employing skilled expatriates

NOVEMBER 2013

Employing Skilled ExpatriatesBenchmarking skilled immigration regimes across economies

DIETER DE SMET

A product of the FDI Regulations database

Global Indicators Group

Development Economics

The World Bank Group

THE WORLD BANK GROUP – NOVEMBER 20132

Overview and main results

The Employing Skilled Expatriates indicators analyze the skilled

immigration regime relevant for Foreign Direct Investment across

93 economies to provide comparable information about this

regulatory space. The indicators focus on restrictions which control

the inflow of skilled immigrants (quotas); the ease of hiring skilled

expatriates (time and procedural steps to obtain a temporary

work permit, existence of online application systems, availability

of a one-stop shop and fast-tracking option); and the existence

of a path to permanent residency and citizenship as well as the

existence of spousal work permits. As governments increasingly

seek to attract foreign direct investment as a driver of long-term

development, reforming the investment climate—including the

skilled immigration regime—is one policy option to consider. Our

analysis shows a positive correlation between the Employing

Skilled Expatriates index and foreign direct investment inflows.

As measured by the Employing Skilled Expatriates index, there is

room for economies with a need for skilled workers to improve

their immigration regimes as one means of attracting more foreign

direct investment. In Singapore and the Republic of Korea, it only

takes 10 days on average to obtain a temporary work permit.

In Honduras, the same process can take up to 22 weeks. The

global average to obtain a temporary work permit is 8 weeks. The

process is the fastest in the East Asia and the Pacific region where

it takes 5 weeks. With 11 weeks, the processing time in the Middle

East and North Africa region is the slowest.

EMPLOYING SKILLED EXPATRIATES 3

Acknowledgments

Employing Skilled Expatriates (ESE) is part of the FDI Regulations

database of the Global Indicators Group of the World Bank Group

(WBG). The lead author, Dieter De Smet, is a Private Sector

Development Specialist working in the Global Indicators Group.

The author is grateful for valuable peer review comments received

from World Bank Group colleagues Pierre Guislain, Christine

Qiang, Roberto Echandi, Peter Kusek, Harald Jedlicka, David

Robalino, Arvo Kuddo and Dilip Ratha. External peer reviewers in-

clude Julia Onslow-Cole and James Perrott at the global immigra-

tion network of PwC Legal LLP, Ayelet Shachar, at the University of

Toronto Faculty of Law, and Madeleine Sumption, at the Migration

Policy Institute in Washington, D.C. Additional valuable comments

were received on earlier drafts of the paper from Carolin Geginat,

Melissa Johns, Augusto Lopez-Claros, Tanya Primiani, Federica

Saliola, and Hulya Ulku from the Global Indicators Group.

Two groups of people provided pro-bono contributions to ESE

without which the data and indicators could not have been

gathered and developed.

The first is the group of lawyers and government regulators in

each of the 93 economies covered by the report who responded

to the ESE legal questionnaire. Their input about the skilled im-

migration regime in their economy was the fundamental source of

data for the analysis. Grateful acknowledgment of these contribu-

tors is made in the Contributors section at the end of this report.

Additional details about the contributors across all topics of the FDI

Regulations database are provided at http://iab.worldbank.org/

Local-Partners/2012. Particular acknowledgment is made to the

Global Immigration Network of PwC Legal, which responded to

questionnaires in more than 60 economies.

The second is the expert consultative group formed to provide

technical input to the development of the ESE topic. This group of

global immigration experts provided input on the focus of the ESE

legal questionnaire and on the methodology to develop the ESE

indicators. Members of the expert consultative group include:

Dr. Lucie Cerna, Assistant Professor in Global Challenges,

Leiden University, Netherlands and Research Associate at the

Centre on Migration, Policy and Society (COMPAS), Oxford.

John Craig, Partner, Heenan Blaikie Law Firm, Canada.

Harald Jedlicka, Investment Policy Officer, WBG Investment

Climate, Vienna, Austria.

Graeme Kirk, Senior Partner, Gross & Co. Law Firm,

Washington DC.

Khalid Koser, Deputy Director and Academic Dean at the

Geneva Centre for Security Policy, Switzerland.

Susan Martin, Herzberg Professor of International Migration

Director, Institute for the Study of International Migration,

Georgetown University, Washington DC.

Julia Onslow-Cole, Partner and head of global immigration

network of PwC Legal LLP.

Linda Rahal, Partner, Trow & Rahal Immigration Law Firm.

Ted Ruthizer, Partner and Co-Chair of the Business

Immigration group of Law Firm Kramer Levin, New York.

Ayelet Shachar, Professor of Law, Political Science &

Global Affairs, Canada Research Chair in Citizenship and

Multiculturalism, University of Toronto Faculty of Law, Canada.

Elizabeth Stern, managing partner and head of the Global

Immigration & Mobility Practice Group, Baker & McKenzie,

Washington DC.

Madeleine Sumption, Senior Policy Analyst, Migration Policy

Institute, Washington DC.

Hong Tran, Partner Mayer Brown, Hong Kong SAR, China.

