIzo electrIcs

Agnes Atkinsolomon WAter


Dulcie AusutasustAInABle trAnsport InfrAstructure ImplementAtIon proJect

Don BoykinpAcIfIc ArchItects ltd.

Anthony Frazier

Young JinpAcIfIc ArchItects ltd.

Judy KirchnerBJs AgencIes ltd.

Hegstad KogamInIstrY for JustIce And legAl AffAIrs

Jenny Ruffell SmithtrAdco shIppIng

Rovaly SikekrAmer Ausenco

Gregory Joseph SojnockimorrIs & soJnockI chArtered AccountAnts

Gabriel SurisurI’s lAW prActIce

Daniel TuckerkrAmer Ausenco

Pamela WildemInIstrY for JustIce And legAl AffAIrs

Craig Wrigglesworthfletcher constructIon

Yolande Yatesgoh & pArtners

SOMALIA

Dahis Hassan AbdimInIstrY of commerce And IndustrY

Abdirahman AbdillahimInIstrY of commerce And IndustrY

Asha Abdulle SiyadsomAlI Women leAdershIp InItIAtIves

Nor Abdulle AfrahBenAdIr unIversItY

Abdulkadir Ali AdowmAYor’s offIce At the munIcIpAlItY of mogAdIshu

Ahmed AweismogAdIshu lAW offIce

Ismail AweismInIstrY of fInAnce

Abdi Dahir AbdiregIstrAr offIce

Mohamed Dubad

Hassan DuddesomAlI stock exchAnge

Sharmake Farah

Carrie FarleyIrIs InfrAstructure AdvIsorY lImIted

Syed Saad Hussain GilaniIlo somAlIA offIce

Abdiwahid Osman HajimogAdIshu lAW offIce

Ali HalanemogAdIshu lAW offIce

Mohamed Ali HassanmInIstrY of commerce And IndustrY

Abdigani JamadArYel

Ahmed Jama KheireAdAmI generAl servIce

Abdiweli Mohamed Jiisow

Abdishakur MohamedmInIstrY of commerce And IndustrY

Mohamed Mohamoud HashisomAlIlAnd lAWYers AssocIAtIon (sollA)

Soyan Ali Omar

Aweis OsmangoWlIng Wlg

Osman OsmanmogAdIshu lAW offIce

Mohamed QassinmInIstrY of commerce And IndustrY

Mohamud SalahmInIstrY of energY And WAter resources

SOUTH AFRICA

BIdvest pAnAlpInA logIstIcs

eY

Lauren BeckerWerksmAns Inc.

John BellBAker mckenzIe

Michael BenefeldWeBBer Wentzel

Alexander BeyleveldWeBBer Wentzel

Kobus BlignautAttorneY

Jeff BucklandhogAn lovells

Brendon ChristianBusIness lAW Bc

Haydn DaviesWeBBer Wentzel

Deidre de CarvalhostAtucor

Johann De Goedesouth AfrIcAn revenue servIce

Gretchen de SmitensAfrIcA

Heather DoddsAvAge + dodd ArchItects

Christopher DyanicItY of JohAnnesBurg - BuIldIng development mAnAgement

Pieter FabersAIcA

Daniel Francois FyferclIffe dekker hofmeYr Inc.

Adri Groblerthe BAnkIng AssocIAtIon south AfrIcA

Pumeza GubuzadepArtment of rurAl development And lAnd reform

Jabulani Hugh HlatshwayodepArtment of rurAl development And lAnd reform

Jonathan Jonesnorton rose fulBrIght south AfrIcA

Molebogeng KekanaWeBBer Wentzel

Carlize KnoesendepArtment of rurAl development And lAnd reform

Mohammed KubyanedeloItte

Eric LevensteinWerksmAns Inc.

Kelvin MademboWeBBer Wentzel

Reshma Maghooeskom holdIngs soc

Tlangelani Dolly MakoleAllegrIA grAphIx & consultIng

Kyle MandypWc south AfrIcA

Juanita MareesAvIno del Bene (south AfrIcA) ptY.

Linda MathathopWc south AfrIcA

Patt MazibukocItY of JohAnnesBurg - BuIldIng development mAnAgement

Terrick McCallumBAker mckenzIe

Burton MeyerclIffe dekker hofmeYr Inc.

Faith NgwenyasAIpA

Darren OlivierAdAms & AdAms

Graeme PalmergArlIcke & BousfIeld Inc.

Ashleigh PetzerWeBBer Wentzel

Ashika Pillaysouth AfrIcAn revenue servIce

Anastasia PosokhovhogAn lovells

Jodi PoswelletskifAIrBrIdges AttorneYs

Christina Pretoriusnorton rose fulBrIght south AfrIcA

Kwanele Radebe Onyangothe stAndArd BAnk of south AfrIcA lImIted

Malope RamagagacItYpoWer

Olebogeng Ramatlhodisouth AfrIcAn revenue servIce

Pippa ReyburnensAfrIcA

Lucinde RhoodieclIffe dekker hofmeYr Inc.

Ferdie SchneiderBdo

Moabi Setshedisouth AfrIcAn revenue servIce

Richard SheinBoWmAns

Tichaona ShokodepArtment of rurAl development And lAnd reform

David ShortfAIrBrIdges AttorneYs

Prelisha SinghWeBBer Wentzel


Rajat Ratan Sinharcs pvt. ltd. BusIness AdvIsors group

Sibongile SolombelahogAn lovells

Tzippy SubotskyhoWArd Joel & compAnY

Riann SwanepoelcItYpoWer

Tina TerblancheWeBBer Wentzel

James TubbBArloWorld eQuIpment

Claire TuckerBoWmAn gIlfIllAn Inc.

Nina Valettashepstone & WYlIe

Jayshall VassenWeBBer Wentzel

Jean VisagiepWc south AfrIcA

Rory VollercompAnIes And IntellectuAl propertY commIssIon (cIpc)

Lara von WildenrathWerksmAns Inc.

Anthony WhittakercItYpoWer

Rehelda WilliamscompAnIes And IntellectuAl propertY commIssIon (cIpc)

Merwyn WolderredloW solAr poWer

SOUTH SUDAN

norken InternAtIonAl lImIted

Asha Abdel RahimunIversItY of JuBA

Mufti Othaneil AkummInIstrY of JustIce

Mutakhul Ali

Monyluak Alor KuollIBertY AdvocAtes llp

Gabriel Isaac AwowmInIstrY of JustIce

Biong Kuol DenglAWYer

Kuethpiny Deng Nhumrom

Jashinto Genye

Qaisar IqbalBAltIc control

Christo JadarcB consultIng co. ltd.

Alier Jok LughrhIno stArs

Ajo Noel Julius KenyiAJo & co. AdvocAtes

Benson KaruirueY

Kamba KenyidepArtment of housIng

Tombe Logale LukaknAtIonAl AudIt chAmBer

Ramadhan A.M. MoggarAmAdhAn & lAW AssocIAtes

Issa MuzamilJuBA AssocIAted AdvocAtes

Peter Atem NgorrhIno stArs

Gheebrd NgusezrA-group

Emmanuel Sadarakau.v.

Mulla Sarah PittyJuBA AssocIAted AdvocAtes

Shakeel SarwarBAltIc control

Jeremiah SaukamInIstrY of JustIce

Mut Turukturuk & co. AdvocAtes

Paul WanambukoAccountAnt

Lino Wani Michael

Sokiri Wilson Walanisouth sudAn electrIcItY corporAtIon

Malook WolAJo & co. AdvocAtes

SPAIN

Basilio AguirreregIstro de lA propIedAd de espAÑA

Alfonso Alvarado PlanasdIreccIÓn generAl de IndustrIA, energíA Y mInAs

Isabel ÁlvarezscA legAl slp

Javier ÁlvarezJ&A gArrIgues slp

Jacobo Archilla Martín-SanzAsocIAcIÓn/colegIo nAcIonAl de IngenIeros del IcAI

Serena Argente EscartínrAposo BernArdo & AssocIAdos

Nuria ArmasBAnco de espAÑA

Raquel BallesterosBIrd & BIrd

Monika Bertrammonereo, meYer & mArInel-lo ABogAdos slp

Vicente BootelloJ&A gArrIgues slp

Jorge BotellacuAtrecAsAs, gonÇAlves pereIrA

Agustín BouJAusAs

Héctor Bouzo CortejosasolcAIsur sl

Antonio Bravoeversheds nIceA

Laura CamareroBAker mckenzIe

Rosalia CambronerodIreccIÓn generAl del espAcIo púBlIco, AYuntAmIento de mAdrId

Lola CanoBAnco de espAÑA

Ignacio Castrillón JorgeIBerdrolA dIstrIBucIÓn elÉctrIcA sAu

Miguel Cruz AmoróspWc spAIn

Mariana de la RosauríA & menÉndez, memBer of lex mundI


Pelayo de Salvador MorelldesAlvAdor reAl estAte lAWYers

Ignacio del RiospAnIsh tAx AgencY

Iván Delgado GonzálezpÉrez-llorcA

Rossanna D’OnzaBAker mckenzIe

Antonio DoradocuAtrecAsAs, gonÇAlves pereIrA

Alberto Dorrego de Carloseversheds nIceA

Iván EscribanoJ&A gArrIgues slp

Alfredo Fernández RancañoJ&A gArrIgues slp

Ariadna GalimanygÓmez-AceBo & pomBo ABogAdos

Patricia GarciaBAker mckenzIe

Borja García-AlamánJ&A gArrIgues slp

Ana Gómezmonereo, meYer & mArInel-lo ABogAdos slp

Manuel GómezJ&A gArrIgues slp

Juan Ignacio Gomeza VillanotArIo de BIlBAo

Pilar Gonzalez ArizaAYuntAmIento de mAdrId

Luis Gonzalez CalbetdIreccIon generAl de polítIcA econÓmIcA. mInIsterIo de economíA Y empresA

Flaminia González-Barba BolzaWhIte & cAse llp

Alvaro González-EscaladalogestA

David Grasa GraellAgg

Marta Jiménez von Carstenn- LicterfeldedesAlvAdor reAl estAte lAWYers

Jorge Lópezeversheds nIceA

Marina LorenteJ&A gArrIgues slp

Alberto LorenzoBAnco de espAÑA

Daniel MaríngÓmez-AceBo & pomBo ABogAdos

Marina MartinezBAker mckenzIe

Daniel Martinez CardosoJ&A gArrIgues slp

Eduardo Martínez-MatosasgÓmez-AceBo & pomBo ABogAdos

Jorge Martín-FernándezclIfford chAnce

Alberto Matathe spAIn AmerIcAn BAr AssocIAtIon

José Manuel MateoJ&A gArrIgues slp

María Jesús Mazo VeneroconseJo generAl del notArIAdo

José María Menéndez SánchezAsocIAcIÓn/colegIo nAcIonAl de IngenIeros del IcAI

Alberto Monreal LasheraspWc spAIn

Javier Moral Escudero

Pedro Moreira Dos SantosscA legAl slp

Juan Muguerza OdriozolaJ&A gArrIgues slp

Ana Muñozeversheds nIceA

Eva Mur MestrepWc spAIn

Àlex Nistal Vázquezmonereo, meYer & mArInel-lo ABogAdos slp

Carmen NoainBAker mckenzIe

Nicolás Nogueroles PeirócolegIo de regIstrAdores de lA propIedAd Y mercAntIles de espAÑA

Diego Nuñoeversheds nIceA

Álvaro Felipe Ochoa PinzónJ&A gArrIgues slp

Jorge OrtizeQuIfAx IBerIcA

Francisco Pablodhl express

Daniel Parejo BallesterosJ&A gArrIgues slp

Julio Peralta de ArribaWhIte & cAse llp

María José PlazaAsocIAcIÓn/colegIo nAcIonAl de IngenIeros del IcAI

Carlos PolJAusAs

Carolina PossegÓmez-AceBo & pomBo ABogAdos

Ignacio Quintana ElenapWc spAIn

Nelson Raposo BernardorAposo BernArdo & AssocIAdos

Ana RiberaJAusAs

Álvaro Rifá BruntodA & nel-lo

Javier RodríguezgÓmez-AceBo & pomBo ABogAdos

Santiago Rodríguez BajóncremAdes & cAlvo-sotelo

Mireia SabateBAker mckenzIe

Jaime Salvadorrussell Bedford espAÑA AudItores Y consultores sl - memBer of russell Bedford InternAtIonAl

Maria Mercedes San JuanscA legAl slp

Laura Sánchezeversheds nIceA

Laura Sánchez GarcíaAshurst llp

Pablo Sánchez-Navajas AntóndlA pIper spAIn slu

Eduardo Santamaría MoralJ&A gArrIgues slp

Pablo Santos FitaAndersen tAx & legAl

Raimon TagliaviniuríA & menÉndez, memBer of lex mundI

Adrián TheryJ&A gArrIgues slp

Juan VerdugoJ&A gArrIgues slp

Emilio VicianamInIsterIo de hAcIendA Y funcIÓn púBlIcA

Jose Miguel Zabaletagrupo An

SRI LANKA

ABu-ghAzAleh IntellectuAl propertY (AgIp)

colomBo munIcIpAl councIl

the ceYlon chAmBer of commerce

Hansi Abayaratned.l. & f. de sArAm

Asanka AbeysekeratIruchelvAm AssocIAtes

Radeeni AlgamavArners

Nihal Sri AmeresekereconsultAnts 21 ltd.

Nandi AnthonycredIt InformAtIon BureAu of srI lAnkA

Mohamed AnverallyAnverAllY & sons (pvt.) ltd.

Peshala AttygallenIthYA pArtners

Harsha CabralchAmBers of hArshA cABrAl

Shanya CooraytIruchelvAm AssocIAtes

Ranjith DayanandaregIstrAr generAl’s depArtment

Savantha De Saramd.l. & f. de sArAm

Chamari de Silvaf.J. & g. de sArAm

Henry De SilvafreIght lInks InternAtIonAl pte. ltd.

Chamindi EkanayakenIthYA pArtners

Manjula Ellepolaf.J. & g. de sArAm

Amila FernandoJulIus & creAsY

Anjali Fernandof.J. & g. de sArAm

Shanika Fernandod.l. & f. de sArAm

Nathasha Gajanayakef.J. & g. de sArAm

Thambippillai GobalasingamdeloItte

Jivan Goonetilleked.l. & f. de sArAm

Naomal GoonewardenanIthYA pArtners

Thilanka Namalie HaputhanthrieJulIus & creAsY

Mahinda HaradasavArners

Hettiarachchi Hemaratnethe colomBo teA trAders’ AssocIAtIon

Dulanjani Hettiarachchif.J. & g. de sArAm

M. Basheer IsmaildeloItte

David JacobfIts express pvt. ltd.

Chamalka JayasinghaJ lAnkA technologIes pvt. ltd.

Sonali Jayasuriya RajapakseAttorneY-At-lAW

Niral KadawatharatchiefreIght lInks InternAtIonAl pte. ltd.

Chivanthi KarunaratnevArners

Janaka LakmalcredIt InformAtIon BureAu of srI lAnkA

Oshadee Liyanapathiranaf.J. & g. de sArAm

Rishini ManatungapWc srI lAnkA

Heshan MathugamagedepArtment of regIstrAr of compAnIes

Jayavilal MeegodaceYlon electrIcItY BoArd

Sujeewa MudaligepWc srI lAnkA

Laila NasrytIruchelvAm AssocIAtes

Pranavan NeelakandanneelAkAndAn & neelAkAndAn

Matrika NiraulanIrAulA lAW chAmBer & co.

Dunya Peirisd.l. & f. de sArAm

Nirosha PeiristIruchelvAm AssocIAtes

Nissanka PererapWc srI lAnkA

Nishan PremathiratnechAmBers of hArshA cABrAl

Krishanth RajasooriyarvArners

Sanjeewanie RatnayakecredIt InformAtIon BureAu of srI lAnkA

Mohamed Riznispeed InternAtIonAl freIght sYstems ltd.

Nirmitha Silvaf.J. & g. de sArAm

Volya SiriwardenetIruchelvAm AssocIAtes

Priya SivagananathanJulIus & creAsY

A.H.S. SumathipalaneelAkAndAn & neelAkAndAn

Harshana SuriyapperumasecurItIes & exchAnge commIssIon

J.M. SwaminathanJulIus & creAsY

Charmaine TillekeratnepWc srI lAnkA

Vasana VaasvArners

Shehara Variaf.J. & g. de sArAm

Hashintha VidanapathirtIruchelvAm AssocIAtes

Malsha Wickramasinghef.J. & g. de sArAm

John WilsonJohn WIlson pArtners

ST. KITTS AND NEVIS

Michella Adrienthe lAW offIces of mIchellA AdrIen

Charlene BerryscotIABAnk

Nick Brisbane

Neil CoatesgrAnt thornton

Jan DashdAsh And AssocIAtes

Rayana DowdenWeBster lp

Edward GiftInlAnd revenue AuthorItY

Te Andre JosephcreAtIve desIgns

Dahlia Joseph RoweJoseph roWe AttorneYs-At-lAW

Adeola MooreInlAnd revenue AuthorItY

Shaunette PembertongrAnt thornton

Steadroy PembertonfIve dIAmond servIces compAnY ltd.

Tony Scatliffe IIr & t desIgn-BuIld consultAnts group ltd.

Sanshe N.N. Thompsonst. kItts electrIcItY depArtment

Warren ThompsonconstructIon mAnAgement And consultIng AgencY Inc. (cmcAI)

Leonora WalwynWAlWYn lAW

Lennox Warnerlennox WArner And pArtner

Charles Wilkin QCkelsIck, WIlkIn & ferdInAnd

Collin WilliamsroYAl logIstIcs

Jomo Williamsst. kItts electrIcItY depArtment

Rodney Wilsonhome desIgns

ST. LUCIA

lucelec

Clive AntoinemInIstrY of sustAInABle development, energY, scIence And technologY


Thaddeus M. Antoinetm AntoIne pArtners

Natalie AugustinglItzenhIrn AugustIn & co.