The content of this report was previously published as: De Smet, Dieter. 2013. "Employing skilled expatriates: benchmarking skilled

immigration regimes across economies." World Bank Policy Research Working Paper no. 6708


1. Introduction

In Honduras, the average time taken to obtain a Temporary Work

Permit (TWP) for an Information Technology (IT) specialist is 22

weeks. The hiring company is required to submit an application to

the Work Secretariat to obtain a certificate of compliance with the

quota requirements. It is then required to apply, on behalf of the

applicant, for a special stay permit to the Director of Immigration

and Foreign Affairs. Upon receipt of the special stay permit, the

skilled expatriate must register him/herself in the National Foreign

Register and then submit an application to obtain the TWP before

the Work and Social Security Office of the Department of State.

This is followed by an official visit to the company by the migration

officers from the Department of State to verify compliance with

the quota requirements. The Department of State then reviews

the application and grants the TWP.

In Singapore, in contrast, the same process takes 10 days on

average. The hiring company applies for an Employment Pass at

the Ministry of Manpower, which issues an in-principle approval

letter. Upon entering Singapore, the skilled expatriate is required to

follow the instructions stated in the in-principle approval letter

(for example, to comply with a medical check-up) and upon

compliance, the employment pass is issued.

The Employing Skilled Expatriates indicators (ESE indicators)

analyze the skilled immigration regime relevant for Foreign Direct

Investment (FDI) across 93 economies and aims at providing

comparable information about this regulatory space. As govern-

ments increasingly seek to attract FDI as a driver of long-term

development, reforming the investment climate—including the

skilled immigration regime—is one policy option to consider.

2. Why does skilled migration matter for foreign investors?

The ease of hiring skilled expatriates is one of the factors which

are taken into consideration in the location decision of multination-

als. When the required expertise cannot be sourced in the hosting

country, skilled immigrants are necessary to start-up new subsidiar-

ies and train workers. In other cases, a company may need to

deploy a skilled immigrant with specific expertise from within the

corporate group. In the latter scenario, companies frequently resort

to the intra-company transfer scheme under Mode 4 of the World

Trade Organization’s General Agreement on Trade in Services

(GATS) which allows companies to temporarily transfer employees

from one member country to another. For this paper, we have

opted to exclude GATS or any other multilateral or bilateral treaties,

in order to improve comparability of skilled immigration regimes

across 93 economies. Differences in the various multilateral and

bilateral agreements with regard to definitions of skilled expatri-

ates and prerequisites related to nationality and recognition of

credentials would have prevented transparent comparisons across

economies.

Overly restrictive or cumbersome skilled immigration regimes may

result in lengthy work permit processing times which potentially

imply stalled productivity or loss of strategic or first-mover

advantage for companies. Other restrictions (for example, quotas)

may impact the viability of new ventures and may lead companies

to invest in economies with less restrictive skilled immigration

policies. A recent research paper provides evidence that a less

restrictive skilled immigration regime is conducive in attracting FDI

(Medina 2012). Our paper builds further on this premise.

In 2012, under the supervision of Michael Porter, the Harvard

Business School conducted an in-depth survey with 10,000

Harvard alumni in senior leadership positions to identify the roots

of the competitiveness problem in the United States (Porter and

Rivkin 2012). Better access to skilled labor was stated as the third

main reason for moving existing activities out of the United States,

behind lower wages and proximity to customers. Immigration

policies, next to taxation, were identified as the main impediment

to investing and creating jobs in the United States. In a 2010

report, the McKinsey Global Institute concluded that “limits on

the immigration of skilled workers handicap US companies when

competing abroad and in some cases discourage investment at

home” (Cummings et al. 2010). As such, economies which have

smart and fast immigration regimes for skilled expatriates have a

competitive advantage in attracting FDI.

There is a consensus among experts that international migration

can positively contribute to global economic growth and develop-

ment. The impact of skilled expatriates on hosting, predominantly

developed, economies is already well acknowledged by most

economies: skilled immigrants enhance hosting economies’

productivity and competitiveness and significantly contribute to

their GDP (World Economic Forum 2010).

Opponents of skilled migration refer to the consequences of the

human capital flight for sending (typically developing) economies.

When highly skilled migrants leave to pursue more lucrative oppor-

tunities in developed economies, their departure creates a number

of externalities. The first is loss of net contribution to the govern-

ment budget, increasing the fiscal burden on those left behind.

The second is the negative effect of human capital depletion on a

country’s growth prospects due to decreased human capital forma-

tion which is a central engine for growth. In this view, developing

economies should create incentives for skilled workers to return to

their home country. Finally, the fact that skilled labor is instrumental


in attracting FDI and fostering research and development expendi-

tures is contributing to the concentration of economic activities in

specific locations, at the expense of origin economies. A summary

of the possible effects of this type of migration on sending and

receiving economies is shown in Figure 1.

While these traditional negative effects of the brain drain were

stressed in the early literature, more recent contributions ask

whether these may be offset by possible beneficial effects arising

from remittances (Adams 2003), return migration (Mayr and Peri

2008), the creation of trade and business networks (Aleksynska

and Peri 2012), and possible incentives of migration prospects on

human capital formation at home (Docquier and Rapoport 2004).