Oswald AugustinJoseph shIppIng

Jewel BarrowregIstrY of compAnIes And IntellectuAl propertY

Delia DanielchAmBers

Raquel Du Boulay-Chastanetdu BoulAY, AnthonY & co.

Lydia FaisalrIchArd frederIck And lYdIA fAIsAls’ chAmBers

Tessa FelicienfInAncIAl AdmInIstrAtIon unIt

Peter I. Fosterfosters

Carol J. GedeonchAncerY chAmBers

Garth Georgest. lucIA electrIcItY servIces ltd.

Cheryl Goddard-DorvillefloIssAc flemIng & AssocIAtes

Claire Greene-Malaykhanfosters

Shane JanemInIstrY of sustAInABle development, energY, scIence And technologY

Anthony D. JeanmInIstrY of fInAnce, economIc AffAIrs, plAnnIng & socIAl securItY

John LarcherJ.h. lArcher’s electrIcs ltd.

Kareem LarcherJ.h. lArcher’s electrIcs ltd.

Winston C. PaultrInItY st. lucIA lImIted

Richard PeterkingrAnt thornton

Sharon RaoulgrAnt thornton

Martin S. Reneerenee’s constructIon compAnY

Matthew T. SargusinghtrI-fInItY AssocIAtes

Catherine Sealys

Renee St. Rose

Ethure ThomasgrAnt thornton

Leandra Gabrielle VerneuilchAmBers of JennIfer remY & AssocIAtes

ST. VINCENT AND THE GRENADINES

Kay R.A. Bacchus-BrownekAY BAcchus-BroWne chAmBers

Rene M. BaptisteBAptIste & co. lAW fIrm

Aurin BennettAurIn Bennett ArchItects

Graham BollersregAl chAmBers

Parnel R. CampbellcAmpBell’s chAmBers

Vilma Diaz de GonsalvescorporAte servIces Inc.

Moureeze FranklynBAptIste & co. lAW fIrm

Su FrasersentInel lAW

Michael GibsongIBson constructIon ltd.

Richard HutchinsonhutchInson constructIon

Cornelius JosephgenerAl & mArItIme AgencIes ltd.

Marcelle JoshuaAlhAp customs And shIppIng AgencY

Nadine JuilleratInvestment AgencY svg

Moulton Mayersmoulton mAYers ArchItects

Trevor ThompsontvA consultAnt

Nandi WilliamsBAnk of st. vIncent And the grenAdInes

Richard WilliamsWIllIAms & WIllIAms

Stephen WilliamsWIllIAms & WIllIAms

SUDAN

Omer Abdel Atiomer ABdelAtI lAW fIrm

Khalid Abdelhamidel BArkAl engIneerIng compAnY

Arif Abdelsalamomer ABdelAtI lAW fIrm

Wala Hassan Aboalelael kArIB & medAnI AdvocAtes

Amira Abu ZeidAztAn lAW fIrm

Mohamed Ibrahim Adamdr. AdAm & AssocIAtes

Ahmed Ahmed Elmohtar AdbdelhammedmAhmoud elsheIkh omer & AssocIAtes AdvocAtes

Ahmed AddirdeirydIrdeIrY & pArtners

Azkarr AddirdeirydIrdeIrY & pArtners

Elzahra AliAztAn lAW fIrm

Fatima BabikerdIrdeIrY & pArtners

Ahmed M. ElhillaliAmerIcAn sudAnese consultIng Inc.

Abnaa Sayed ElobiedABnAA sAYed eloBIed - Agro export

Awadallah Elshaikh

Hatim Elshoushel BArkAl engIneerIng compAnY

Tayeb HassaboAztAn lAW fIrm

Intisar Ibrahim

Ahmed MahdimAhmoud elsheIkh omer & AssocIAtes AdvocAtes

Abdein MohamedcIAsA

Lamis Mohamed Abdalgadir OsmanmInIstrY of JustIce

Yassir Moniem AhmedAIh lAW fIrm

Nafisa Omeromer ABdelAtI lAW fIrm

Rayan Omeromer ABdelAtI lAW fIrm

Osman ShabaanmAno for roAds & BrIdges

Mohamed ZainkAYAn consultAncY

SURINAME

Fara AlibaksmInIstrY of fInAnce

Robert BottsehBn lAW

G. Clide CambridgepArAmArIBo custom Broker & pAcker

Dennis ChandansinghdcA AccountAnts & consultAnts

Anoeschka DebipersadA.e. deBIpersAd & AssocIAtes

Rahid DoekhietropIcAl poWer

Norman DoorsonmAnAgement InstItute glIs

Siegfried KenswilkensWIl & co.

Hans LimapolIm A. po lAW fIrm

Satish MaheshAkrInBAnk nv

K.E. OlffnotArY

Joanne PanchamchAmBer of commerce & IndustrY

Ravindra Patandin

Marcel PersadBelAsur servIces

Adiel Sakoernv eklIpze logIstIcs

Humphrey Richenel SchurmanschurmAn AdvocAten

Albert D. SoedamahlAWfIrm soedAmAh & AssocIAtes

Radjen A. SoerdjbalienotArIAAt r.A. soerdJBAlIe


Maureen Tjon Jaw Chong

Silvano Tjong-AhinmAnAgement InstItute glIs

Nailah Van DijklAW fIrm vAn dIJk-sIlos

Baboelal WidjindrachAmBer of commerce & IndustrY

SWEDEN

sWedIsh customs

sWedIsh trAnsport AdmInIstrAtIon

Mark BengtssontIkAB

Emma Berglund UvanghAmIlton

Mats BertermAQs lAW fIrm

Alexander BrochÖresunds redovIsnIng AB

Jonas CullemarkdIAz reus & tArg llp

Mikael DuboishAmIlton

Staffan EkdahlhAmIlton

Anders ErikssondIn elektrIker I stockholm AB

Ylva ForsberghAmIlton

Gabriella Göranssonuc

Johan GregowWIstrAnd AdvokAtBYrå

Jenny Hellbergelmzell AdvokAtBYrå AB, memBer of Ius lABorIs

James HopeAdvokAtfIrmAn vInge kB, memBer of lex mundI

Erik HygrellWIstrAnd AdvokAtBYrå

Kim JokinenÖhrlIngs prIceWAterhousecoopers AB

Jarle KjelingtveitunIl As

Jonas KjellendlA pIper

Boris KoturAdvokAtfIrmAn vInge kB, memBer of lex mundI

Andreas LarssonnAtIonAl AgencY for puBlIc procurement

Joakim LaverhAnnes snellmAn AttorneYs ltd.

Rikard LindahlAdvokAtfIrmAn vInge kB, memBer of lex mundI

Dennis LindénlAntmÄterIet

Fredrik LinderhAmIlton

Eidar LindgrenroYAl InstItute of technologY

Thomas LindqvisthAmmArskIÖld & co.

Sofia Lysénelmzell AdvokAtBYrå AB, memBer of Ius lABorIs

Christoffer MonellmAnnheImer sWArtlIng AdvokAtBYrå

Karl-Arne OlssonWesslAu sÖderQvIst AdvokAtBYrå

Sven OlssonhAnnes snellmAn AttorneYs ltd.

Fredrik OsvaldhAmmArskIÖld & co.


Jesper SchönbeckAdvokAtfIrmAn vInge kB, memBer of lex mundI

Erik SelanderdlA pIper

Erik SigfridssonhAmIlton

Daniel SjöbergBolAgsverket - sWedIsh compAnIes regIstrAtIon offIce (scro)

Annie StalbergnAtIonAl AgencY for puBlIc procurement

Alexandra StoltWhIte & cAse

Helene ThorgrenBolAgsverket - sWedIsh compAnIes regIstrAtIon offIce (scro)

Anna Ulfsdotter ForssellAdvokAtfIrmAn delphI

Albert WållgrenAdvokAtfIrmAn vInge kB, memBer of lex mundI

Magnus WennerhornWhIte & cAse

SWITZERLAND

sWIss federAl customs AdmInIstrAtIon

Stephen AmmannpWc sWItzerlAnd

Michele ArnaboldimIchele ArnABoldI ArchItettI

Rashid BaharBÄr & kArrer Ag

Marc BernheimstAIger AttorneYs-At-lAW ltd.

Pascal Burgunderlenz & stAehelIn

Massimo CalderanAltenBurger ltd. legAl + tAx

Ivo CathryfrorIep legAl Ag

Flavio Delli Collilenz & stAehelIn

Philipp do CantopuBlIc sector lAW

Suzanne EckertWenger plAttner

Jana EssebiervIscher Ag

Robert FurterpestAlozzI, memBer of lex mundI

Peter GalliAdvokAturBüro dr. peter gAllI

Gaudenz GeigerstAIger AttorneYs-At-lAW ltd.

Riccardo GeiserAltenBurger ltd. legAl + tAx

Merve GünsWIss federAl commercIAl regIstrY

Thomas H. HenleIl IndustrIe-leAsIng ltd.


Nicolas HerzognIedermAnn rechtsAnWÄlte

Anouk HirtBÄr & kArrer Ag

Ani HombergerlAlIve

Patrick Hünerwadellenz & stAehelIn

David JennyvIscher Ag

L. Mattias JohnsonfrorIep legAl Ag

Michael KramerpestAlozzI, memBer of lex mundI

Aline MatavIscher Ag

Kaisa MillereY

Andrea MolinomAg legIs sA

Marco MühlemanneY

Alain MusterpestAlozzI, memBer of lex mundI

Joanna OzimekoffIce federAl des routes

Daniela ReinhardtpWc sWItzerlAnd


Roman RinderknechteY

Ueli SchindlerAecom/urs

Daniel SchmitzpWc sWItzerlAnd

Corinne StuderhAndelsregIsterAmt des kAntons zurIch

Jean-Paul VulliétylAlIve

Astrid Waserlenz & stAehelIn

Patrick Weberekz elektrIzItÄtsWerke des kAntons zürIch

SYRIAN ARAB REPUBLIC

Joy AbiKhalilpWc leBAnon

Layla AlsammandeloItte

Ghada ArmalisArkIs & AssocIAtes

Reem Awadcommerce & engIneerIng consultAnts

Lubna DmairytAlAl ABu-ghAzAleh legAl (tAg-legAl)

Nada ElsayedpWc leBAnon

Anas GhazimeethAk - lAWYers & consultAnts

Fadi KardouskArdous lAW offIce

Guevara MihoubhekmIeh group

Alaa NizamAlAA nIzAm lAW fIrm

Louay OussioussI lAW fIrm

Ramez Raslancommerce & engIneerIng consultAnts

Mohammad SamourypWc leBAnon

Fadi SarkissArkIs & AssocIAtes

Arem TaweeleBrAheem tAWeel lAW offIce

Ebraheem TaweeleBrAheem tAWeel lAW offIce

TAIWAN, CHINA

mInIstrY of economIc AffAIrs

Ginny ChangpAmIr lAW group

Kuo-Ming ChangJoInt credIt InformAtIon center

Victor Changlcs & pArtners

Cherry ChentsAr & tsAI lAW fIrm, memBer of lex mundI

Chih-yu ChennAtIonAl development councIl regulAtorY reform center

Christine ChenWInkler pArtners

Edgar Y. ChentsAr & tsAI lAW fIrm, memBer of lex mundI

Jean ChennAtIonAl development councIl regulAtorY reform center

Lan Chun ChennAtIonAl development councIl regulAtorY reform center

Matthew ChenlIn & pArtners, AttorneYs-At-lAW

Nicholas V. ChenpAmIr lAW group

Yo-Yi ChenformosA trAnsnAtIonAl

Chun-Yih ChengformosA trAnsnAtIonAl

Lin Chia-HsienfInAncIAl supervIsorY commIssIon, BAnkIng BureAu

Dennis ChouvIA JustIce lAW offIces

Li-Li ChoupWc tAIWAn

Elva Chuanglee, tsAI And pArtners, AttorneYs-At-lAW

Philip T. C. FeifeI & cheng AssocIAtes

Mark Hartylcs & pArtners

Linda HoBollorÉ logIstIcs tAIWAn ltd.

Chiayu HsutAIpoWer

Jason HsupWc tAIWAn

Alan Huanglcs & pArtners

Ariel Huanglcs & pArtners

Jamie HuanghuAng & pArtners

Margaret Huanglcs & pArtners

Luke Hunglee, tsAI And pArtners, AttorneYs-At-lAW

Charles HwangYAngmIng pArtners

Yan-Shuen JennAtIonAl development councIl regulAtorY reform center

Gloria JuanYAngmIng pArtners

Naiju Kuanlexcel pArtners

Avis KuotBBc ltd.

En-Fong LanprImordIAl lAW fIrm

Chung-Teh Leelee, tsAI And pArtners, AttorneYs-At-lAW

David LeelIn & pArtners, AttorneYs-At-lAW

Jenny LeepAmIr lAW group

Hans LitBBc ltd.

John Lilcs & pArtners

Justin LiangBAker mckenzIe

Angela Linlexcel pArtners

Frank Linrexmed IndustrIes co. ltd.

Janice LintsAr & tsAI lAW fIrm, memBer of lex mundI

Jeffrey LinJoInt credIt InformAtIon center

Kien LinJoInt credIt InformAtIon center

Liang Chia LinteIkoku heAvY IndustrIes

Ming-Yen Lindeep & fAr, AttorneYs-At-lAW

Nelson J. LinhuAng & pArtners

Rich Linlcs & pArtners

Sheau Chyng LinprImordIAl lAW fIrm

Veronica LineIger

Julia LiuBollorÉ logIstIcs tAIWAn ltd.

Stacy Lolexcel pArtners

Wei-Chen LofInAncIAl supervIsorY commIssIon, BAnkIng BureAu

Judy Lulee And lI, AttorneYs-At-lAW

Joseph Nigood eArth cpA

Elizabeth Pailee, tsAI And pArtners, AttorneYs-At-lAW

Patrick Pai-Chiang Chulee And lI, AttorneYs-At-lAW

Jin-Fang Punchen, shYuu & pun

Lloyd RobertseIger

Ching-Ping Shaocollege of lAW, nAtIonAl tAIWAn unIversItY

Evan ShihvIA JustIce lAW offIces

Mingtong SupuBlIc constructIon commIssIon

Ian SungpWc tAIWAn

Melody TaitBBc ltd.

Scarlett TangtsAr & tsAI lAW fIrm, memBer of lex mundI

Ming TengYAngmIng pArtners

Bee Leay TeoBAker mckenzIe

David Tienlee And lI, AttorneYs-At-lAW

David Tsailexcel pArtners

Lu-Fa Tsaideep & fAr, AttorneYs-At-lAW

Huan-Kai TsengpWc tAIWAn

Vivian W. ChenpWc tAIWAn

Antoine WangtBBc ltd.

Evangeline WangBAker mckenzIe

Ja-Lin WunAtIonAl development councIl regulAtorY reform center

Yu-Lian XienAtIonAl development councIl regulAtorY reform center

Alex Yehlcs & pArtners

Debby Yulee, tsAI And pArtners, AttorneYs-At-lAW

TAJIKISTAN

Zhanyl AbdrakhmanovacentIl lAW fIrm

Samirzoda AbdualimshABAkAhoI BArQII shAhrI dushAnBe

Timur Abdulaevrsm legAl tAJIkIstAn llc

Bakhtiyor AbdulloevABm trAns servIce llc

Manuchehr AbdusamadzodacIBt - credIt InformAtIon BureAu In tAJIkIstAn

Farkhod AkbarovAssocIAtIon of mIcrofInAnce orgAnIzAtIons of tAJIkIstAn


Shodimurod AlovuddinovstAte commIttee on ArchItecture And constructIon of dushAnBe

Ilhom AmirhonovABm trAns servIce llc

Gulanor AtobekdeloItte & touche llc

Furkat AzizovcuBe ml

Jahongir BabaevsItABr Agro

Nasima BahramovamAvsIm

Hasan BoboevArcon lAW fIrm

Ikrom BobojonovBAnk eskhAtA

Lochinbek ErgashevtAJIk AvAngArd

Fakhriddin Fathuddinovrsm legAl tAJIkIstAn llc

Zabunniso FattidinovaAssocIAtIon of mIcrofInAnce orgAnIzAtIons of tAJIkIstAn

Shuhrat GayurzodamInIstrY of JustIce

Manvel HarutyunyangrAnt thornton llp

Navruz HotamovcentrAl AsIAn stock exchAnge

Ashraf Sharifovich IkromovArchIdeYA consultIng llc

Tohir IskandarzodaBAnk eskhAtA

Elena KaevapWc

Saidmurod KalandarovcommIttee for ArchItecture And constructIon under the government of tAJIkIstAn

Shahbozi KamoliyonnAtIonAl BAnk of tAJIkIstAn

Ravshan KarimiAgencY on puBlIc procurement of goods Works And servIces

Assel KhamzinapWc

Aziza KhodzhaevacuBe ml

Alisher KhoshimovcentIl lAW fIrm

Valeriy KimAssocIAtIon of BAnks of tAJIkIstAn

Tatyana KovpakheAlY consultAnts group plc

Bahrom Mahmadalievllc pArtner

Shirinbek Milikbekovmfo AlIf cApItAl


Farrukh MirhakimzodaAgencY on puBlIc procurement of goods Works And servIces

Khurshed MirziyoevtAx commIttee under government of the repuBlIc of tAJIkIstAn

Kamoliddin MukhamedovgrAtA InternAtIonAl

Shokir MukumovdIlofruz llc

Farrukh MuminovcroWe horWAth legAl AdvIsorY llc

Nazirbek NazirovcroWe horWAth legAl AdvIsorY llc

Temirlan NildibayevpWc

Ganchina NuralievacentIl lAW fIrm

Bahodur NurovgrAtA InternAtIonAl

Khabib OdinaevcroWe horWAth legAl AdvIsorY llc

Navruz OdinaevhImoYA

Ilhom Oimakhmadovllc AsIA

Umar Qobilovllc pArtner

Muhammad RahmatovArcon lAW fIrm

Shahnoza RakhmatullozodacommIttee for ArchItecture And constructIon under the government of tAJIkIstAn

Malika RakhmetovapWc

Bekhzod RasulovnAtIonAl BAnk of tAJIkIstAn

Daler SadikovBAnk eskhAtA

Aisanat Safarbek kyzygrAtA InternAtIonAl

Abubakr SafarzodacommIttee for ArchItecture And constructIon under the government of tAJIkIstAn

Haitov SaidahmadstAte servIce of energY supervIsIon

Zamira SamadovaImkon consultIng ltd.