With regard to the positive effects of the diaspora externality on

FDI, a recent study (Kugler and Rapoport 2011) found that the

presence of migrants in the host country may also facilitate the

formation of the types of business links which lead to FDI project

deployment in the skilled immigrant’s home country (sending

country).

An important barrier to a multinational corporation’s viability to

set up a subsidiary in a developing country can be uncertainty,

especially the type of uncertainty linked to low institutional quality

(Kugler 2011). To the extent that migrants integrate into the

business community, a network can emerge whereby migrants

liaise between potential investors and partners (both private and

public) in various aspects of setting up a production facility in the

migrant’s country of origin. In other words, networks of (skilled)

migrants can also be important sources of FDI and know-how,

both of which promote productivity growth in sending economies.

Figure 1 summarizes possible positives and negatives for sending

and receiving economies with regard to skilled migration as well as

possible global effects.

Nevertheless, governments may have policy goals beyond attract-

ing FDI that justify, in their view, certain restrictions on skilled mi-

gration. As such, a broader policy debate needs to be considered

when evaluating restrictions on skilled migration. We acknowledge

the fact that this paper measures two different issues: temporary

entry of skilled expatriates who intend to seek permanent im-

migration and temporary entry of skilled expatriates who do not

intend to seek permanent immigration. While the former is a social

and highly sensitive political issue, and is predominantly a South-

North phenomenon, temporary entry of skilled personnel is clearly

an FDI issue which does not necessarily entail a South-North flow

of skilled expatriates.

FIGURE 1: Possible global and national effects of high-skilled international migration

SENDING ECONOMIES: POSSIBLE NEGATIVES· “Brain drain”: lost productive capacity due to at least temporary absence of higher skilled workers and students

· Less support for public funds for higher education

RECEIVING ECONOMIES: POSSIBLE NEGATIVES· Decreased incentive of natives to seek higher skills

· May crowd out native students from best schools

· Language and cultural barriers between native and immigrant high-skilled workers

· Technology transfers to possibly hostile economies

SENDING ECONOMIES: POSSIBLE POSITIVES· Increased incentive for natives to seek higher skills

· Possibility of exporting skills reduces risk/raises expected return of personal education investments

· May increase domestic economic return to skills

· Knowledge flows and collaboration

· Increased ties to foreign research institutions

· Export opportunities for technology

· Return of natives with foreign education and human capital

· Remittances and other support from diaspora networks

RECEIVING ECONOMIES: POSSIBLE POSITIVES· Increased R&D and economic activity due to availability of additional high-skilled workers

· Knowledge flows and collaboration

· Increased ties to foreign research institutions

· Export opportunities for technology

· Increased enrolment in graduate programs/keeping smaller programs alive

POSSIBLE GLOBAL EFFECTS· Better international flow of knowledge

· Better job matches

· Greater employment options for workers/researchers

· Greater ability of employers to find rare/unique skill sets

· Formation of international research/technology clusters (Silicon Valley, CERN)

· International competition for scarce human capital may have net positive effect on incentives for individual human capital investments

Source: Regets, 2001.


3. What do the ESE indicators measure?

Focus of the ESE indicatorsThe ESE indicators analyze important areas which companies, but

also skilled individuals, take into account in their investment

location decision. Figure 2 shows the first order (drivers) and

second order (facilitators) variables which a highly skilled individual

takes into account when deciding about where to emigrate. The

ESE indicators measure the elements of the total immigration

package: the applicable immigration rules, paths to permanent

residency and citizenship and the opportunities for family

members. As such, the ESE indicators aim to analyze important

areas within the skilled immigration regime of an economy which

also include issues which influence the decision-making pattern of

the skilled expatriate him/herself.

More specifically, the ESE indicators cover:

1. Quotas which control the inflow of skilled immigrants

2. The ease of hiring skilled expatriates: Measures the time

and procedural steps required to obtain a TWP, whether the

TWP can be applied for online, and whether a one-stop shop

and a fast-tracking option are available.

3. Restrictions on permanent residency / citizenship and Spousal Work Permit: Measures the attractiveness of an

economy to the skilled immigrant in terms of being able

to obtain a permanent residency and/or citizenship on the

basis of temporary employment, and the ability to obtain a

work permit for a spouse based on employment of the other

spouse (Spousal Work Permit).

The ESE indicators also include nationality or residency limita-

tions imposed by economies on the composition of the board

of directors. The aim of such limitations is usually to achieve

different policy objectives: nationality limitations influence control

over the investment and usually are related to national security

or political considerations. Residency requirements are associated

with the interest of the host state of having at least one physical

person representing the legal entity in case of any wrongdoings.

As a result the indicators are not included in the index, but Annex

II provides an overview of conditions imposed on the composition

of the board of directors in the surveyed economies.

How the data was gatheredThe data was gathered through a questionnaire which was

filled out by lawyers specialized in immigration and/or labor

law, as well as government officials (from a country’s Board of

Investment, Labor or other Ministries, and Investment Promotion

Agencies). To make the data comparable across economies,

several assumptions are made about the parent company, the

business and the skilled expatriate.