Emin SanginzodamInIstrY of lABor, mIgrAtIon And emploYment of populAtIon

Marina Shamilovarsm legAl tAJIkIstAn llc

Takdir SharifovtAkdIr shArIfov prIvAte prActItIoner

Safol Sharifzodasue regIstrAtIon of ImmovABle propertY

Rezvon SharipovBArkI toJIk

Mavlonov ShernazarmegA constructIon group

Abdujabbor ShirinovnAtIonAl BAnk of tAJIkIstAn

Dzhamshed ShoimzodamInIstrY of energY And WAter resources

Saifiddin SodikovAdl consultIng

Farukh SultonovtAJnor consultIng

Indira TadzhievagrAnt thornton llp

Rahmon Faqirzoda Umariyonsue regIstrAtIon of ImmovABle propertY

Ulugbek Umarovsue scIentIfIc-reseArch center of constructIon And ArchItecture

Surayo UrakovasAmImI constructIon group

Mansur ValievAgencY on puBlIc procurement of goods Works And servIces

Anna ViktorovaImkon consultIng ltd.

Farrukh Zayniddinov

TANZANIA

puBlIc procurement regulAtorY AuthorItY

Frank AminielBAnk of tAnzAnIA

Neelam BabulkIlIndu gIAttAs & pArtners

Aloys BahebeAloYs & AssocIAtes

Alex BundalaBollorÉ AfrIcA logIstIcs

Valery DjambyBollorÉ AfrIcA logIstIcs

Luka ElingayaeAst AfrIcAn lAW chAmBers

Aggrey ErnestAtz lAW chAmBers

Christopher GiattaskIlIndu gIAttAs & pArtners

Lincoln P. Irungudl shIppIng compAnY ltd.

Anitha IshengomatAnesco ltd.

Sophia D. IssaAtz lAW chAmBers

Sujata JaffernexIA sJ tAnzAnIA

Haika-Belinda John MachavemmA consult AttorneYs

John R. Kahyoza

Alex KalanjetAnesco ltd.

Apollo LaizermInIstrY of lAnds, housIng And humAn development settlements

Herman LupogovemmA consult AttorneYs

Stanley MabitiABenrY & compAnY AdvocAtes

Nkanwa MaginaBAnk of tAnzAnIA

Siri A. MalaimAlAI freIght forWArders ltd.

Sunil Maruneptune ArchItects

Umaiya MasoliBAnk of tAnzAnIA

Henry Sato Massabam&A AttorneYs

Lydia Massawenmm AttorneYs

Abdul MasungatAnesco ltd.

Loveluck MeenavemmA consult AttorneYs

Mathias MhinafIn & lAW

Tonny MissokiacredItInfo tAnzAnIA lImIted

Deogratias MnyamaniBAnk of tAnzAnIA

Samiath MohamedAtz lAW chAmBers

Freddy MoshytAnzAnIA revenue AuthorItY

Mirumbe MsetipWc tAnzAnIA

Ayoub MtafyanexlAW AdvocAtes

Irene MwanyikaABenrY & compAnY AdvocAtes

Angel MwesigaABenrY & compAnY AdvocAtes

Athanasius NangalitAnesco ltd.

Stella NdikimieAst AfrIcAn lAW chAmBers

David Nganilagovernment procurement servIce AgencY

Geofrey PaulfIn & lAW

Shamiza RatansiAtz lAW chAmBers

Eric Frank RingofIn & lAW

Costa RubagumyatAnesco ltd.

Harriet Wandira RumanyikaBollorÉ AfrIcA logIstIcs

Patrick SangavemmA consult AttorneYs

Sonal SejpalAtz lAW chAmBers

Rishit ShahpWc tAnzAnIA

Jacqueline SilaaAtz lAW chAmBers

Eve Hawa Sinarerex consultIng lImIted

Tom SipembaeAst AfrIcAn lAW chAmBers

Miriam SudipWc tAnzAnIA

Mark TindamanyireeAst AfrIcAn lAW chAmBers

Regis TissierBollorÉ AfrIcA logIstIcs

THAILAND

AdvAnce AdJustIng AssocIAtes co. ltd. (AAA)

mInIstrY of fInAnce

thAI nAtIonAl shIppers’ councIl

tvl gloBAl logIstIcs

Panida AgkavikaiBAngkok gloBAl lAW offIces lImIted

Chavapol AkkaravoranunBAker mckenzIe

Somsak AnakkaselapWc thAIlAnd

Jutharat AnuktannakulchAndler mhm lImIted

Puangrat AnusantieY

Janist Aphornratanatmf thAIlAnd lImIted

Jongruk AreewongBAngkok gloBAl lAW offIces lImIted

Rapeeporn BhasabutraprovIncIAl electrIcItY AuthorItY

Amara BhuwanawatsIAm premIer InternAtIonAl lAW offIce lImIted

Nuttapon Boonchokchuayport AuthorItY of thAIlAnd

Nachareeya BoonmapidepArtment of BusIness development, mInIstrY of commerce

Sakaewan BoonsuriyaphanWeerAWong, chInnAvAt & pArtners ltd.

Jayavadh BunnagInternAtIonAl legAl counsellors thAIlAnd lImIted (Ilct)

Palawi BunnagInternAtIonAl legAl counsellors thAIlAnd lImIted (Ilct)

Anawat BuraphachondepArtment of puBlIc Works And toWn & countrY plAnnIng

Thanakorn BusarasopitkulpWc thAIlAnd

Brendan CarrollBAker mckenzIe

Nopadol ChaipunyaBAngkok metropolItAn AdmInIstrAtIon

Chirasak ChanbamrungthAI InternAtIonAl cArgo And contAIner termInAls AssocIAtIon (tIctA)

Theerapun ChanchindaprovIncIAl electrIcItY AuthorItY

Chatchawal Chansaengsukscg legAl counsel lImIted

Monvasa Charoenkhanls horIzon lImIted

Phadet CharoensivakonnAtIonAl credIt BureAu co. ltd.

Damrong CharoenyingBAngkok metropolItAn AdmInIstrAtIon

Suthinee ChetchouwaliWeerAWong, chInnAvAt & pArtners ltd.

Cheewin ChiangkanBAker mckenzIe

Nattaphol ChinawongnAtIpAtAnA lAW offIce

Chinnavat ChinsangaramWeerAWong, chInnAvAt & pArtners ltd.

Weerawong ChittmittrapapWeerAWong, chInnAvAt & pArtners ltd.

Thanyaphat ChoksirithananonAnglo-thAI legAl

Sukhontha CholchawalitInternAtIonAl legAl counsellors thAIlAnd lImIted (Ilct)

Sutinee ChongkriengkraiBAngkok gloBAl lAW offIces lImIted

Bhuvadol Chongsathirathamls horIzon lImIted

Suphakorn ChueabunchaichAndler mhm lImIted

Suwanna ChuerboonchaisecurItIes And exchAnge commIssIon

Nuttita ChungsawatAntAres AdvIsorY ltd.

Manlio CusanoAnglo-thAI legAl

Monnira DanwiwatBAngkok gloBAl lAW offIces lImIted

Thirapa GlinsukonpWc thAIlAnd

José HerreraherrerA & pArtners

Suradech Hongsadfdl lImIted

Nitiyaporn Imjaithe comptroller generAl’s depArtment (cgd), mInIstrY of fInAnce

Chatchai InthasuwanchAndler mhm lImIted

Khwan JarupaiboonBAngkok gloBAl lAW offIces lImIted

Soraweeya JintawirojprovIncIAl electrIcItY AuthorItY

Nuttinee Kaewsa-ardnAtIonAl credIt BureAu co. ltd.

Ratthai KamolwarinchAndler mhm lImIted

Wabawut KaojarernWeerAWong, chInnAvAt & pArtners ltd.

Manuttsak KhamchayploYprAthIp InternAtIonAl lAW offIce

Amnart KhongsakdazIco lAW

Supranee KomwatcharapongthAI Aeo Importer & exporter AssocIAtIon

Chaiyut Kumkun

Chanida LeelanuntakulBAker mckenzIe

John LewisAnglo-thAI legAl

Kunjira LhorprasertnAtIpAtAnA lAW offIce

Sakchai LimsiripothongWeerAWong, chInnAvAt & pArtners ltd.

Siamchai LimsrikanjanaAnglo-thAI legAl

Nattaya LohasomboonlAWplus ltd.


James LutterussIAm premIer InternAtIonAl lAW offIce lImIted

Florian MaierAntAres AdvIsorY ltd.

Narissara MalaipongsedepArtment of lAnds

Douglas D. MancilldeAcons

Thanissorn MasuchandBAker mckenzIe

Keawalee MeesangBAngkok gloBAl lAW offIces lImIted

Rudeewan MikhanorneY

Kasarn Na ManoromBAngkok gloBAl lAW offIces lImIted

Anuwat NgamprasertkulpWc thAIlAnd

Warintorn OngartBAngkok gloBAl lAW offIces lImIted

Surapol OpasatiennAtIonAl credIt BureAu co. ltd.

Pinij Panaviwatc.k. & p. electrIc co. ltd.

Rujaporn ParitsantikzIco lAW

Krit PasitthAI electrIcAl And mechAnIcAl contrActors AssocIAtIon

Natnicha PawasittichotsecurItIes And exchAnge commIssIon

Niwes PhancharoenworakulchAndler mhm lImIted

Athiwuth PhanprechakijchAndler mhm lImIted

Chanidapa PichidgarncarthAI electrIcAl And mechAnIcAl contrActors AssocIAtIon

Pakinee PipatpokanAtIonAl credIt BureAu co. ltd.

Wagee PitakprajyakulmetropolItAn electrIcItY AuthorItY

Viroj PiyawattanamethaBAker mckenzIe

Edward Thiravej PloysongsangploYprAthIp InternAtIonAl lAW offIce

Perapong PoonsombatsecurItIes And exchAnge commIssIon

Prai PralardnetrdepArtment of BusIness development, mInIstrY of commerce

Chitchai PunsantIlleke & gIBBIns

Simon Z. Rajandfdl lImIted

Pisut RakwongpIsut & pArtners

Rangsima RattanalegAl executIon depArtment

Vunnipa RuamrangsripWc thAIlAnd

Chaiwat RungsipanodornBAngkok metropolItAn AdmInIstrAtIon

Sukhprem SachdechasAtYApon & pArtners

Jedsarit SahussarungsiWeerAWong, chInnAvAt & pArtners ltd.

Sataporn SamanyapornBAngkok gloBAl lAW offIces lImIted

Passawish SapklinWeerAWong, chInnAvAt & pArtners ltd.

Peangnate SathiensoponchAndler mhm lImIted

Ubolmas SathiensoponchAndler mhm lImIted

Peangnate SawatdipongchAndler mhm lImIted

Derik SchmidttIlleke & gIBBIns

Anong SeehapanInternAtIonAl legAl counsellors thAIlAnd lImIted (Ilct)

Leena Shahcs&n shIppIng co

Panya SittisakonsinBAker mckenzIe

Pralakorn SiwawejWeerAWong, chInnAvAt & pArtners ltd.

Ratanavadee SomboonlegAl executIon depArtment

Kowit SomwaiyalAWplus ltd.

Kaittipat SonchareonBAngkok metropolItAn AdmInIstrAtIon

Poosuda SongkasiriprovIncIAl electrIcItY AuthorItY

Nuttakorn SorakunorBIs legAl AdvIsorY ltd.

Chatchawarl Charles SornsurarsdrcBsc lAW offIces

Audray Souchedfdl lImIted

Sarita SrimachandpWc thAIlAnd

Natasha StewartmsnA ltd.

Kamonnatch SukhathaithamBAngkok gloBAl lAW offIces lImIted

Korapat SukhummekpWc thAIlAnd

Atchara Suknaibaiboontmf thAIlAnd lImIted

Picharn SukparangseeBAngkok gloBAl lAW offIces lImIted

Nitchakamon SuliyanAtIpAtAnA lAW offIce

Sunpasiri Sunpa-a-sals horIzon lImIted

Pattamakan Suparptmf thAIlAnd lImIted

Tanatis SuraborwornBAngkok metropolItAn AdmInIstrAtIon

Wayu SuthisarnsuntornpIsut & pArtners

Ruenvadee SuwanmongkollegAl executIon depArtment

Naddaporn SuwanvajukkasikijlAWplus ltd.

Hunt TalmagechAndler mhm lImIted

Thitima TangpraserteY

Ornanong Tesabamroongs.J. InternAtIonAl legAl consultIng And AdvIsorY co. ltd.

Noppramart ThammateeradaychosIAm premIer InternAtIonAl lAW offIce lImIted

Siriporn ThamwongsineY

Wichayaporn ThangjittipornlAWplus ltd.

Norarat TheeranukoonBAngkok gloBAl lAW offIces lImIted

Atitaya ThongboonlegAl executIon depArtment

Nantika TipayamontriInternAtIonAl legAl counsellors thAIlAnd lImIted (Ilct)

Kris TontipiromyasecurItIes And exchAnge commIssIon

Paisan TulapornpipatBlue oceAn logIstIcs co. ltd.

Kitipong UrapeepatanapongBAker mckenzIe

Chumpicha VivitasevWeerAWong, chInnAvAt & pArtners ltd.

Panorn WangtrakulcsBs lAW offIces

Somboon WeerawutiwongpWc thAIlAnd

Norrapat WerajongchAndler mhm lImIted

Soraya WongbencharatBAngkok gloBAl lAW offIces lImIted

Warathorn WongsawangsiriWeerAWong, chInnAvAt & pArtners ltd.

Nontawal WongsinBAker mckenzIe

TIMOR-LESTE

Lukeno AlkatiridA sIlvA teIxeIrA & AssocIAdos ldA

Nur Aini Djafar AlkatiriBAnco centrAl de tImor-leste

Ricardo Alves SilvamIrAndA & AssocIAdos

Elisangela AmaralmIrAndA & AssocIAdos

Antonio Amaral da SilvapAYA’s sIsters ldA

Rui AmendoeiravdA - vIeIrA de AlmeIdA & AssocIAdos

José Borges GuerramIrAndA & AssocIAdos

Paula Caldeira DutschmannmIrAndA & AssocIAdos

Duarte CarneirocrA tImor

Joel Castro de AbreucrA tImor

Carolina ChavesABreu And c&c AdvogAdos

João Cortez VazvdA - vIeIrA de AlmeIdA & AssocIAdos

Marina Costa CabralvdA - vIeIrA de AlmeIdA & AssocIAdos

Joana CustóiasmIrAndA & AssocIAdos

Octaviana Da S.A. MaxanchesBAnco centrAl de tImor-leste

Pascoela M. R. da SilvaBAnco centrAl de tImor-leste

Francisco de Deus MaiaBAnco centrAl de tImor-leste

Aniceto do RosarionAtIonAl procurement commIssIon

Margarida Duarte SantosABreu And c&c AdvogAdos

Anthony Frazier

Tereza Garcia AndrémIrAndA & AssocIAdos

Adi GhaniepWc

Renato Guerra de Almeida

João LeitemIrAndA & AssocIAdos

Nuno MarrazesdA sIlvA teIxeIrA & AssocIAdos ldA

Isabel MiracrA tImor

Paulo OliveiracrA tImor

Elisa PereiraABreu And c&c AdvogAdos

Catarina Pinto CorreiavdA - vIeIrA de AlmeIdA & AssocIAdos

Vega RamadhanpWc

Decio Ribeiro SarmentotrAdeInvest tImor leste

Rui Botica SantoscrA tImor

Gaurav SareendeloItte

Ricardo SilvamIrAndA & AssocIAdos

Duarte Simões CarneirocrA tImor

Paul Stevensonppc gloBAl trAdIng compAnY

Erik Stokesrms engIneerIng And constructIon

Jose TeixeiradA sIlvA teIxeIrA & AssocIAdos ldA

Tim Robert WatsonpWc

TOGO

BceAo

credItInfo volo

Kodjovi AbaAgBoYIBor

Abbas AboulayedIrectIon gÉnÉrAle de l’energIe

Claude AdamaAQuereBuru And pArtners, socIÉtÉ d’AvocAts JurIdIQue et fIscAl

Jean-Marie AdenkacABInet AdenkA

Kossi Mawuse AdjedomolemArtIAl AkAkpo et AssocIÉs

Komi Adjivon KowuvisocIÉtÉ togolAIse des eAux

Sylvia Adjoa Hundt AquereburuoffIce notArIAl sYlvIA AdJoA hundt AQuereBuru

Ahmed Esso-Wavana AdoyioffIce togolAIs des recettes

Kokou Gadémon AgbessicABInet lucreAtIf

Ayétsé Modeste AgboArchImod - cABInet d’ArchItecture moderne

Koffi Delalom AhiakporoffIce togolAIs des recettes

Martial AkakpomArtIAl AkAkpo et AssocIÉs

Nicolas Kossi Akidjetanordre nAtIonAl des ArchItectes du togo (onAt)

Yves Yaovi AkoueetInsel

Kossi Adotê Akpaganascp dogBeAvou & AssocIes

Thierry Akpaganascp dogBeAvou & AssocIes

Abirhé Marthe Akpoordre nAtIonAl des ArchItectes du togo (onAt)

Alley Dandé Alagbe Dikeniordre nAtIonAl des ArchItectes du togo (onAt)

Eklu Patrick Amendahordre nAtIonAl des ArchItectes du togo (onAt)

Cécile Assogbavietude notArIAle AssogBAvI

Kossi AyatetrIBunAl de lome

Adjovi Lydia Azamati BouakacABInet de notAIre AzAmAtI BouAkA

Yawo Marcel Aziakoordre nAtIonAl des ArchItectes du togo (onAt)

Komi BalioffIce togolAIs des recettes


Horacio BessouBessou trAns

Romain DansouAgence epAuc nouvelle

Essenouwa DeglacompAgnIe energIe electrIQue du togo (ceet)

Kofimessa DevotsoucABInet d’AvocAt

Koffi Adjévi Djahlinscp dogBeAvou & AssocIes

Kokou DjegnonmInIstère de l’urBAnIsme et de l’hABItAt

Didier Kodjo DogbecABInet de notAIre dogBe

Sédjro Koffi Dogbeavouscp dogBeAvou & AssocIes

Thérèse DonumArtIAl AkAkpo et AssocIÉs

Dede Edwige DorsocompAgnIe energIe electrIQue du togo (ceet)

Essiame Koko DzokalAWYer

Aklesso Louis-Edson Edeouversus ArchItecture

Bassimsouwé Edjam-EtchakidIrectIon des servIces technIQue de lA mAIrIe

Ayaovi Gbedevi EglohoffIce togolAIs des recettes

Désiré K. EkpedAs-togo

Rose EkuepWc

Bérenger EttepWc

Léopold Y. Gagnon ToblecABInet d’AvocAts me toBle gAgnon

Essi Farida Geraldoordre nAtIonAl des ArchItectes du togo (onAt)

Molgah Kadjaka-AbougnimacABInet de notAIre kAdJAkA-ABougnImA

Amatékoé KangnimArtIAl AkAkpo et AssocIÉs

Eza Emile KaoezA ArchItectures

Komivi KassegnecompAgnIe energIe electrIQue du togo (ceet)

Laurent Kodjokpmg togo

Joseph Kodzo SipotomArtIAl AkAkpo et AssocIÉs

Folydze Kofi ZobinuBosWell consultIng group

Lardja KombateAutorItÉ de rÉgulAtIon des mArchÉs puBlIcs

Bleounou KomlancABInet d’AvocAt

Agbéwonou KoudassecABInet de mAÎtre gAlolo soedJede

Hokaméto KpenouAutorItÉ de rÉglementAtIon du secteur de l’electrIcItÉ (Arse)

Kwami Etsè Cosmas Kuigan-Koffiordre nAtIonAl des ArchItectes du togo (onAt)

Essoham Komlan LabarioffIce togolAIs des recettes

Péyébinesso Charles-Gilbert Limazieordre nAtIonAl des ArchItectes du togo (onAt)

Joël K. Locohetude me locoh k. Joël

Emmanuel Efoe MamlanmArtIAl AkAkpo et AssocIÉs

Koffi Sylvain Mensah AttohcABInet mAÎtre mensAh-Attoh

Ayele Irene Mensah-SodjicABInet de notAIre mensAh-sodJI

Colette MigancABInet mAÎtre mensAh-Attoh

Yaovi MontchomArtIAl AkAkpo et AssocIÉs

Aftar MouroupuBlIc procurement regulAtorY AuthorItY (Armp)

Laname NayantecAlAfI

Comlan Anani Occanseyordre nAtIonAl des ArchItectes du togo (onAt)

Dissadama Ouro-BodioffIce togolAIs des recettes

Assoumanou PiyakicABInet de notAIre pIYAkI

Riaka Niaina RakotonaivoJohn W. ffooks & co.

Samuel SanwogouchAmBre de commerce et d’IndustrIe du togo (ccIt)

Galolo SoedjedecABInet de mAÎtre gAlolo soedJede

Lazare Sossoukpescp dogBeAvou & AssocIes

Vigninou Sossoukpescp dogBeAvou & AssocIes

Dominique TabesocIÉtÉ togolAIse des eAux

Labri TagbaoffIce togolAIs des recettes

Essozimna Tchassim

Mouhamed Tchassona Traoreetude me mouhAmed tchAssonA trAore

Essodina Constant Tcheouafeiordre nAtIonAl des ArchItectes du togo (onAt)

Fafavi Tossah Adomscp dogBeAvou & AssocIes

Koffi TsolenyanucABInet de notAIre tsolenYAnu

Senyo Komla Wozufiacomelec ÉlectrIcItÉ

Apotevi ZekpacompAgnIe energIe electrIQue du togo (ceet)

Komla Edem ZotchimArtIAl AkAkpo et AssocIÉs

TONGA

croWn lAW

John ApplebyWIlson mckAY

Rosamond BinglAnds, surveY And nAturAl resources mInIstrY

Sela BloomfieldsolutIon consultIng house ltd.

Josh Collinsfletcher constructIon

Delores ElliottdAtA BureAu (vAnuAtu) lImIted

Pipiena FaupulamInIstrY of revenue And customs

Tapaita FifitatongA development BAnk

Anthony Frazier

Lopeti HeimulimInIstrY of InfrAstructure

Mosese Lavemaiports AuthorItY tongA

Fisilau LeonemInIstrY of InfrAstructure

Lutoviko ManuutA’Atu & AssocIAtes

Samisoni MasilatongA development BAnk

Seini MovetetongA development BAnk

Soni SataitongA poWer ltd.

Dana Stephensonstephenson AssocIAtes

Ralph Stephensonstephenson AssocIAtes

Lesina TongalesInA tongA lAW fIrm

Pesalili TuianomInIstrY of InfrAstructure

Lavinia Tu’itahi Hermanscfr lIne tongA

Christine M. ‘Uta’atuutA’Atu & AssocIAtes

Sila VaénukumInIstrY of InfrAstructure

Fatai VaihutongA development BAnk

Fotu VeikunemInIstrY of InfrAstructure

TRINIDAD AND TOBAGO

Ashmead AliAshmeAd AlI & co.

Rene AustintrInIdAd & toBAgo electrIcItY commIssIon

Sandra Barratt

Stein CarringtongsAl desIgns ltd.

Thomas EscalantetrAnsunIon

Dennis FakooryfAkoorY & compAnY ltd.

Christain FlemingmustAng engIneerIng And generAl contrActIng compAnY lImIted

Nicolette FrankieJ.d. sellIer & co.

Hadyn-John GadsbyJ.d. sellIer & co.

Alison GrosbergdesIgnWorks ltd.

Melissa Inglefieldm. hAmel-smIth & co., memBer of lex mundI

Dexter LallpremIer customs BrokerAge

Sunil LalloogA fArrell And AssocIAtes

Kevin MarajprIceWAterhousecoopers lImIted

Ian MarfleetAcuItAs cArIBBeAn ltd.

Imtiaz MohammeddeltA electrIcAl contrActors, ltd.

Nassim MohammedeY

David MontgomeryhlB montgomerY & co.

Mark James MorganfItzWIllIAm stone furness-smIth & morgAn

Sheldon MycoosYnovAtIons lImIted

Kevin NurseJohnson, cAmAcho & sIngh

Kerry PariagtoWn And countrY plAnnIng dIvIsIon

Sonji Pierre ChaseJohnson, cAmAcho & sIngh

Catherine Ramnarinem. hAmel-smIth & co., memBer of lex mundI

Alvin RamsarantrInIdAd & toBAgo electrIcItY commIssIon

Kelvin RamsooktrInIdAd & toBAgo electrIcItY commIssIon

Andre RudderJ.d. sellIer & co.

Alice SalandygsAl desIgns ltd.

Arun SeenathdeloItte

Stephen A. SinghJohnson, cAmAcho & sIngh


Lisa TheodorefItzWIllIAm stone furness-smIth & morgAn

Tammy Timal-ToondaygrAnt thornton orBIt solutIons lImIted

Turkessa WarwickBrokerAge solutIon

Michael XavierAllum chAmBers

TUNISIA

commune de tunIs

ferchIou et AssocIes

InstItut nAtIonAl de lA stAtIstIQue

Samir AbdellyABdellY & AssocIes

Mourad AbdelmoulaAfInco, A memBer of nexIA InternAtIonAl

Dhaoudi Abdessattarcmd lAW fIrm

Amel AbidaBAnQue centrAle de tunIsIe

Nesrine Amrieversheds sutherlAnd

Salma AremconservAtIon de lA proprIÉtÉ foncIère

Taoufik Bel Hadj SlimaneArAmex tunIsIA

Ines BelardicAf memBre du rÉseAu InternAtIonAl pWc

Adly BellaghaAdlY BellAghA & AssocIAtes

Lassaad Ben AbbésfIdelYs InternAtIonAl trAnsport

Khaled Ben AbdallahmInIstère du comerce - dIrectIon gÉnÉrAle du commerce extÉrIeur

Henda Ben AchourAdlY BellAghA & AssocIAtes

Mohamed Ben AchourArchItectes conseIl InternAtIonAl

Zied Ben AlisocIÉtÉ tunIsIenne d’IndustrIe electrIQue et de lumIère (stIel)

Marouen Ben Haj YahiaWorld freIght servIce

Dhouha Ben HassenconseIl du mArchÉ fInAncIer - cmf

Mehdi Ben Ismail

Wassim Ben MahmoudBureAu WAssIm Ben mAhmoud

Kais Ben Meftahsomelec

Amel Ben RahalBAnQue centrAle de tunIsIe

Anis Ben SaidgloBAl AudItIng & AdvIsIng

Fakher Ben SalemcAId esseBsI & Ben sAlem AssocIÉs

Abdelfetah BenahjiferchIou & AssocIÉs


Walid BenamorAvocAts tunIsIens reunIs Atr

Aslan BerjebcABInet BerJeB lAWYers

Malek BessrourkAmmoun & kAllel

Anis BettaiebcABInet d’AvocAts BettAïeB

Peter BismuthtunIsIe electro technIQue

Maryem Blidi Ben KarimABu ghAzAleh IntellectuAl propertY

Issameddine BoujemaasocIÉtÉ tunIsIenne de l’elecrIcItÉ et du gAz (steg)

Omar BoukhdirIto logIstIc tunIsIe

Dhouha BoukraacABInet neffAtI krIchene

Mehrez BoussayenecABInet d’AvocAts mehrez BoussAYene

Ahmed BouzguandasocIÉtÉ BouzgAndA et frères

Salaheddine Caid EssebsicAId esseBsI & Ben sAlem AssocIÉs

Adel Mohsen ChaabanemAzArs

Karim ChaabaneArke InternAtIonAle

Salma ChaariABdellY & AssocIes

Elyes ChafterchAfter rAouAdI lAW fIrm

Zine el Abidine ChafterchAfter rAouAdI lAW fIrm

Thouraya ChebbicABInet notAIre thourAYA cheBBI

Faouzi CheikhBAnQue centrAle de tunIsIe

Asma ChennoufilAWYer

Mona CherifgIde loYrette nouel, memBer of lex mundI

Adel ChouariregIstre nAtIonAl des entreprIses

Faez ChoyakheY

Abdelmalek DahmanidAhmAnI trAnsIt InternAtIonAl

Salah DakhlaouidAkhlAouI & pArtners

Mohamed DerbelBdo

Faiza DjabnounAgence de promotIon de l’IndustrIe et de l’InnovAtIon - ApII

Mohamed Lotfi El Ajeriel AJerI lAWYers eAl

Fares El Henieversheds sutherlAnd

Mohamed Ali Elaouani CherifmAzArs

Emna EzzeddineAvocAts tunIsIens reunIs Atr

Abderrahmen FendricAf memBre du rÉseAu InternAtIonAl pWc

Amine FerchiouferchIou & AssocIÉs

Noureddine FerchiouferchIou & AssocIÉs

Amina FradicAf memBre du rÉseAu InternAtIonAl pWc

Afif GaigiAvocAts conseIls AssocIÉs

Zied GallalagAllAlA lAW fIrm

Lamia Gdourael AJerI lAWYers eAl

Noureddine GhazouanicABInet ghAzouAnI

Asma GhouloffIce de lA topogrAphIe et du cAdAstre - tunIsIe

Kamel GomrimunIcIpAlItÉ de tunIs

Faten GuemriJurIs AffAIres AvocAts & conseIls

Imen GuettatcAf memBre du rÉseAu InternAtIonAl pWc

Sonia Hadj KacemmohAB

Rym HammamBAnQue centrAle de tunIsIe

Rym HammamicABInet zAAnounI & AssocIÉs

Naceur HammamiacABInet notAIre nAceur hAmmAmIA

Abdellatif HammoudasemAp

Khaoula HammoudasemAp

Mahmoud HassenlAWYer

Donia Hedda EllouzecABInet mAÎtre donIA heddA ellouze

Hajer HmilahmIlA lAW fIrm

Anis JabnoungIde loYrette nouel, memBer of lex mundI

Hager JaïbicABInet zAAnounI & AssocIÉs

Badis JedidimezIou knAnI & AssocIÉs

Najet JelassimAlouche AvocAts-conseIls

Ahmed KallelkAmmoun & kAllel

Sami KallelkAllel & AssocIAtes

Mohamed KammounkAmmoun & kAllel

Akram KheliffusIon ArchItectes

Zouhour KourdacABInet ABId kourdA

Sami KrichensAcnA

Emna KrichenecABInet neffAtI krIchene

Jamel KsibiunIon tunIsIenne de l’IndustrIe, du commerce et de l’ArtIsAnAt (utIcA)

Hatem LouatiAgence de promotIon de l’IndustrIe et de l’InnovAtIon - ApII

Mabrouk MaalaouicAf memBre du rÉseAu InternAtIonAl pWc

Sami Mahbouli

Slim MalouchemAlouche AvocAts-conseIls

Khaled MarzoukrÉpuBlIQue tunIsIenne centre InformAtIQue du mInIstere des fInAnces

Samia Mayara

Ahmed Mellitisteg

Faouzi MilimIlI And AssocIAtes

Elyes NeffaticABInet neffAtI krIchene

Olfa OthmaneBAnQue centrAle de tunIsIe

Najat OuafimInIstrY of eQuIpment, housIng And terrItorIAl development

Ridha Oueslatisteg

Josue Penaloza QuispeBrAlIrWA ltd.

Habiba RaouadichAfter rAouAdI lAW fIrm

Omar RekikeY

Wadii RhoumaconservAtIon de lA proprIÉtÉ foncIère

Skander SallemicABInet skAnder sAllemI

Slah SlahouimInIstrY of eQuIpment, housIng And terrItorIAl development

Ayed SrihaAs ArchItecture

Hafedh Trabelsi

Slim TurkiturkI AvocAts

Wassim TurkiAWt AudIt & conseIl

Anis WahabiAWt AudIt & conseIl

Mohamed ZaanounicABInet zAAnounI & AssocIÉs

Sami ZaouieY

Tarak Zghalsogelec

Hafedh ZribigloBAl AudItIng & AdvIsIng

TURKEY

BAlcI mImArlIk

BoğAzIÇI elektIk dAğItIm Aş (BedAş)

ÇAkmAk elektrIk

efsAne BIlg. müh. ltd. ştI.

sAğlAm mImArlIk

sÖnmez mImArlIk

Erol AcunÖzAk tekstIl

Tuğcan AkalınBezen & pArtners

Ahmet Sait AkboğaenergY mArket regulAtorY AuthorItY

Fatih Akçaoğluford otomotIv sAnAYI A.ş.

Seda AkipekcerrAhoğlu lAW fIrm

Mey Akkayanhergüner BIlgen Özeke AttorneY pArtnershIp

Başak AkpınarpWc turkeY

Can Yasin AksoypAksoY lAW fIrm

Ertuğrul AksoypWc turkeY

Müjdem Aksoy ÇevikcerrAhoğlu lAW fIrm

Tayfun Akusta3e dAnIşmAnlIk ltd. ştI.

Selenay Akyolford otomotIv sAnAYI A.ş.