Data was gathered about the laws and practices that would affect

a locally registered subsidiary of a multinational firm when hiring

a skilled expatriate. The subsidiary has a start-up capital of $10

million and does not operate in a special economic zone. The

company is looking to hire a foreign worker (skilled expatriate).

The skilled expatriate is an Information Technology (IT) special-

ist who is 35 years old, male, holder of a Master’s degree of

Science, and will not hold an executive or managerial position.

It is important to note that labor mobility regimes under bilateral

or multilateral trade agreements (for example, the intra-company

transfer regime) are excluded. In many economies, temporary

licensing by professional associations may present an additional

hurdle for skilled expatriates. For this paper we selected one

particular category of skilled expatriates (IT specialists) which

normally is not subject to local certification requirements. This

approach allows for streamlined comparison across the surveyed

economies. We nevertheless acknowledge that, depending on the

economy, specific survey results may not be fully applicable to

other categories of skilled immigrants.

FIGURE 2. A highly-skilled individual decision making calculus about where to emigrate

Source: Papademetriou et al. 2008.

Choice of destination

OpportunityGetting the best

returns on one’s own human-capital investments

Capital infrastructureResearch labs, personal

and professional growth opportunities,

dynamic and transformative environment

Presence of critial masses of other

talented professionalsSynergistic work

environments, potential for virtuous circles of

innovation and success

Fair and generous social model

Lifestyle and environmental

factors

Tolerant and safe society

Total immigration package Clear, fair, and transparently

applied immigration rules

Reasonable paths to permanent residency/citizenship

Recognition of foreign credentials

Opportunities for family members

Drivers(first ordervariables)

Facilitators(secondordervariables)


The aim of the indicatorsThis paper does not take a position on an ideal skilled immigration

model for the surveyed economies. Each economy is unique and

there is no global all-inclusive best practices model which can

or should be implemented. Improved skilled migration policies

need to be tailor-made for each economy. In this paper we focus

on a number of issues which are common to most of the skilled

immigration regimes without taking a position on whether reforms

at this stage would be advisable or how reforms should be

sequenced.

The goal of this paper is to contribute to the literature on FDI

which, for the most part, leaves aside migration considerations. We

do this by mapping how long it takes to obtain a TWP, identifying

bottlenecks which limit the inflow of skilled expatriates or decrease

the attractiveness of an economy to a skilled expatriate, while at

the same time discussing best practices with regard to common

characteristics of skilled immigration regimes across the surveyed

economies.

A number of data points were used to create an ESE index which

is used to find correlations with FDI flows in order to answer the

question of whether skilled immigration regimes affect FDI. The

ESE index is also correlated to external existing data from the

Global Migration Barometer (Economist Intelligence Unit 2008)

to determine whether economies with a need to attract migrants

(to spur economic growth) have in effect put appropriate skilled

immigration regimes in place.

4. Results

Restrictions which control the inflow of skilled immigrants

Immigration Quotas

Quotas are limits on immigrants that cap the number of people

who are allowed to move into a country during a specified period.

Quotas therefore function as a funnel and impact foreign investors

who seek to bring in skilled staff to start up a company.

Quotas can be nationwide, but can also be on a company-basis

or even per industry sector. Forty of the 93 surveyed economies

(or 43%) have quotas which restrict the inflow of immigrants

and therefore impact all categories of skilled expatriates which are

employed.

Figure 3 provides an overview of the applicability of immigration

quotas to the surveyed economies. Figure 4 provides examples of

quotas in surveyed economies.

FIGURE 3. Applicability of immigration quotas to surveyed economies

Non-quota economies Quota economies

Afghanistan; Albania; Argentina; Armenia; Australia; Austria; Belarus; Bosnia and Herzegovina; Bulgaria; Burundi; Cambodia; Cameroon; Canada; Chad; Colombia; Costa Rica; Côte d’Ivoire; Croatia; the Czech Republic; Ethiopia; France; Georgia; Germany; Greece; Hong Kong SAR, China; Japan; Jordan; Kenya; Madagascar; Malaysia; Mauritius; Morocco; Nepal; the Netherlands; New Zealand; Pakistan; the Philippines; Poland; the Republic of Korea; the Russian Federation; Rwanda; Senegal; Serbia; Singapore; the Slovak Republic; South Africa; Spain; Sri Lanka; Taiwan, China; Tunisia; Turkey; Uganda; Ukraine; Vietnam; Zambia.

Algeria; Angola; Azerbaijan; Bangladesh; Bolivia; Brazil; Brunei Darussalam; Chile; Cyprus; the Dominican Republic; Ecuador; the Arab Republic of Egypt; Ghana; the Democratic Republic of Congo; Guatemala; Honduras; India; Indonesia; Ireland; Italy; Kazakhstan; Kosovo; the Kyrgyz Republic; FYR Macedonia; Mali; Mexico; Moldova; Montenegro; Mozambique; Nicaragua; Nigeria; Peru; Romania; Saudi Arabia; Tanzania; Thailand; the United Kingdom; the United States; República Bolivariana de Venezuela; the Republic of Yemen.