Simge Akyüz-Haybatdevres lAW offIce

Duygu AlkanmAvIoglu & AlkAn lAW offIce (Admd)

Cemal AraalanpostAcIoglu lAW fIrm

Selin Barlin AralpAksoY lAW fIrm

Ergun Benan Arsevenmoroğlu Arseven

Eris Arslankoc holdIng

Mehmet Mücahit ArvasmInIstrY of trAde

Aysun AtılmInIstrY of trAde

Turkay Avanashergüner BIlgen Özeke AttorneY pArtnershIp

Aykut AydinBezen & pArtners

Nazlı Başak AyıkÇAkmAk lAW fIrm

İlay AykanatmInIstrY of trAde

Elvan AzizpAksoY lAW fIrm

Derya BaksıtArlAn – BAksI lAW fIrm

Z. İlayda BalkanmAvIoglu & AlkAn lAW offIce (Admd)

Naz Bandik HatipogluÇAkmAk lAW fIrm

Yiğit Baranhergüner BIlgen Özeke AttorneY pArtnershIp

Özlem Eda BaşalmaÇAkmAk lAW fIrm

Burcu Basarhergüner BIlgen Özeke AttorneY pArtnershIp

Erdem BasgulÇAkmAk lAW fIrm

Harun BayramogluItkIB IstAnBul textIle And AppArel exporters’ AssocIAtIon

Serdar BezenBezen & pArtners

Yeşim BezenBezen & pArtners

Dilara BilgenpWc turkeY

Erkan BilgenİstAnBul AnAdolu YAkAsI elektIrIk dAğItIm şIrketI

Aysegul BogrunersoY BIlgehAn lAWYers And consultAnts

Nevzat BoztaşIstAnBul regIonAl court

Gülce BudakpWc turkeY

Berkant CagalpWc turkeY

Timur Cakmakkpmg

Esin ÇamlıbelturunÇ lAW offIce

Ayşe Selcen CanÇetInel lAW fIrm

Ahmet Can BalakmInIstrY of trAde

Gökhan ÇanaçigenerAl dIrectorAte of lAnd regIstrY And cAdAstre

Uraz CanbolatcerrAhoğlu lAW fIrm

Zeynep CantimurcApItAl mArkets BoArd of turkeY

Maria Lianides ÇelebiBener lAW offIce, memBer of Ius lABorIs

Ezgi CelikturkIsh IndustrY And BusIness AssocIAtIon

Pınar Çelikmgc legAl

Gökseli Cengizergun AvukAtlIk Burosu

Yasemin ÇetinelÇetInel lAW fIrm

Orçun Çetinkayamoroğlu Arseven

Hakkı Cihan Türkmgc legAl

Huseyin Batuhan Çolakhergüner BIlgen Özeke AttorneY pArtnershIp

Niyazi ÇömezdeloItte

Mesut Dagdeyirenventur customs Brokers llc

Yavuz DayıoğlupWc turkeY

Süleyman Kaya DemireldemIrel mühendIslIk

Hakan DenizmInIstrY of trAde

Rüçhan Derici3e dAnIşmAnlIk ltd. ştI.

Emine Devresdevres lAW offIce

Ebru DicleturkIsh IndustrY And BusIness AssocIAtIon


Şule Dilek ÇelikcerrAhoğlu lAW fIrm

Sezin DündarcerrAhoğlu lAW fIrm

Mustafa DurakoğluÇAkmAk lAW fIrm

Bilinç EmiroğlupekIn & pekIn

Gülşen EnginÇAkmAk lAW fIrm

Nilay EnkürturunÇ lAW offIce

Gökben Erdem DiricandIrIcAn gÖzütok

Emre Ergin ErganigenerAl dIrectorAte of lAnd regIstrY And cAdAstre

Zeynep Cankan ErgunaypostAcIoglu lAW fIrm

Mustafa Soner Eroğluventur customs Brokers llc

Ertug Ersoyorge electrIcAl contrActIng

Selin ErtenÇAkmAk lAW fIrm

Naz EsenturunÇ lAW offIce

Çağdaş Evrim Ergünergun AvukAtlIk Burosu

Sinan FidangenerAl dIrectorAte of lAnd regIstrY And cAdAstre

Özgür Can GeçimeY

Tuba GedikpWc turkeY

Burak GençelektrIk – elektronIk mühendIsI

Tuğçe GödeklipWc turkeY

Ali GözütokdIrIcAn gÖzütok

Serkan Gulhergüner BIlgen Özeke AttorneY pArtnershIp

Güneş Ece Güleg lAW offIce

Müge GülpostAcIoglu lAW fIrm

Kenan Gülergüler dInAmIk gümrük müşAvIrlIğI Aş

Bahadır Gültekinmoroğlu Arseven

Omer GumuselpekIn & BAYAr lAW fIrm

Arzum GunalcingünAlÇIn hukuk Bürosu

Nurettin GündoğmuşAktIf Investment BAnk As

Zeki GündüzpWc turkeY

Mustafa Güneşmgc legAl

Burcu Güraymoroğlu Arseven

Ali Fuat Gürlermoroğlu Arseven

Ayşegül GürsoycerrAhoğlu lAW fIrm

Bengusu GuvendipAksoY lAW fIrm

Deniz HancerserAp zuvIn lAW offIces

Remzi HökeleksArIIBrAhImoğlu lAW offIce

Timur HülagücentrAl BAnk of the repuBlIc of turkeY

Begüm İlçaytosArIIBrAhImoğlu lAW offIce

Sinem IliklitArlAn – BAksI lAW fIrm

Pınar İlter IsıgünAlÇIn hukuk Bürosu

Tolga İpekhergüner BIlgen Özeke AttorneY pArtnershIp

Sevi Islamagecmoroğlu Arseven

Duru İyemBezen & pArtners

Abdulkadir Kahramankpmg

Adnan KahvecigenerAl dIrectorAte of lAnd regIstrY And cAdAstre

Zeynep KalaycıpAksoY lAW fIrm

Serdar KaleserdAr kAle lAW fIrm

Sadrettin KarabeyeserundersecretArIAt of treAsurY

Jülide KarakılıçturunÇ lAW offIce

Gulay KarangulAY kArAn lAW offIce

Salih KartalBezen & pArtners

Özge Kavasoğluthe BAnks AssocIAtIon of turkeY

N. Fulya KazbayoffIt kurmAn

Hasan KilicdeloItte

Serhan Koçaklıkolcuoğlu demIrkAn koÇAklI AttorneYs-At-lAW

Korhan KocalicerrAhoğlu lAW fIrm

Umut KorkmazpekIn & pekIn

Fatma İpek KüçükkalfapostAcIoglu lAW fIrm

Aybala KurtulduserAp zuvIn lAW offIces

Orhan Yavuz MavioğlumAvIoglu & AlkAn lAW offIce (Admd)

Muhterem MemişmIkron mühendslIk

Maral Minasyankolcuoğlu demIrkAn koÇAklI AttorneYs-At-lAW

Gokhan MirahmetogluunIon of chAmBers And commodItY exchAnges of turkeY

Ömer MirzemIrze-renÇBer

Busra Nur OzturkodAmAn & tAskIn lAW fIrm

Zumbul Odaman TaskınodAmAn & tAskIn lAW fIrm

Pelin Oğuzermoroğlu Arseven

Mert Onerkpmg

Yavuz Onerkpmg

Volkan Oraygüler dInAmIk gümrük müşAvIrlIğI Aş

Bestan Örnek3B elektrIk İnş.müh.sAn.ve tIc.ltd.ştI

Zeynep OzbaranmAvIoglu & AlkAn lAW offIce (Admd)

Ozlem ÖzdemırBener lAW offIce, memBer of Ius lABorIs

Yusuf Mansur ÖzerersoY BIlgehAn lAWYers And consultAnts

Hande Özgenmgc legAl

Can ÖzilhanBezen & pArtners

Tuba ÖzsezenYAsed - InternAtIonAl Investors AssocIAtIon

Korhan ÖztürkdemIrel mühendIslIk

Özlem ÖzyiğitYAsed - InternAtIonAl Investors AssocIAtIon

Ahmed PekinpekIn & pekIn

Ferhat PekinpekIn & BAYAr lAW fIrm

İlknur PeksenersoY BIlgehAn lAWYers And consultAnts

Etem PostacioglupostAcIoglu lAW fIrm

Erenalp RençbermIrze-renÇBer

Enis Sinan Reyhanhergüner BIlgen Özeke AttorneY pArtnershIp

Çağıl SahinpWc turkeY

Eda SahinodAmAn & tAskIn lAW fIrm

Tarik Sahinmgc legAl

Gülbin ŞahinbeyoğlucentrAl BAnk of the repuBlIc of turkeY

Batuhan ŞahmayBener lAW offIce, memBer of Ius lABorIs

Selim SarıibrahimoğlusArIIBrAhImoğlu lAW offIce

Gülce Saydam PehlivanpAksoY lAW fIrm

Sıla Özge Şaylımoroğlu Arseven

Uğur SebzeciBezen & pArtners

Mehmet SekermAvIoglu & AlkAn lAW offIce (Admd)

Hasan ŞekerBoYut group

Anıl ŞenmanavmInIstrY of trAde

Selen Şenocakkolcuoğlu demIrkAn koÇAklI AttorneYs-At-lAW

Ömer Kayhan SeyhuncentrAl BAnk of the repuBlIc of turkeY

Yağmur Sezginergun AvukAtlIk Burosu

Sezil SimsekpWc turkeY

Murat SoyluBezen & pArtners

Ilke Isin SüerBezen & pArtners

Sinan SunaypekIn & pekIn

Esin TaboğlutABoglu & demIrhAn

Dilara TamtürkmAvIoglu & AlkAn lAW offIce (Admd)

Gokbige TanyildizmAvIoglu & AlkAn lAW offIce (Admd)

Aylin Tarlan TüzementArlAn – BAksI lAW fIrm

Yiğit Anıl TarmanÇAkmAk lAW fIrm

Tuğba TaşçıpAksoY ortAk AvukAt Bürosu

Mehmet Ali TaskinodAmAn & tAskIn lAW fIrm

Duygu Tokadam SubaşıtArlAn – BAksI lAW fIrm

Ayşe Şebnem TufanpWc turkeY

Sadettin TunasgenerAl dIrectorAte of lAnd regIstrY And cAdAstre

Zeynel TuncpAksoY ortAk AvukAt Bürosu

Burcu Tuzcu Ersinmoroğlu Arseven

Kayra Üçerhergüner BIlgen Özeke AttorneY pArtnershIp

Tuğçe UğurluInterhuB legAl

Leyla UlucanersoY BIlgehAn lAWYers And consultAnts

Rumeysa Canan UluçaysArIIBrAhImoğlu lAW offIce

Metin UludağgenerAl dIrectorAte of lAnd regIstrY And cAdAstre

Deniz UrasÇAkmAk lAW fIrm

Ü. Barış UrhantüsİAd

Gülin UzunlarÖzAk tekstIl

Petek VarolmAvIoglu & AlkAn lAW offIce (Admd)

Fırat YalçınpekIn & pekIn

Ufuk Yalçınhergüner BIlgen Özeke AttorneY pArtnershIp

Ayşegül YalçınmanicerrAhoğlu lAW fIrm

Hasan YaşarpekIn & pekIn

Ozge Gizem Yerlikayakolcuoğlu demIrkAn koÇAklI AttorneYs-At-lAW

Cüneyt Yetgingüler dInAmIk gümrük müşAvIrlIğI Aş

Fatih Yigit3e dAnIşmAnlIk ltd. ştI.

Metin Anıl Yiğitmoroğlu Arseven

Şeval Rengin YıldızturunÇ lAW offIce

Uzay Görkem Yıldızmoroğlu Arseven

Beste YıldıziliturunÇ lAW offIce

Senay YılmaztoBB - the unIon of chAmBers And commodItY exchAnges of turkeY

Cagatay YucedeloItte

Ipek YücetABoglu & demIrhAn

Abdülkerim Baki YücelAttorneY-At-lAW

Sinan YücelBetA mühendIslIk

Murat YülekpgloBAl gloBAl AdvIsorY And trAInIng servIces ltd.

Arman Zenginpedükergun AvukAtlIk Burosu

Serap ZuvinÇAkmAk AttorneYs At lAW

UGANDA

BYenkYA, kIhIkA & co. AdvocAtes

Moses AdrikommAks AdvocAtes

Rose Mary Brenda AekougAndA nAtIonAl roAds AuthorItY

Daniel AngualiaAnguAlIA, BusIku & co. AdvocAtes

Robert Apenyaengoru, muteBI AdvocAtes

Andrew BakisaugAndA regIstrAtIon servIces BureAu

Edward BalabaeY

Fiona BayigaugAndA regIstrAtIon servIces BureAu

Robert BbosakYeYune roBert

Ellis BiryawahotAnzAnIA ports AuthorItY

Alice Namuli BlazevickAtende, ssempeBWA & co. AdvocAtes

Carol EgesaugAndA regIstrAtIon servIces BureAu


Fiona EjaluAfrIcA coffee AcAdemY

Matovu EmmymArmA technIcAl servIces

Francis GimaraAlp eAst AfrIcA

Lwanga John BoscomArmA technIcAl servIces

Abel KagumireugAndA revenue AuthorItY

Marion Kakemboksk AssocIAtes

Charlie KalinzikYAmBogo unIversItY school of mAnAgement & entrepreneurshIp

Francis KamulegeyapWc ugAndA

Doreen KansiimeseBAlu & lule AdvocAtes

Stephen Kasengeksk AssocIAtes

Allan KatangazaBoWmAns (Af mpAngA, AdvocAtes)

David KatendeenvIrokAd

Collins Dicksons KateshumbwaugAndA revenue AuthorItY

Peter Kaumak&k AdvocAtes

Lucy KemigishaeY

Enoch KibamuugAndA socIetY of ArchItects

Kenneth Kihemboksk AssocIAtes

Innocent KihikashonuBI, musoke & co.

Robert KomakecArch forum ltd.

George KulubyaBoWmAns (Af mpAngA, AdvocAtes)

Christabel KutesacApItAl lAW pArtners & AdvocAtes

Elizabeth Kutesa MugumyacApItAl lAW pArtners & AdvocAtes

Stella K. KweraugAndA revenue AuthorItY

Diana KwesiganAngWAlA, rezIdA & co. AdvocAtes

Arnold Luleengoru, muteBI AdvocAtes

Daniel MakubuyacApItAl lAW pArtners & AdvocAtes

Richard MarshallpWc ugAndA

John MugalulamugAlulA & omAllA AdvocAtes

Patrick MugalulakAtende, ssempeBWA & co. AdvocAtes

Robert Mugenyi MusenzeAfrIcA coffee AcAdemY

Cornelius Mukiibic. mukIIBI sentAmu & co. AdvocAtes

Isaac Mumfumbiroumeme lImIted

Mark Mwanje

Victoria NakadduseBAlu & lule AdvocAtes

Hellen NakiryowashonuBI, musoke & co.

Ann Namara MusinguziAlp eAst AfrIcA

Prosscovia NambatyaugAndA securItIes exchAnge ltd.

Pheonah Nankundak&k AdvocAtes

Kailash NataniugAcof ltd.

Doreen NawaalimmAks AdvocAtes

Abraham NkatapeArl consult ltd.

Florence Nsubugaumeme lImIted

Kefa Nsubugaksmo AdvocAtes

Mustapher NtaleugAndA regIstrAtIon servIces BureAu

John Ntendeumeme lImIted

Patricia Ocanumeme lImIted

Mercy OduBoWmAns (Af mpAngA, AdvocAtes)

Pamella OgwangcApItAl lAW pArtners & AdvocAtes

Charles OworishonuBI, musoke & co.

Alex RezidanAngWAlA, rezIdA & co. AdvocAtes

Moses SegawaseBAlu & lule AdvocAtes

Gilbert SendugwaAfrIcA freedom center

Alan ShonubishonuBI, musoke & co.

Brian Ssemambo

Kasingye StuartAnguAlIA, BusIku & co. AdvocAtes

Ishmael TumusiimeshonuBI, musoke & co.

Ambrose Turyahabwedhl gloBAl forWArdIng (u) ltd.