Source: FDI Regulations database.

The ease of hiring skilled expatriatesThis indicator measures the time and procedural steps required

to legally start working in the host country on a TWP. For ease of

reference this period will be referred to as “time to obtain a TWP.”

What is specifically measured when measuring the “time required to obtain a TWP”?

The time required to obtain a TWP measures the number of

calendar weeks it takes for a skilled expatriate (IT specialist) to

comply with all requirements of an economy after which s/he

is legally allowed to start working. The details of each step are

provided in Figure 5.

The starting point of the time period measured is when the

company has a need for a foreign IT specialist and has identified a

suitable candidate who they want to hire (Step 1). Our case study

states that the company is a newly established company which

previously has not hired foreign expatriates.

In some economies, companies are required to obtain a certifica-

tion before they are able to hire foreign expatriates (Step 2). Step

3 entails all procedures which the company and/or employee

need to comply with in order to legally start work. The end point

of the measured time period (Step 4) is the moment when the

foreign IT specialist is legally allowed to start working.

Based on our case study we asked respondents to provide us with

a total processing time range for all procedural steps with regard

to obtaining a TWP. Time ranges are preferred due to factors that


influence time such as the nationality of the applicant, the fluctuat-

ing workload of the processing unit, and the fact that for the ma-

jority of the surveyed economies there are no specific regulations

with regard to the maximum allowed time per procedural step.

For ease of comparison we therefore work with averages.

Economies may have differences in dealing with work permits

for highly skilled expatriates with different specializations but in

general the procedures and timelines as described below can be

indicative of the process of obtaining TWP’s for other categories

of skilled expatriates. Figure 6 provides an overview of the regional

average time required to obtain a temporary work permit. Figure

7 shows which are the top 10 fastest and slowest surveyed

economies in terms of average time required to obtain

a temporary work permit.

Good practices with regard to processing Temporary Work Permits

Online TWP processing

A good practice with regard to the TWP application process is

ensuring the process can be completed online. Completion of

the TWP online means that (1) the application form(s) can be

downloaded online, (2) documents can be submitted online, (3)

confirmation documentation is received online, and (4) the prog-

ress of the application can be monitored online. In addition, when

the work permit becomes available, (5) notification is received

Company-based quotaswhich do not take into account the size of the company

Cambodia:Maximum 6% of the workforce can be skilled expatriates.

Congo, Dem. Rep.:Maximum 4% of the workforce can be skilled expatriates.

Egypt, Arab Rep:Maximum 10% of the workforce can be skilled expatriates.

Guatemala:Maximum 10% of the workforce can be skilled expatriates.

Kazakhstan:Maximum 30% of the workforce can be skilled expatriates.

Saudi Arabia: Maximum 20% of the workforce can be skilled expatriates.

Ireland: Maximum 50% of employees can be non-EU citizens.


Company-based quotaswhich take into account the size of the company

Mozambique:

skilled expatriates cannot exceed 5% of the total number of workers.

employees): skilled expatriates cannot exceed 8 % of the total number of workers.

skilled expatriates cannot exceed 10% of the total number of workers.

Company-based quotasdependent on the foreign investment amount

Ghana:

expatriate.

skilled expatriates.

expatriates.

Nigeria:In practice,3 2 skilled expatriates are allowed in a company with a share

and 4 in a company with a share capital

Thailand:One skilled expatriate for each 2 million

with a limit of 10 skilled expatriates.

Nationwide applicable quotas2

Romania:Yearly annual quota for foreigners (for all types of work permits). For 2011, the quota was set at 5,500 work permits.

United Kingdom:For the period of 6 April 2011 to 5 April 2012 the maximum has been set

EU who will earn more than £150,000 are exempted from quotas.

United States: The quota4 per fiscal year (October 1 - September 30) is 65,000 regular H-1Bs5 regardless of position. The first 20,000 petitions received who have a Master’s degree or PhD obtained in the United States are exempted from the 65,000 figure. There are no quotas for O-1 visas6.

Italy: The Quota Agreement (decreto flussi) for 2011 is 86,580 for workers without permit of stay in Italy; 11, 500 for workers with Italian permit of stay for other reasons.

FIGURE 4. Examples of applicable quotas in surveyed economies

The company has determined it has a need to hire a foreign IT Specialist and

has identified a candidate

The company and/or future

employee comply with all the procedures

required to allow the start

of legal employ-ment in the host country

The company complies with labor

certification or other

mandatory requirements

which are required before it can start the hiring process

The foreign IT Specialist is

legally allowed to start working

in the host country

STEP 1 STEP 3STEP 2 STEP 4

FIGURE 5. The time period measured for obtaining a TWP



online. Online completion entails that no paperwork8 needs to be

submitted to the relevant authority.

Currently, Singapore and the Republic of Korea, top performers

with regard to the TWP processing time, are the only economies

with a complete online TWP processing system.

Seventy-five percent of the economies which have advanced

online capability (meaning the system allows more than only

downloading the TWP application form) have average TWP pro-

cessing times which are lower than the global average of 8 weeks.