Robert Waggwa NsibirwaAfrIcA coffee AcAdemY

UKRAINE

Igor AgarkovrokAdA group

Mykola AgarkovAsters lAW fIrm, memBer of lex mundI

Mykola AleksandrovAsters lAW fIrm, memBer of lex mundI

Vladyslav AleksandrovAvellum

Anna BabychAeQuo

Iryna Bandurkospensers st

Bertrand BarrierJeAntet ukrAIne

Olga Belyakovacms cAmeron mckennA nABArro olsWAng

Gleb BialyiAsters lAW fIrm, memBer of lex mundI

Bohdan Bondentons

Yulia BondarhlB ukrAIne

Timur BondaryevArzInger

Aleksander BorodkinvAsIl kIsIl & pArtners

Maryna BuinytskaAvellum

Pavlo ByelousovAeQuo

Mariia ChabarvAsIl kIsIl & pArtners

Kateryna Chechulinacms cAmeron mckennA nABArro olsWAng

Olga DanilyukzAkupkI prom uA llc

Sergii Datsivkpmg

Ivan Demtsokpmg

Anna DerevyankoeuropeAn BusIness AssocIAtIon

Yevgen DiadiukredclIffe pArtners

Hlib Domychkpmg

Tetyana Dovgancms cAmeron mckennA nABArro olsWAng

Oksana Drozach

Elena Dubrovinadtek grIds

Mykola Falkospensers st

Oleksandr Frolovcms cAmeron mckennA nABArro olsWAng

Yevgen GoncharenkoAeQuo

Sergiy GryshkoredclIffe pArtners

Alla GubriinAtIonAl BAnk of ukrAIne

Mykola Heletiycms cAmeron mckennA nABArro olsWAng


Roman Hryshyn-HryshchukAeQuo

Viktoriia HutAsters lAW fIrm, memBer of lex mundI

Oksana IlchenkoAsters lAW fIrm, memBer of lex mundI

Maryna Ilchukcms cAmeron mckennA nABArro olsWAng

Olga IvanovaArzInger

Mykola Ivanytskyigleeds ukrAIne llc

Pavel IvlevneolIt

Jon JohannessonIBch

Oleg KachmarvAsIl kIsIl & pArtners

Tetiana Kanashchukgleeds ukrAIne llc

Oleg Kanikovskyiproxen & pArtners

Tetiana KasatkinanAtIonAl BAnk of ukrAIne

Yuriy Katserkpmg

Sergey KavurkokIevenergo

Roman KazinovpWc

Halyna KhomenkoeY

Oleksandr KolotilinstAte geokAdAstre

Nataliia KondrashynaAsters lAW fIrm, memBer of lex mundI

Yevhenii KonovalovvAsIl kIsIl & pArtners

Khrystyna Korpancms cAmeron mckennA nABArro olsWAng

Kateryna Kotenko

Vladimir KotenkoeY

Alla KozachenkodlA pIper ukrAIne llc

Semen KravtsovInprAxI llc

Raisa KudinanAtIonAl BAnk of ukrAIne

Vitalii KulinichAsters lAW fIrm, memBer of lex mundI

Andrii Kurochkaspensers st

Artem KuzmenkoeternA lAW

Tatyana KuzmenkoAIg lAW fIrm

Oles KvyatAsters lAW fIrm, memBer of lex mundI

Oleksandr KyryliukzAmmler ukrAIne llc

Oleksii LatskoAsters lAW fIrm, memBer of lex mundI

Yevgen LevitskyiAeQuo

Nikolay Alexandrovich Lezin

Maksym LibanovnAtIonAl securItIes And stock mArket commIssIon

Nickolas Likhachovspensers st

Oleh MalskyyeternA lAW

Victor Marchandentons

Bohdana MarchukAsters lAW fIrm, memBer of lex mundI

Olexander Martinenkocms cAmeron mckennA nABArro olsWAng

Oleksii MaslovAvellum

Oleksii MasurneolIt

Dmytro Melnikkpmg

Larysa MelnychukzAmmler ukrAIne llc

Sona Mursalovakpmg

Ivan MustanieneY

Yaroslav Mutsdtek grIds

Adam Mycykdentons

Nataliya Nakonechnacms cAmeron mckennA nABArro olsWAng

Mariya NatsynaAIg lAW fIrm

Kateryna OliynykAsters lAW fIrm, memBer of lex mundI

Liliya Palkokpmg

Alesya PavlynskaArzInger

Yaroslav PetrenkoredclIffe pArtners

Serhiy PiontkovskyBAker mckenzIe

Sergiy Popovkpmg

Vitaliy Pravdyukkonnov & sozAnovskY

Julia PrikhodkoAsters lAW fIrm, memBer of lex mundI

Oleg PtukhJurIdIcheskIJ supermArket

Diana Pysarenkocms cAmeron mckennA nABArro olsWAng

Vitaliy Radchenkocms cAmeron mckennA nABArro olsWAng

Kateryna Rekiianova Asters lAW fIrm, memBer of lex mundI

Maksym ReshtakovvAsIl kIsIl & pArtners

Roman RiabenkovAsIl kIsIl & pArtners

Hanna RudvAsIl kIsIl & pArtners

Mariana Saienkocms cAmeron mckennA nABArro olsWAng

Vadym SamoilenkoAsters lAW fIrm, memBer of lex mundI

Olga SamusievahlB ukrAIne

Dmytro SaranchukvAsIl kIsIl & pArtners


Iuliia SavchenkoAsters lAW fIrm, memBer of lex mundI

Maryana SayenkoAsters lAW fIrm, memBer of lex mundI

Stepan ShefhlB ukrAIne

Victor Shekerakpmg

Olga Shenkcms cAmeron mckennA nABArro olsWAng

Oleg Shevchukproxen & pArtners

Hanna ShtepaBAker mckenzIe

Anton SintsovAsters lAW fIrm, memBer of lex mundI

Oleksii SoloviovJeAntet ukrAIne

Natalia SpiridonovaAsters lAW fIrm, memBer of lex mundI

Andriy StelmashchukvAsIl kIsIl & pArtners

Roman StepanenkoAsters lAW fIrm, memBer of lex mundI

Mykola StetsenkoAvellum

Dmitriy Sykalukdlf AttorneYs-At-lAW

Dmytro SymanovcAI & lenArd

Oleksandr Sytnykcms cAmeron mckennA nABArro olsWAng

Taras SyvakAeQuo

Philip TaranenkoeternA lAW

Anna Tkachenkodentons

Stanislav TolochniyzAmmler ukrAIne llc

Andriy TsvyetkovAttorneYs’ AssocIAtIon gestors

Khrystyna Tsymbaliukspensers st

Viktoria TymoshenkopWc

Camiel van der MeijpWc

Anna VizniakdlA pIper ukrAIne llc

Elena Volyanskayalcf lAW group

Yulia YashenkovaAIg lAW fIrm

Nataliia Yelipashevadsv logIstIcs ukrAIne

Aleksandra YevstafyevaAsters lAW fIrm, memBer of lex mundI

Alina ZagatskaAvellum

Galyna ZagorodniukdlA pIper ukrAIne llc

Marina V. ZarinaprIvAte notArY

Dmytro Zmiievetskpmg

Anna ZoryaArzInger

Oleksandr ZubrytskyiAeQuo

Kateryna Zviaginadlf AttorneYs-At-lAW

UNITED ARAB EMIRATES

ArAmex emIrAtes llc

cms cAmeron mckennA nABBAro olsWAng llp In AssocIAtIon WIth Al rAshdI, Al JumA & eWIng AdvocAtes And legAl consultAnts

rAneen electromechAnIcAl llc

Qurashi AbdulghaniduBAI munIcIpAlItY

Nadia AbdulrazaghnAdIA ABdulrAzAgh AdvocAcY & legAl consultAtIons

Abdul Shafi Abed RabboJulfAr contrActIng

Laura Adamsreed smIth llp

Shakeel Adilcms uAe llp

Maryam Mohammed AhliemIrAtes securItIes And commodItIes AuthorItY

Ahmad Al AmriduBAI courts

Laila Al AsbahitAmleek reAl estAte regIstrAtIon trustee

Mahmood Al BastakiduBAI trAde

Obaid Saif Atiq Al FalasiduBAI electrIcItY And WAter AuthorItY

Mohanad Al IstewaniAl kAhrmAn electromechAnIcAl Works, llc

Yousuf Mohd Al KhazrajiduBAI electrIcItY And WAter AuthorItY

Khaled Al MansooriduBAI courts

Tareq Al MarzooqiAl etIhAd credIt BureAu

Mohammed Al NeaimiemIrAtes securItIes And commodItIes AuthorItY

Marwan Sultan Al SabbaghduBAI electrIcItY And WAter AuthorItY

Mohammed Al SuboosiduBAI courts

Mohammad Al SuwaidiAl suWAIdI & compAnY

Yousuf Al SuwaididuBAI courts

Salem Al TainajiemIrAtes securItIes And commodItIes AuthorItY

Faizan Asif AliBlue zone electromechAnIcAl llc

Sajid AlitrAns World shIppIng servIces llc

Umera AlidWf (mIddle eAst) llp

Talla Al-Khafajireed smIth llp

Layali Abdulrahman AlMulladuBAI munIcIpAlItY

Shanavas AmeerkannuAdAm gloBAl

Luigi AnderlucciAl etIhAd credIt BureAu

Wicki AndersenBAker Botts llp

Luwie Aira AnonuevoIntuIt mAnAgement consultAncY

Jude Patric Paul AnthonyAmptec electromechAnIcAl llc

Syed Rizwan AsifBlue zone electromechAnIcAl llc

Christopher Attrillreed smIth llp

Anil Azhikodan VeettilcentrAl BAnk of the unIted ArAB emIrAtes

Jerrin Babuoxford poWer contrActIng llc

Suresh Babu Baladevans.s lootAh group

Elmugtaba Bannaga

Nadine BassilpWc unIted ArAB emIrAtes

Mazen BoustanyBAker mckenzIe

Husnain BukharipeArl homes technIcAl servIces llc duBAI uAe

Omar BushahabBusIness regIstrAtIon In depArtment of economIc development

Maggie ChangpWc unIted ArAB emIrAtes

Sudesh Chaturvedigulf AgencY compAnY llc

Nasser ChhipacArgo lIne shIppIng servIces llc

Satish ChudekarstArnet electro mechAnIcAl servIces llc

Bassam DaoudcBI

Charles Dolphincms uAe llp

Niaz EbrahimBrIght electrIcAl Works llc

Ghassan El AsmarduBAI electrIcItY And WAter AuthorItY

Usman ElahiAl etIhAd credIt BureAu

Mathew GeevargheselIghtWAY electrIcAl Works llc

Arman Ghafarokhireed smIth llp

Rohit Ghai10 leAves lImIted

Syed Ali Hussnain GilaniAl meher contrActIng co. llc

Amr Hamad OmaremIrAtes IslAmIc BAnk

Mohammad Afzal Hassanzada


Mohamed HilalfAhAd BIn tAmIm AdvocAtes And legAl consultAnts

Bedarul HoquepoWer electromechAnIcAl Works llc

Ashraf HossainsunmAr skY electromechAnIcAl

Delwar HossainchAnce electromechAnIcAl Works llc

Sajjad HussainAl hAmd electromechAnIcAl Works llc

Tufayel Hussainreed smIth llp

Fatma IsmailduBAI courts

Mohammed JainaidemIrAtes securItIes And commodItIes AuthorItY

Edger Larose JosephAmptec electromechAnIcAl llc

Sony JosephIntertechs electromechAnIcAl contrActors llc

Abdul KaderJulfAr contrActIng

Myriam Kairouz AucarBrIdge legAl group

Mohammad Z. KawasmiAl tAmImI & compAnY AdvocAtes & legAl consultAnts

Sayed Halim KhwajadA AfghAnIstAn BAnk

Vipul KotharikothArI AudItors & AccountAnts

Shourav Lahirireed smIth llp

Katrina MackaydWf (mIddle eAst) llp

Rana MadiduBAI munIcIpAlItY

Christine Maksoud

Dounia Mansourdechert llp

Lorance MathewsAfe plus technIcAl servIces llc

Mohamed MihlarIntergulf ltd. (An Iffco group co.)

Houda MohammadBusIness regIstrAtIon In depArtment of economIc development

Fadi MoughanniBrIdge legAl group

Shahim Mukadamrsm uAe

Aruna MukherjiAl tAmImI & compAnY AdvocAtes & legAl consultAnts

Afzal MushtaqAl sAWArI electrIcAl & sAnItArY InstAllAtIon Works llc

Faiyaz MushtaqAl sAWArI electrIcAl & sAnItArY InstAllAtIon Works llc

Fadi NaderBrIdge legAl group

Mikaela NikolaussonWhIte & cAse llp

Rakesh Pardasanirsm uAe

Vijendra Vikram Singh PaultAlAl ABu-ghAzAleh legAl (tAg-legAl)

Rodolphe Pellerindechert llp

Andrea PetersenWhIte & cAse llp

Nicolas PieridWf (mIddle eAst) llp

Munusamy PulavarasanBAsIc dot electromechAnIcAl Works llc

Ahmed QamzicentrAl BAnk of the unIted ArAB emIrAtes

Mohammed QasimAl JAWAher electrIcAl & sAnItArY InstAllAtIon Works llc.

Samer QudahAl tAmImI & compAnY AdvocAtes & legAl consultAnts

Yusuf RafiudeenduBAI electrIcItY And WAter AuthorItY

Azizur RahmanchAnce electromechAnIcAl Works llc

Sabah Rahmanreed smIth llp

Tatyana RahmonovapWc unIted ArAB emIrAtes


Mehul RajyaguruAl hIlI stAr electromechAnIcAl Works llc

Chatura RandeniyaAfrIdI & Angell, memBer of lex mundI

Eman RefaatBusIness regIstrAtIon In depArtment of economIc development

Jochem RosselpWc unIted ArAB emIrAtes

Abdul Sami Sabir

Mohammad SafwanAl hAshemI plAnners, ArchItects, engIneers

Said SaidduBAI trAde

Safiya SamhanduBAI courts

Duvvuri Gangadhara Sastryelemec electromechAnIcAl contrActIng llc


Sulakshana SenanayakeAfrIdI & Angell, memBer of lex mundI

Shiraz SethidWf (mIddle eAst) llp

Osama ShabaantAlAl ABu-ghAzAleh legAl (tAg-legAl)

Rizwan ShaikhJulfAr contrActIng

Ali ShaikleyWhIte & cAse llp

Hassan ShakroufgloBAl teAm uAe

Lyndsey Shawcms uAe llp


Chris Sioufidechert llp

Geoff Smithcms uAe llp

Sreeraj Sreekantan NairnAJmAt AlrAs electro mechAnIcAl Works llc

Walid TakrouriAl etIhAd credIt BureAu

Hamad Thani MutarduBAI courts

Varghese ThekkakuttuAl hAmAdI electromechAnIcAl Works llc

Nitin TirathduBAI trAde

Arun UdayabhanuBrIght electrIcAl Works llc

Hannan UddinchAnce electromechAnIcAl Works llc

Kayaan UnwalladWf (mIddle eAst) llp

Raymond Utukreed smIth llp

Venkatesham VadlaoptIcAl vIsIon electromechAnIcAl llc

Binoji K VargheseAl hAshImI electrIcAl InstAllAtIon Works

Manu VargheseAl hAmAdI electromechAnIcAl Works llc

Alan WoodpWc unIted ArAB emIrAtes

Baher YousefengIneerIng consultAnts group (ecg)

Moamen ZakydWf (mIddle eAst) llp

UNITED KINGDOM

dodd group

eQuIfAx unIted kIngdom

gt gIllIe & BlAIr ltd.

reed smIth llp

the InsolvencY servIce

WhIte & cAse llp

Emma Ainsleycms cAmeron mckennA nABArro olsWAng llp

Jonathan AkinluyiskAdden, Arps, slAte, meAgher & flom llp

Matthew AllansherrArds solIcItors

Riccardo AlonziskAdden, Arps, slAte, meAgher & flom llp

Suzanne Baileycms cAmeron mckennA nABArro olsWAng llp

Hannah BrellisfordmorrIson & foerster llp

Graeme Brucecms cAmeron mckennA nABArro olsWAng llp

Olivia BushellskAdden, Arps, slAte, meAgher & flom llp

Katherine CalderBerWIn leIghton pAIsner

Danny CampbellpWc unIted kIngdom

Emily Catterwellcms cAmeron mckennA nABArro olsWAng llp

Boin CheonglAthAm & WAtkIns llp

Brendon ChristianBusIness lAW Bc

Michael Collard5 pump court chAmBers

David Cooper-ParrylAthAm & WAtkIns llp

Tom CumminsAshurst llp

Ashley Damiralcms cAmeron mckennA nABArro olsWAng llp


John DewarmIlBAnk llp

Charlotte DohertyhArBottle & leWIs

Daniel EasomAshurst llp

Zaki EjazlAW mIrAcle llp

Louise FisherAshurst llp

Paul Flemingdechert llp

Emma FrancombeAshurst llp

Yvonne GallagherhArBottle & leWIs

Benjamin GourgeyAshurst llp

Donald GraydArWIn grAY llp

Rakesh Grubb-SharmamorrIson & foerster llp

Louise Gulliferoxford unIversItY, commercIAl lAW center

Carrie GwythercApItAl lAW

Harsh Hari HaranAshurst llp

Andrew HaywoodpennIngtons mAnches llp


Robert HoadluBBock fIne - memBer of russell Bedford InternAtIonAl

Chris Horrocksdechert llp

Daden HuntBIrketts llp

Karl Hurleyofgem

Hannah JonescApItAl lAW

Kuda Kadungure

Robert KeenBrItIsh InternAtIonAl freIght AssocIAtIon

Paul Kinguk poWer netWorks

Totis Kotsoniseversheds sutherlAnd

Pascal Lalandeher mAJestY’s lAnd regIstrY

Keavy Larkinofgem

Sarah Lawsondenton WIlde sApte

Jared LaydIAz reus & tArg llp

Bob LedsomemInIstrY of housIng, communItIes And locAl government

Sarah Leslieshepherd And WedderBurn llp

Rhiannon LocksheArmAn & sterlIng llp

Sandra LouskAdden, Arps, slAte, meAgher & flom llp

Laura Mackennoncms cAmeron mckennA nABArro olsWAng llp

Ishbel Mackenziecms cAmeron mckennA nABArro olsWAng llp

Neil Macleanshepherd And WedderBurn llp

Christopher MallonskAdden, Arps, slAte, meAgher & flom llp

Peter ManningsImmons & sImmons llp

Paul MarmorsherrArds solIcItors

Kishan Mathycms cAmeron mckennA nABArro olsWAng llp

James MatthewssheArmAn & sterlIng llp

Dominic McCahillskAdden, Arps, slAte, meAgher & flom llp

Mark McGarrysAfferY chAmpness

Antoinette McManuspWc unIted kIngdom

Stephen MeadecApItAl lAW

Monika Mecevicdechert llp

Howard MorrismorrIson & foerster llp

Phil MossluBBock fIne - memBer of russell Bedford InternAtIonAl

Nicola Murraycms cAmeron mckennA nABArro olsWAng llp

Peter NewmanmIlBAnk llp

Kevin NicholsonpWc unIted kIngdom

Chidi OnyechelAthAm & WAtkIns llp

Hager Osmancms cAmeron mckennA nABArro olsWAng llp

Emma Phillipsher mAJestY’s lAnd regIstrY

Helena PottslAthAm & WAtkIns llp


Paul ReynoldscompAnIes house

Alex RoganskAdden, Arps, slAte, meAgher & flom llp

Brittany RogersheArmAn & sterlIng llp

Dan SargeantAshurst llp

Abby Semple

Richard SimmspWc unIted kIngdom

Michael Steinerdenton WIlde sApte

Philip StopfordsheArmAn & sterlIng llp

Aidan SuttonpWc unIted kIngdom

Stuart SwiftmIlBAnk llp

Edward Vera-CruzmIcAh consultIng

Isabel VickersmIlBAnk llp

Sarah Watters-QuiltyBIrketts llp

Christopher Wigleylondon BuIldIng control ltd.