Figure 8 shows what the specific characteristics of application

systems in surveyed economies are. In 80 percent of the surveyed

economies there is no advanced application system (a system

which allows more than only downloading the application form:

e.g., the ability to monitor the application process).

One-stop shops

Before the applicant can apply for a TWP, some economies require

a number of approvals or documents from competent authorities

in the economy where s/he wants to work. This requires coordina-

tion on the part of the applicant and may also impact the total

time required to obtain the TWP.

Having a one-stop shop where the processing unit manages

the relationship between the different competent authorities is

applicant-friendly and normally results in shorter timelines. Figure

9 shows that 80 percent of economies with one-stop shops

have TWP processing timelines which are at or below the global

average of 8 weeks.

Fast-track option

Companies which identified the right candidate for their overseas

subsidiary are eager to have their new hires start as soon as pos-

sible. As a result, companies may be willing to pay a premium for

fast-tracking the TWP process. Data from the surveyed economies

reveals that only 10 percent have such a fast- tracking option.

Economies which provide a fast-tracking option include Algeria,

Brunei Darussalam, Côte d’Ivoire, Cyprus, Georgia, the Republic of

Korea, Mauritius, the Netherlands, Spain, Tanzania, Thailand, the

United States and the United Kingdom.

FIGURE 6. Regional average time required to obtain a TWP (in calendar weeks)


Note: Regional abbreviations, and the number of economies covered by the ESE indicators

-

0 2 4 6 8 10 12

EAP

ECA

SAR

SSA

Global Average

LAC

OECD

MENA

FIGURE 7. Average TWP processing times (in calendar weeks): Top 10 fastest and slowest economies


0 5 10 15 20 25 30

Saudi Arabia

Greece

Honduras

Morocco

Costa Rica

United Kingdom

South Africa

Algeria

Slovak Republic

Austria

Global average

Albania

Taiwan, China

Thailand

Montenegro

Dominican Republic

Côte d'Ivoire

Mauritius

Mozambique

Singapore

Advanced online capability (the system allows more than downloading the TWP application form)

20%

35%

45%

Only the TWP application form can be downloaded online

No online component (all documents need to be physically obtained)

FIGURE 8. Characteristics of the application system in the surveyed economies (in %)



Restrictions on permanent residency, citizenship and availability of a Spousal Work PermitEconomies can attract skilled workers by offering a reasonable

path to permanent residency and/or citizenship, as well as

facilitating entry to the labor market for the accompanying spouse

through a spousal work permit.

Obtaining permanent residency and/or citizenship based on a TWP

Providing skilled immigrants with the option to obtain permanent

residency and/or citizenship is a factor which will be taken into

consideration by the skilled immigrant who has a number of relo-

cation options. Twenty percent of the surveyed economies do not

allow skilled expatriates to apply for a permanent residency and/or

citizenship. Figure 10 provides an overview of the skilled immigra-

tion regime of the surveyed economies in terms of pathways to

permanent residency and/or citizenship.

The Spousal Work Permit

Traditionally, the majority of expatriate partners have been women.

Nowadays, more than 50 percent of women across all age groups

work in their home country. Under the age of 35, the percentage

FIGURE 10. Economies with no path to permanent residency and/or citizenship

This map was produced by the Map Design Unit of The World Bank.The boundaries, colors, denominations and any other informationshown on this map do not imply, on the part of The World BankGroup, any judgment on the legal status of any territory, or anyendorsement or acceptance of such boundaries.

NO PATH TO PERMANENT RESIDENCY OR CITIZENSHIP

NO PATH TO PERMANENT RESIDENCY BUT HAVE A PATH TO CITIZENSHIP

NO PATH TO CITIZENSHIP BUT HAVE A PATH TO RESIDENCY

IBRD 40503OCTOBER 2013

Source: FDI Regulations database

FIGURE 9. Average TWP processing times (in calendar weeks) of economies with one-stop shops


0 2 4 6 8 10 12

Singapore

Thailand

Taiwan, China

Tunisia

Azerbaijan

Belarus

Kosovo

Malaysia

Pakistan

Cyprus

Global average

Bangladesh

Australia

Germany

France

Moldova

Note: Maroon colored economies do not have a path to permanent residency or citizenship (Armenia, Bulgaria, Côte d'Ivoire, the Arab Republic of Egypt, Ethiopia, Madagascar, Moldova, Mozambique, Nepal, Senegal, Sri Lanka, Ukraine, and the Republic of Yemen, Rep. Peach colored economies don't have a path to permanent residency but have a path to citizenship (India, Iraq, Nigeria, Nicaragua, Saudi Arabia). Brick colored economies don't have a path to citizenship but have a path to permanent residency (Chad, Ecuador, the Russian Federation).


can be as high as 70-80 percent. When these women accompany

their spouses or partners on an overseas assignment, a majority

want to carry on working so that they can continue to develop

their skills and facilitate their re-entry to work when they return

home, and yet few of them manage to do so. There is of course

a growing trend of women who reach senior positions in their

companies, who also need international experience and this

has increased the proportion of male spouses and partners. The

percentage of male partners often varies with the type of organiza-

tion or industry. Many companies report an average of 10 percent

male partners.