Geoff WilkinsonWIlkInson constructIon consultAnts

David ZiyambilAthAm & WAtkIns llp

UNITED STATES

eQuIfAx

los Angeles BureAu of engIneerIng

Paula AllegrastuArt kAne

Pamy J. S. Aroracornell group, Inc.

Bjorn BjerkesheArmAn & sterlIng llp

Eve BrackmannstuArt kAne

Margaret M. CassidycAssIdY lAW pllc

Major ClarkoffIce of AdvocAcY, sBA

Steven ClarkclArk fIrm pllc

Laura CoordesArIzonA stAte unIversItY sAndrA dAY o’connor college of lAW

James CormiemAnAtt, phelps & phIllIps llp

Carlos Cruz

María Amalia Cruz

Melanie L. CyganowskiotterBourg pc

Anne-Karine DaboWhIte & cAse llp

Abdelfatteh DaoulatliABu ghAzAleh IntellectuAl propertY

Vilas DhardhAr lAW, llp

Joshua L. DitelbergseYfArth shAW llp

Andrew DonohuesheArmAn & sterlIng llp

Paul DriznerseYfArth shAW llp

Michael DylltexAs InternAtIonAl freIght

David EldenpArker, mIllIken, clArk, o’hArA & sAmuelIAn

Paul EpsteinsheArmAn & sterlIng llp

Julia FetherstonBoston consultIng group

Irma FoleyorrIck, herrIngton & sutclIffe llp

Robert Goethecornell group, Inc.

Peter Gordonpeter d. gordon And AssocIAtes

Jason GrinnelldYkemA

Thomas Halket

Timi Anyon HallemmAnAtt, phelps & phIllIps llp

Donald HammanstuArt kAne


Christopher JarvinenBerger sIngermAn

N. Fulya KazbayoffIt kurmAn

Christopher KelleherseYfArth shAW llp

Joshua KochathcomAge contAIner lInes

Richard KoenigsbergspIelmAn koenIgsBerg & pArker

John LaBarhenrY, mccord, BeAn, mIller, gABrIel & lABAr pllc

Jared LaydIAz reus & tArg llp

Jennifer LearyclIftonlArsonAllen llp

Bradford L. LivingstonseYfArth shAW llp


Michael LobieseYfArth shAW llp

Stephen Lubbenseton hAll unIversItY school of lAW

Jeffrey MakinArent fox llp

Cynthia MartinezpArker, mIllIken, clArk, o’hArA & sAmuelIAn

Eliza McDougallWhIte & cAse llp

Amy MooreclIftonlArsonAllen llp

Robert MorrisonWhIte & cAse llp

Kelly J. MurraypWc unIted stAtes

David NewbergcollIer, hAlpern, neWBerg, llp

Christopher O’ConnellpArker, mIllIken, clArk, o’hArA & sAmuelIAn

Jennifer OosterbaansheArmAn & sterlIng llp

Michael PettingilsheArmAn & sterlIng llp

Eric Pezoldsnell & WIlmer

Darrell PiercedYkemA

Shanen ProutlAW offIce of shAnen r. prout


Mike RobinsonpermIt plAce

Kenneth RosenunIversItY of AlABAmA school of lAW

Richard RosennYc depArtment of BuIldIngs

James ScherzingercrAY, kAIser ltd., memBer of russell Bedford InternAtIonAl

Alexis SchostakdYkemA

William ShawnshAWncoulson llp

Wes SheldonsheArmAn & sterlIng llp

Richard L. StehlotterBourg pc

R.J. SzubaWhIte & cAse llp

Edward TolchinoffIt kurmAn

James J. Varellas IIIvArellAs & vArellAs

Victor VilaplanafoleY & lArdner

Robert WallacestuArt kAne

Olga ZalomiylAW offIces of olgA zAlomIY pc

Andry ZinsousheArmAn & sterlIng llp

URUGUAY

eQuIfAx - cleArIng de Informes

grAetz nuÑez

JAume & sere

Ana Inés Alfaro de HegedusAndersen gloBAl

Gustavo AlvarezgustAvo AlvArez JuncAl

Marta AlvarezAdmInIstrAcIÓn nAcIonAl de usInAs Y trAnsmIsIÓn elÉctrIcA (ute)

Silvina AmarantepWc uruguAY

Bernardo AmorínAmorIn ABogAdos

Alfredo Arocenaferrere ABogAdos

Gaston AtchugarrygAston AtchugArrY ArQuItecturA-uruguAY

Fernando BadoestudIo dr. mezzerA

Ornella Balarinihughes & hughes

Leticia Barrios

Jonás BergsteinBergsteIn ABogAdos

Luis Burastero ServettoluIs BurAstero & Asoc.

Sofia Cairohughes & hughes

Aparicio CamyguYer & regules, memBer of lex mundI

Enrique CanondIreccIÓn nAcIonAl de AduAnAs uruguAY

Lucia CarbajalposAdAs, posAdAs & vecIno

Anapaula CarranzaurseA (unIdAd regulAdorA de servIcIos de energíA Y AguA)

Leonardo CoutoJose mArIA fAcAl & co.

Hernán de la FuenteescrIBAníA de lA fuente

Fernando De PosadasposAdAs, posAdAs & vecIno

Carolina Diaz De ArmasguYer & regules, memBer of lex mundI

Analía Fernández GonzalezBergsteIn ABogAdos

Javier Fernández ZerbinoBAdo, kuster, zerBIno & rAchettI

José FerraradIreccIÓn nAcIonAl de AduAnAs uruguAY

Hector Ferreirahughes & hughes

Juan Federico FischerAndersen gloBAl

Federico FlorinIrrAzABAl & AsocIAdos lAW fIrm

Sergio FrancopWc uruguAY

Camila Fripphughes & hughes

Andrés FuentesArcIA storAce fuentes medInA ABogAdos

Diego GalantegAlAnte & mArtIns

Giorgina GalantegAlAnte & mArtIns

Javier GalperinguYer & regules, memBer of lex mundI

Margarita GarciaestudIo lozAno ltdA

Daniel GarcíapWc uruguAY

Ximena García de SoriaurseA (unIdAd regulAdorA de servIcIos de energíA Y AguA)

Enrique Garcia PiniAdmInIstrAcIÓn nAcIonAl de usInAs Y trAnsmIsIÓn elÉctrIcA (ute)

Marcelo Garcia PintosguYer & regules, memBer of lex mundI

Martín GastañagadIreccIÓn nAcIonAl de AduAnAs uruguAY

Rodrigo GoncalvezguYer & regules, memBer of lex mundI

Nelson Alfredo Gonzalezsdv uruguAY

Pablo Gonzaleztmf group

Tomas GurmendezposAdAs, posAdAs & vecIno

Andrés HessdörferolIverA ABogAdos

Juan Ignacio TrabagliahArgAIn ABogAdos

Alfredo Inciarte BlancoestudIo IncIArte

Florencia KatzensteinAmorIn ABogAdos

Melanie Kazarezhughes & hughes

Jimena LanzaniguYer & regules, memBer of lex mundI

Santiago MadalenaguYer & regules, memBer of lex mundI

Ana Claudia MarreroBergsteIn ABogAdos

Gustavo MartinezvIctor hugo dA trIndAde - InternAtIonAl trAde servIces

Enrique Martínez SchickendantzAsocIAcIÓn de despAchAntes de AduAnA del uruguAY

Susana MasollerurseA (unIdAd regulAdorA de servIcIos de energíA Y AguA)

Leonardo Melos

Ricardo MezzeramezzerA ABogAdos

Alejandro Miller ArtolaguYer & regules, memBer of lex mundI

Federico Moares

Pablo MostoAdmInIstrAcIÓn nAcIonAl de usInAs Y trAnsmIsIÓn elÉctrIcA (ute)

Mateo NosedaguYer & regules, memBer of lex mundI

Lucía Patrónferrere ABogAdos

Alejandro PenasuperIntendencIA de servIcIos fInAncIeros - BAnco centrAl del uruguAY

Domingo PereiraBergsteIn ABogAdos

Federico PereirapWc uruguAY

Sergio Pérez de la LlanaurseA (unIdAd regulAdorA de servIcIos de energíA Y AguA)

Mariana PisónBergsteIn ABogAdos

Walter Planellsferrere ABogAdos

María PosadasuperIntendencIA de servIcIos fInAncIeros - BAnco centrAl del uruguAY

María Carolina QueraltóArcIA storAce fuentes medInA ABogAdos

María Macarena RachettipWc uruguAY

Cecilia RicciardiAndersen gloBAl

Antonieta RodriguezpWc uruguAY

Mariela RuanovaJImenez de ArÉchAgA vIAnA & BrAuse

Libonatt SandrasuperIntendencIA de servIcIos fInAncIeros - BAnco centrAl del uruguAY

Mariana SantoguYer & regules, memBer of lex mundI

Carolina SarrocaArcIA storAce fuentes medInA ABogAdos

Eliana SartoripWc uruguAY

Joaquin SerradIreccIÓn generAl ImposItIvA

Dolores StoraceArcIA storAce fuentes medInA ABogAdos

Alejandro TarantoestudIo tArAnto

Carolina TecherapWc uruguAY

Lucía TecheraguYer & regules, memBer of lex mundI

Juan Ignacio Torres NegreiraBergsteIn ABogAdos

Juan Pablo TrellesguYer & regules, memBer of lex mundI

Juan Ignacio TroccoliAndersen gloBAl

Juan Andrés UrgoitiJImÉnez de ArÉchAgA, vIAnA & BrAuse

Pablo VarelaposAdAs, posAdAs & vecIno

Silvina Vila

María Noel Vogeltmf group

Mario Vogeltmf group

Virginia Zarauztmf group

Lucia ZoboliAmorIn ABogAdos

UZBEKISTAN

AdvokAt-hImoYA lAW offIce

credIt BureAu credIt InformAtIonAl-AnAlYtIcAl centre llc

Laziz AbduganievcentrAl BAnk of the repuBlIc of uzBekIstAn

Ulugbek Abdullaevdentons

Aliye AblyalimovakostA legAl

Ravshan AdilovcentIl lAW fIrm

Kirill AfanasyevschneIder group


Nadina AkhmedovagrAtA InternAtIonAl

Rustam AkramovgrAtA InternAtIonAl

Sarkhan Alimovdentons

Anvar AnvarovArdenA trAnsport

Umid AripdjanovcentIl lAW fIrm

Bobir Artukmetovkpmg

Elvina AsanovagrAtA InternAtIonAl

Arsen AyrapetyansAssocIAtIon of customs Brokers

Jakhongir AzimovdIplomAt lAW fIrm

Olimkhon AzimovIndIgo BArAkA servIs

Parvina BashirovagrAtA InternAtIonAl

Maxim DogonkinkostA legAl

Vazgen GrigoryankostA legAl

Nail HassanovkostA legAl

Nadira IrgashevacentIl lAW fIrm

Fayoziddin Kamalovdentons

Javokhir Karimovdentons

Dilshad KhabibullaevcentIl lAW fIrm


Olmoskhon KhamidovagrAtA InternAtIonAl

Odil Khaydarov

Zukhra Khayrullaevadentons

Rustam KhaytmetovArtIfex group

Malika KhushmatovagrAtA InternAtIonAl

Stanislav KimdIplomAt lAW fIrm

Sergey MayorovsImAY kom

Tatyana PopovkinagrAtA InternAtIonAl

Ravshan RakhmanovcentIl lAW fIrm

Manzura Raximovadentons

Anvar RuzievuzBekenergo

Mirzaaziz RuzievgrAtA InternAtIonAl

Sabina SaparovacentIl lAW fIrm

Nizomiddin Shakhabutdinovleges AdvokAt lAW fIrm

Azamatjon ShavkatovgrAtA InternAtIonAl

Sofia ShaykhrazievacentIl lAW fIrm

Victoria SmirnovavIctorY YurconsAlt

Iroda TokhirovakostA legAl

Anora TurakhjaevagrAtA InternAtIonAl

Nargiza TurgunovagrAtA InternAtIonAl

Sergey Verenins. verenIn’s legAl BureAu

Bakhtiyor YerimbetovBek Broker

Nodir YuldashevgrAtA InternAtIonAl

Dilafruz YusupovadIplomAt lAW fIrm

VANUATU

sIm A constructIon And JoInerY

Webster AlileevAnuAtu fInAncIAl servIces commIssIon

Barry Amosssouth seA shIppIng (vAnuAtu) ltd.

Loïc BerniercAIllArd & kAddour

George BoarpAcIfIc lAWYers

Shirley BuleBArrett & pArtners

Tony Carefletcher constructIon

Marine Dondelinger-MathiscABInet AJc, An Independent correspondent memBer of dfk InternAtIonAl

Delores ElliottdAtA BureAu (vAnuAtu) lImIted

Sabrina Fontaineunelco

Anthony Frazier

Tony Harrisunelco

Lionel KaluatBAnI lAW, legAl & consultAncY servIces

Chris Kernotfr8 logIstIcs ltd.

Jonathan LawlAW pArtners

Colin B. LeocolIn BrIght leo lAWYers

Marc Antoine MorelcABInet AJc, An Independent correspondent memBer of dfk InternAtIonAl

Floral MwaraksurmesBArrett & pArtners

Sandy MwetumunIcIpAlItY of port vIlA

Junior NatuutIlItIes regulAtorY AuthorItY of vAnuAtu

Mark Pardoesouth seA shIppIng (vAnuAtu) ltd.

Gaetan Junior PikiouneutIlItIes regulAtorY AuthorItY of vAnuAtu

Nisha RambayBArrett & pArtners

Davidson SethutIlItIes regulAtorY AuthorItY of vAnuAtu

Mark StaffordBArrett & pArtners

Saling StephenssAlIng stephens & AssocIAtes

John Stephens TougonvAnuAtu fInAncIAl servIces commIssIon

Martin St-HilairecABInet AJc, An Independent correspondent memBer of dfk InternAtIonAl

Mandes TangarasmunIcIpAlItY of port vIlA

Lizzie TaurautIlItIes regulAtorY AuthorItY of vAnuAtu

Olivier WebercABInet AJc, An Independent correspondent memBer of dfk InternAtIonAl

Greg WillieBArrett & pArtners

VENEZUELA, RB

BocA ArQuItecturA

escovAr leon ABogAdos

Liliana Margarita Acuña IbarralIttler mexIco

Juan Enrique Aigsterhoet pelAez cAstIllo & duQue

Servio T. Altuve Jr.servIo t. Altuve r. & AsocIAdos

Luis Ernesto AnduezadespAcho de ABogAdos mIemBros de dentons s.c.

Aixa Añezd’empAIre

Biba Arciniegasd’empAIre

Lubín ChacónBenson, perez mAtos, AntAklY & WAtts

Vanessa ContrerasAcredItA - experIAn venezuelA

Geraldine d’Empaired’empAIre

Jesus DavilaBAker mckenzIe

Ronald DelgadopWc venezuelA

Hernando Díaz-CandiaWdA legAl

Carlos Domínguez HernándezleĜA ABogAdos

Omar Fernandez RussocepAcex

Jose Javier GarciapWc venezuelA

Nuray GarciatrAnsporte InternAcIonAl lÓgIcA oceánIcA, cA

Adriana GoncalvesBAker mckenzIe

Andres Gonzalez CrespocAsAs rIncon gonzAlez ruBIo & AsocIAdos

Diego Gonzalez CrespocAsAs rIncon gonzAlez ruBIo & AsocIAdos

Enrique Gonzalez CrespocAsAs rIncon gonzAlez ruBIo & AsocIAdos

Carlos GouveiaArkI elÉctrIcA cA

Gustavo Adolfo Grau FortoulgrAu, gArcíA hernández & mÓnAco

Litsay GuerreroconAprI

Alfredo HurtadohurtAdo esteBAn Y AsocIAdos - memBer of russell Bedford InternAtIonAl

Gabriela Longo VelásquezpAlAcIos, ortegA Y AsocIAdos

Ricardo LunaAcredItA - experIAn venezuelA

Bianca MaránAlAn AldAnA & ABogAdos

Rafael Alberto Medina UlacioempresAs medInA

Ana Carolina MendozaconstructorA mendozA dAvIlA toledo c.A.

Lorena Mingarelli Lozzide solA pAte & BroWn, ABogAdos - consultores

José Manuel Ortega PérezpAlAcIos, ortegA Y AsocIAdos

Pedro PachecopWc venezuelA

Luis Esteban PalaciospAlAcIos, ortegA Y AsocIAdos

Karla Peña GarcíatrAvIeso evAns ArrIA rengel & pAz

Alfonso PorrasAltum ABogAdos

Anette Riosvene-emBArQues

Luis Mariano RodriguezlAtAm AmBItus consultIng

Pedro SaghydespAcho de ABogAdos mIemBros de dentons s.c.

Eva Marina Santoshoet pelAez cAstIllo & duQue

Laura Silva AparicioleĜA ABogAdos

Elias TarbayleĜA ABogAdos

Lenhy Saraid Torrealba FloresempresAs medInA

Oscar Ignacio TorrestrAvIeso evAns ArrIA rengel & pAz

Eduardo Travieso UribetrAvIeso evAns ArrIA rengel & pAz

Felipe UrdanetaAcredItA - experIAn venezuelA

Andreina Velásquezd’empAIre

Delfin ZambranoAnovA mArIne InsurAnce venezuelA

VIETNAM

melogY logIstIcs

Le Nguyen Anh VuvIsIon & AssocIAtes

Pham Quoc Baoho chI mInh cItY poWer corporAtIon (evn hcmc)

Anh Tuan BuiAgencY for BusIness regIstrAtIon

Frederick BurkeBAker mckenzIe

Tran Cong QuocBIzconsult lAW fIrm

Giles Thomas CooperduAne morrIs llc

Chi Lieu DangBAker mckenzIe

Thu Dang Thi HoaipWc vIetnAm

Ba Ha Minh Daohonor pArtnershIp lAW compAnY lImIted

Sophie DaogloBAl BusIness servIce (gBs) co. ltd.