In April 2013 the Permits Foundation conducted an International

Survey with regard to work permits and global mobility of expatri-

ate spouses and partners. The survey examined the views of

3,300 expatriate spouses and partners of 120 nationalities, who

were at the time accompanying international employees work-

ing in 117 host economies for over 200 employers in both the

private and public sector. The survey found that economies which

enable spouses or partners to work are considered as attractive

destinations by 96 percent of respondents. Economies with work

permit restrictions are less attractive and 58 percent of spouses

or partners indicated that they would be unlikely to relocate to a

country where it was difficult to get a work permit. Twenty-two per-

cent of spouses or partners reported that the expatriate employee

had turned down at least one assignment because of concerns

about the accompanying spouse’s or partner’s career or employ-

ment and 7 percent had terminated an assignment early for the

same reason. For employers, these assignment refusals and early

terminations imply lost potential and financial cost.

Spouses and partners face a number of challenges. Whereas the

employee usually transfers within his or her company as part of a

career plan, the partners have to uproot themselves from their cur-

rent job and company. They may have no professional network in

the new country and the market for their skills may be completely

different. They may face language and cultural barriers and their

qualifications may not be recognized at the same level.

Many economies require expatriate spouses or partners to have a

separate work permit, even though they are legally residents. This

is often difficult and time consuming. In short, the lengthy work

permit regulations represent a real deterrent both to the partners

themselves and to companies that might otherwise be prepared

to employ them.

Allowing spouses and partners to work in a host country does

not have a negative effect with regard to reducing employment

opportunities for local staff since the proportion of expatriate staff

and spouses/partners is very small. What is more important is the

positive impact on the economy and labor market of attracting

international companies and organizations to base their operations

in the country.

In allowing spouses to work freely, governments recognize the

value to the economy of creating an attractive climate for inward

investment, international organizations and knowledge workers.

Allowing spouses and partners to work represents a "triple win"

for internationally mobile families, the organizations that employ

them, and their host and home economies, which ultimately is

beneficial to their economic competitiveness and ability to attract

foreign direct investment.

Taking into account the specifics of the case study, respondents

answered that Spousal Work Permits are only available in Australia,

Canada, the Netherlands, the United Kingdom and Hong Kong

SAR, China. For the rest of the surveyed economies, it is difficult

for an accompanying partner to work even though they are legally

resident. Normally, the spouse is entitled to receive a dependent

visa which is linked to the TWP of the working spouse. A depen-

dent visa generally prohibits spouses taking up employment. If

the accompanying spouse would like to work then s/he would

normally need to apply separately for a TWP.

5. The Employing Skilled Expatriates index

The ESE index is based on five components of the ESE indicators:

(1) the length of time to obtain a work permit; (2) whether a

quota system is in place; (3) whether there is a potential path

to permanent residency; (4) whether there is a potential path to

citizenship; and (5) whether spousal work permits are available.

Each component was assigned a 1 or a 0, with 1 representing the

practice that is more conducive to attracting skilled immigrants.

The time required to obtain a work permit was rescaled from 0 to

1, with 0 capturing the longest amount of time and 1 the shortest.

A simple average of the five scores was taken to calculate the ESE

index for each economy, which was then scaled from 0 to 100,

with higher scores representing less restrictive regimes for employ-

ing expatriate workers. A list of the 5 data points for all surveyed

economies can be consulted in the Annex I. Figure 11 displays the

correlation between the ESE index and GNI per capita.

When correlating an economy’s ESE score with GNI per capita,

an interesting fact can be noted: on average, poorer economies

have lower ESE scores and thus feature more restrictive regimes

for employing skilled expatriates. However, this fact needs to be

approached with caution: it does not imply causality.


The ESE index and FDI inflowsFigure 12 shows that the ESE index is positively correlated with

inflows of FDI per capita. This implies that economies with higher

ESE indexes receive more inward FDI flows per capita on average.

With the economies of Hong Kong SAR, China, Singapore,

and Ireland dropped as outliers (with inward flows of FDI per

capita greater than US$3,000), the correlation is 0.198, which is

statistically significant at the 10 percent level. With these econo-

mies included, the correlation of 0.278 is even stronger, and is

significant at the 1 percent level.

Whereas the ESE index is positively correlated with inflows of FDI

per capita, the correlation nevertheless could be more compelling.

Even though skilled immigration regimes, as measured in this

paper, are an important part of a country’s investment climate,

further research is required to ascertain to what extent a country’s

skilled immigration regime can impact FDI. In general, the cor-

relations need to be approached with caution and do not imply

causality.

Correlations between the ESE index and the Global Migration BarometerThere is existing data available from the Global Migration

Barometer from the Economist Intelligence Unit. It rates both

economies’ attractiveness to migrants considering factors such as

per-capita income and quality of healthcare and education as well

as their need for migrants, considering factors such as the old-age

dependency ratio and labor productivity. There are 43 economies

jointly covered by the ESE index and this external dataset.