Thi Bich Tram DaoIndochIne counsel

Thu DaogloBAl BusIness servIce (gBs) co. ltd.

Thi Tuyet Mai Dinhhonor pArtnershIp lAW compAnY lImIted

Van Dinh Thi QuynhpWc vIetnAm

Thuy Linh Dorussell Bedford ktc - memBer of russell Bedford InternAtIonAl

Dang The DucIndochIne counsel

Mi Duc DuongrAJAh & tAnn lct lAWYers

Thanh Long DuongAlIAt legAl

Wolfram GruenkornWts

Van Huy HaIndochIne counsel

Nguyen Ho Bao TramAnderson morI & tomotsune hcmc BrAnch

Thanh Tam Hoangrussell Bedford ktc - memBer of russell Bedford InternAtIonAl

Le Cong HuangBoYdens engIneerIng

Tran Quang HuyAnderson morI & tomotsune hcmc BrAnch

Helen HuynhgloBAl BusIness servIce (gBs) co. ltd.

Anh Tuan Lethe nAtIonAl credIt InformAtIon centre - the stAte BAnk of vIetnAm

Hung Lecnc vIetnAm lAW fIrm

Mai Trang LeBAker mckenzIe

Nhan LeduAne morrIs llc

Thi Xuan Hue LeAgencY for BusIness regIstrAtIon

Phuong Uyen Le HoangrussIn & vecchI

Stephen Le Hoang Chuongle & trAn lAW

Loc Le ThiYkvn

Dat Le TienApolAt legAl

Phuoc Le Vanho chI mInh cItY poWer corporAtIon (evn hcmc)

Logan LeungrAJAh & tAnn lct lAWYers

Nguyen Thi Hong Luanvn counsel

Tien Ngoc LuuvIsIon & AssocIAtes

Oliver MassmannduAne morrIs llc

Truong Minh TriArcAdIs

Lan Nghiem HoangpWc vIetnAm

Tung Ngo ThanhvIlAf vIetnAm InternAtIonAl lAW fIrm

Pham Tuan NgocnAtIonAl regIstrAtIon AgencY for secured trAnsActIon

Thanh Ngoc Hienhuu nhon technologY co.


Dang NguyenmAruBenI vIetnAm compAnY lImIted

Hoang Kim Oanh NguyenBAker mckenzIe

Lien Huong NguyenmAYer BroWn llp

Long NguyenApolAt legAl

Minh Tuan NguyenvIetnAm premIer lAWYers llc

Ngan Nguyencnc vIetnAm lAW fIrm

Q. Anh Nguyengroup counsel

Quoc Phong NguyenAlIAt legAl

Thao Thanh NguyenIndochIne counsel

Thi Phuong Lan NguyenvIetnAm credIt InformAtIon Jsc (pcB)

Thi Viet Anh NguyenAgencY for BusIness regIstrAtIon

Thu Ha NguyenBIzconsult lAW fIrm

Thu Quynh NguyenduAne morrIs llc

Tra Nguyencnc vIetnAm lAW fIrm

Tram NguyenYkvn

Trang Nguyenthe nAtIonAl credIt InformAtIon centre - the stAte BAnk of vIetnAm

Tich Nguyen MinhroYAl vIetnAm: consultIng & AccountIng

Anh Thu Nguyen NhatrussIn & vecchI

Dong Huong Nguyen ThirAJAh & tAnn lct lAWYers

Thao Nguyen ThipWc vIetnAm

Hiep PhamhIep pk cAfe

Huong PhamYkvn

Huyen PhamAcsv legAl

Manh PhamApolAt legAl

Thanh Huong Phamthe nAtIonAl credIt InformAtIon centre - the stAte BAnk of vIetnAm

Thu Trang PhamvIsIon & AssocIAtes

Tien Minh PhamIndochIne counsel

Anh Vu PhanIndochIne counsel

Quan PhanAcsv legAl

Le Mai Phuongho chI mInh cItY poWer corporAtIon (evn hcmc)

Phan Nguyen Minh Phuongvn counsel

Nguyen Phuong ThaovIetnAm credIt InformAtIon Jsc (pcB)

Du Quang Vinhlong An depArtment of trAnsportAtIon

Nguyen Que Tamcsp legAl llc

Nick Robinsonvk ArchItects And engIneers

Yee Chung SeckBAker mckenzIe

Orsolya Szotyory-GrovemAYer BroWn llp

Le Thuong TamAll-In constructIon

Van Anh Thairussell Bedford ktc - memBer of russell Bedford InternAtIonAl

Nguyen Thi Hong Thangvn counsel

Vo Huu Thangho chI mInh cItY poWer corporAtIon (evn hcmc)

Nguyen Thanh NghiemtAm phAt electrIc co.

Dinh The PhucelectrIcItY regulAtorY AuthorItY of vIetnAm

Tran Thi Hong MinhAgencY for BusIness regIstrAtIon

Thu Thieu Thi KieuApolAt legAl

Heng Tan Thyecsp legAl llc

Duc To Honglhd lAW fIrm

Bui Tra Nha Trucho chI mInh cItY poWer corporAtIon (evn hcmc)

Son Tran DucrAJAh & tAnn lct lAWYers

Linh Tran Thi NgocluAtvIet - AdvocAtes & solIcItors

Cam Minh Triho chI mInh cItY poWer corporAtIon (evn hcmc)

Pham TuantechcomBAnk

Nguyen Ngoc Tuong Viho chI mInh cItY poWer corporAtIon (evn hcmc)

Tran Yen Uyencsp legAl llc

Marieke Van der PijlAcsv legAl

Thuy Vy VoBAker mckenzIe

Hien Phuong Vurussell Bedford ktc - memBer of russell Bedford InternAtIonAl

Hong Hanh VumAYer BroWn llp

Thu Hang Vuhonor pArtnershIp lAW compAnY lImIted

Mạnh Quỳnh VũorIent counsel lImIted

Que Vu ThirAJAh & tAnn lct lAWYers

Quoc Vuonggroup counsel

Son Ha VuongvIsIon & AssocIAtes

Kent WongvcI legAl

WEST BANK AND GAZA

Awatif AbdallahmInIstrY of fInAnce & plAnnIng - customs & excIses, vAt dIrectorAte

Basel AbdoIttQAn consultIng servIces

Nemer AbdulwahedpAlestIne reAl estAte Investment co.

Tareq Al MasrimInIstrY of nAtIonAl economY

Shadi Al-HajpWc

Mohammed Alram’ahpAlestIne trAde center - pAltrAde

Sharhabeel Al-ZaeemAl-zAeem & AssocIAtes

Haytham L. Al-ZubiAl-zuBI lAW offIce

Mohammad Amarneh

Moayad AmouripWc

Thaer AmroAmro & AssocIAtes lAW offIce

Nimreen AqelpAlestInIAn Investment promotIon AgencY (pIpA)

Muhanad AssafIttQAn consultIng servIces

Firas AtterehhussAm Attereh group for legAl servIces

Ashraf FarIttQAn consultIng servIces

Ali FarounpAlestInIAn monetArY AuthorItY

Rana FawadlehshArp & BeYond for legAl And Investment consultIng servIces

Lina GhbeishpAlestIne cApItAl mArkets AuthorItY

Yousef HammodehpAlestIne AudItIng & AccountIng co.

Ali HamoudehJerusAlem dIstrIct electrIcItY co. ltd.

Hiba I. HusseinihusseInI & husseInI

Sari IbrahimJerusAlem dIstrIct electrIcItY co. ltd.

Rula IzzrAmAllAh engIneerIng offIce

Ayman JbaileY

Doaa K. FarhusseInI & husseInI

Bilal KamalkAmAl lAW fIrm

Spiro KhouryrAmAllAh engIneerIng offIce

Raja KhwialedcompAnIes control

Mahmoud KittanakAmAl lAW fIrm

Sireen LubbadehmInIstrY of nAtIonAl economY

Khaled MahboubahfurnIture cluster

Dima Saad MashaqirAmAllAh munIcIpAlItY

Jamal MilhemtAlAl ABu ghAzAleh & co. InternAtIonAl

Manal NassarJerusAlem dIstrIct electrIcItY co. ltd.

Tony H. NassarA. f.& r. shehAdeh lAW fIrm

Mark G. NesnasIttQAn consultIng servIces

Absal NusseibehhusseInI & husseInI

Raed Rajab

Wael SaadipWc

Samir SahhardeloItte & touche (m.e.)

Maysa SarhanpAlestInIAn monetArY AuthorItY

Suhaib SharifshArp & BeYond for legAl And Investment consultIng servIces

Kareem Fuad ShehadehA. f.& r. shehAdeh lAW fIrm

Odeh ShehadehpAlestInIAn federAtIon of IndustrIes

Mazin TheebshAhd electrIcAl engIneerIng consultAnts

Tareq Z. TouqaneQuItY legAl group

YEMEN, REP.

Al-AlImI

Khalid AbdullahsheIkh mohAmmed ABdullAh sons

Zakarya AboalrejaltAg Yemen

Ghazi Shaif Al AghbariAl AghBArI & pArtners lAW fIrm

Abdul Gabar A. Al-AdimiABdul gABAr A. Al-AdImI for constructIon & trAde

Yasser Al-AdimiABdul gABAr A. Al-AdImI for constructIon & trAde

Ramzi Al-AriqigrAnt thornton Yemen

Khaled Al-BuraihikhAled Al-BurAIhI for AdvocAcY & legAl servIces

Bilqis Al-FosailcentrAl BAnk of Yemen

Ahmed Al-GharasiAl-ghAsArI trAdIng

Mohamed Taha Hamood Al-HashimimohAmed tAhA hAmood & co.

Mohamed Al-Kohlani

Omar Yahay Al-QatanicentrAl BAnk of Yemen

Ameen Al-RabeeisAWsIA orgAnIzAtIon

Mahmood Abdulaziz Al-SharmanilAWYer

Ismail Ahmed AlwazirAlWAzIr consultAnts, AdvocAtes & legAl reseArch

Issa Mohamed Seif El Shaibi

Amani HailcentrAl BAnk of Yemen

Ejlal MofadalcentrAl BAnk of Yemen

Laila A. MohammedAl AghBArI & pArtners lAW fIrm

Khaled Mohammed Salem AliluQmAn legAl AdvocAtes & legAl consultAnts

Nigel TruscottdAmAc group

ZAMBIA

energY mAnAgement servIces

Dingani C. BandazAmBIA revenue AuthorItY

Salome Bandakpmg

Vaida Bunda NjobvupAtents And compAnIes regIstrAtIon AgencY (pAcrA)

Lewis K. Bwalyazesco ltd.

Anthony BwembyapAtents And compAnIes regIstrAtIon AgencY (pAcrA)

Guohua ChenunIk constructIon engIneerIng ptY. ltd.

Kaseke ChinyembapAtents And compAnIes regIstrAtIon AgencY (pAcrA)

Sydney Chisengacorpus legAl prActItIoners

Wallace ChitungueQuItAs legAl prActItIoners

Namuyombe GondwesWIft freIght InternAtIonAl ltd.

Jackie Jhalacorpus legAl prActItIoners

Wamundila Kabubikpmg

Thomas KamunucredIt reference BureAu AfrIcA lImIted t/A trAnsunIon

Sashi Nchito KatekanchIto And nchIto AdvocAtes

Johan LombaardmAnIcA AfrIcA ptY. ltd.


Christopher MapanipAtents And compAnIes regIstrAtIon AgencY (pAcrA)

Harriet MdalamusA dudhIA & compAnY

Hilary MichelozAmBIA revenue AuthorItY

Jyoti MistrypWc zAmBIA

Charles Mkokwezacorpus legAl prActItIoners

Mukuka Mubangazesco ltd.

Chilombo MukenamusA dudhIA & compAnY

Mutale MukukaellIs & co.

Muchinda Mumacorpus legAl prActItIoners

Lloyd MusondapAtents And compAnIes regIstrAtIon AgencY (pAcrA)

Chanda Musonda-ChilubaAfrIcA legAl netWork (Aln)

Augustine Musumalizesco ltd.

Arthi MuthusamypWc zAmBIA

Inonge Elizabeth MuubamusA dudhIA & compAnY

Muchimba MuvombolusAkA cItY councIl

Joshua Mwamulimacorpus legAl prActItIoners

Francis MwapeWorldskIlls zAmBIA

Kafula MwichemAdIson fInAncIAl servIces plc

Justine Mwiinga

Nchima NchitonchIto And nchIto AdvocAtes

Kanti PatelchrIstopher russell cook & co.

Solly PatelchrIstopher russell cook & co.

Michael Phirikpmg

Edward SampachIBesAkundA & compAnY, memBer of dlA pIper group

Namakuzu Shandavucorpus legAl prActItIoners

Lindiwe ShawapWc zAmBIA

Hastings Siakoola PasipAsI AdvocAtes

Chitembo Simwanzazesco ltd.

Mildred StephensoncredIt reference BureAu AfrIcA lImIted t/A trAnsunIon

Colas Ziki

Lungisani ZuluBAnk of zAmBIA

ZIMBABWE

fInAncIAl cleArIng BureAu

Richard Beattiethe stone/BeAttIe studIo

Peter CawoodpWc zImBABWe

Innocent ChagondaAtherstone & cook

Steve ChikengezhaphIllIps lAW

Leonard ChirombocItY of hArAre

Nonhlanhla Chiromoreserve BAnk of zImBABWe

Tawanda Andrew ChiurayicoghlAn, Welsh & guest

Ruzayi Chivirireserve BAnk of zImBABWe

Beloved DhlakamadhlAkAmA B. AttorneYs

Mthokozisi DubemAWeresIBAndA commercIAl lAWYers

Lisa DutiromAnokore AttorneYs

Farayi Dyirakumundaexpert decIsIon sYstems zImBABWe

Abel DzukestAte procurement BoArd

Paul FraserloftY & frAser

Takura GumboAtherstone & cook

Obert Chaurura Gutugutu & chIkoWero

Terence HusseinhusseIn rAnchhod & co.

Susan Kabungaidzereserve BAnk of zImBABWe

Kudzanai Kapururagutu & chIkoWero

Charity MachiridzaBdo tAx & AdvIsorY servIces pvt. ltd.

Faro MaheregIll, godlonton & gerrAns

Sarfraz MahomeddhlAkAmA B. AttorneYs

Andrew MakurirazImBABWe toBAcco IndustrY And mArketIng BoArd

Chatapiwa MalabakAntor And ImmermAn

Shamiso MangwengwendephIllIps lAW

Oleen Mapongaexpert decIsIon sYstems zImBABWe

Richard R. MariwazImBABWe electrIcItY trAnsmIssIon & dIstrIButIon compAnY

Tsungirirai Marufu-Maunegutu & chIkoWero

David MasayapWc zImBABWe

Collen Masundareserve BAnk of zImBABWe

Norman Matarukareserve BAnk of zImBABWe

Chengetanai MavipWc zImBABWe

Gloria MawariremAWere & sIBAndA legAl prActItIoners

Jim McComishpeArce mccomIsh ArchItects

Roselyn MhlangakAnokAngA & pArtners

Nyasha Mhunduruexpert decIsIon sYstems zImBABWe

Gladys MoyoJudIcIAl servIces commIssIon

Methembeni MoyomAnokore AttorneYs

Tatenda MoyokAntor And ImmermAn

Kundai MsemburisecurItIes & exchAnge commIssIon

Tariro Mtasa

Willard MugadzaAfrIcA InstItute for fIghtIng corruptIon In puBlIc procurement

Andrew MugandiwaWIntertons legAl prActItIoners

Thandiwe Alice Jane MugedezamugedezA ArchItects

Farai Ronald MushoriwamushorIWA pAsI corporAte AttorneYs

Eldard MutasahIgh court zImBABWe

Alec Tafadzwa MuzamAWere & sIBAndA legAl prActItIoners

Christopher MuzhingipWc zImBABWe

Duduzile NdawanagIll, godlonton & gerrAns

Ngonidzashe NdorodhlAkAmA B. AttorneYs

Hellen NdudzodhlAkAmA B. AttorneYs

Itayi NdudzomutAmAngIrA And AssocIAtes

Maxwell NgorimaBdo tAx & AdvIsorY servIces pvt. ltd.

Claudious Nhemwac. nhemWA & AssocIAtes

Farai NyaberekamAnokore AttorneYs

Elizabeth Nyaguradeeds regIstrAtIon

Philip NyakutombwanYAkutomBWA legAl counsel

Michael NyamazanaAfrIcA corporAte AdvIsors

James Nyamundathompson stevenson & AssocIAtes AttorneYs-At-lAW

Kumbirai NyikamuvIngI & mugAdzA legAl prActItIoners

Dorothy PasipanodyagIll, godlonton & gerrAns

Phillipa PhillipsphIllIps lAW

Jeff Phiridhl zImBABWe

Nobert Musa PhirimuvIngI & mugAdzA legAl prActItIoners

Edward RigbycAslIng, rIgBY, mcmAhon

Martha RufarochIrImuutA And AssocIAte

Edmore Ruswa

Kelvin SabaomushorIWA pAsI corporAte AttorneYs

Unity SakhekAntor And ImmermAn

James TafadzwadhlAkAmA B. AttorneYs

Sichoni TakolezazImBABWe Investment AuthorItY

Murambiwa TarabukupeArce mccomIsh ArchItects

Freedom TivagarezImBABWe toBAcco IndustrY And mArketIng BoArd

Talent Zunguragutu & chIkoWero

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Doing Business 2020