The need for migrants indicator assesses a country’s possible

need for migrants, in order to sustain economic growth. It is

composed of 10 sub-indicators: (1) Old age dependency ratio,

(2) Natural population increase, (3) Employment ratio, (4) Rigidity

of employment, (5) Labor productivity, (6) Unfunded pension

and healthcare liabilities, (7) Public spending on pensions, (8)

Unemployment benefits, (9) Internal labor mobility, (10) Labor

force. Figure 13 contains the rankings, as measured by the need

for migrants indicator, of the economies surveyed in this paper.

FIGURE 13. Economies ranked according to their need for migrants (economies with the greatest need are ranked first)

1 Japan 35 Australia

2 Italy 36 New Zealand

5 Czech Republic

6 Greece 38 Venezuela, RB

41 Thailand

11 Hungary 42 Ecuador

11 Ukraine 43 Iceland

14 Bulgaria 44 Singapore

15 Germany 46 Mexico

18 Russian Federation 48 South Africa

18 United Kingdom 50 Ghana

22 Spain

Source: Economist Intelligence Unit, 2008. Global Migration Barometer.

FIGURE 11. Correlation between ESE index and GNI per capita

Source: UNCTADstat for FDI data and FDI Regulations database.

FIGURE 12. Correlation between the ESE index and a five-year average of FDI inflows per capita

Source: UNCTADstat for FDI data and FDI Regulations database.

60,000

40,000

50,000

30,500

20,000

10,000

0

GN

I per

cap

ita (U

S$)

Average ESE score per economy

0 20 40 60 80 100

2,500

2,000

1,500

1,000

500

0

Inw

ard

FDI f

low

s per

cap

ita,

2007

-11

aver

age

(USD

)

ESE Index

0 20 40 60 80 100


The underlying economic and social attractiveness of an economy

will certainly be an important driver of migration flows. Once such

attractiveness is accounted for, however, analysis of the data yields

an interesting result: there is no correlation between the ESE index

and an economy’s need for migrants. Consider two economies

with the same level of attractiveness to migrants, but with different

degrees of need. As measured by the Global Migration Barometer,

Italy and New Zealand have the same level of attractiveness to

migrants.

However, they have a different need for migrants: Italy is ranked

second and New Zealand is ranked 36th on the need for migrants.

A more open immigration policy would be one way for the country

with a greater need to attract more skilled migrants; but there is

no difference on average between such economies’ immigration

policies as measured by the ESE index. This implies that there is

room for economies with a need for migrants to improve their

immigration regimes as measured by the ESE index as one means

of attracting more skilled migrants.

Economies with a greater need for migrants that have restrictive

migration policies could do better by being more liberal. For

instance, Italy could improve its migration policies by reducing

the time required to obtain a temporary work permit (it takes on

average 13 weeks to obtain a temporary work permit) and could

also reconsider the use of quotas or how they apply to skilled

expatriates.

6. Conclusion

The importance of skilled immigration reform cannot be underes-

timated and is an essential building block for the sustained global

competitiveness of any economy. This paper has highlighted the

main components of the current skilled immigration regimes in

93 economies which companies take into consideration when

deciding where to invest (how easy is it to hire skilled expati-

ates). In addition, we measured components which influence the

relocation-decision of the skilled expatriate (is there a path leading

to permanent residency and citizenship and is a spousal work

permit available).

By correlating the ESE index, which incorporates the aforemen-

tioned components, with GNI per capita we established that, on

average, poorer economies have lower ESE scores and thus have

more restrictive regimes for employing skilled expatriates. When

correlated with FDI outflows, we find that less restrictive econo-

mies attract more FDI. An interesting result is yielded when the

ESE index is correlated with the Global Migration Barometer: here

we find that there is no correlation between the ESE index and a

economy’s need for migrants. As such, an economy with a greater

need to attract skilled migrants could achieve this by making

immigration policies more liberal.

A first uncontested step with regard to skilled immigration reform

could be to adhere to the good practices in processing temporary

work permits as described in this paper. A second, potentially more

difficult, step could be to identify bottlenecks (quotas and other

restrictions which make a skilled immigration regime unattractive

or burdensome) and consider eliminating these or adjusting

their impact on skilled immigrants. Economies which are willing to

engage in such a holistic, broader skilled immigration reform will be

better situated in terms of attracting FDI and global talent, thereby

contributing to the competitiveness of their economy.


References

Adams, R. 2003. International Migration, remittances and the brain drain: a study of 24 labor exporting countries.” World Bank Policy Research Working Paper, no. 2972. Available at: http://www- wds.worldbank.org/servlet/WDSContentServer/WDSP/IB/2003/07/08/000094946_03062104301450/ad ditional/124524322_20041117164551.pdf

Aleksynska, Mariya and Giovanni Peri. 2012. “Isolating the Network Effect of Immigrants on Trade.” Discussion Paper No. 6941, Institute for the study of Labor (IZA), 2008. Available at: http://ftp.iza.org/dp6941.pdf

Cummings, Jonathan, James Manyika, Lenny Mendonca, Ezra Greenberg, Steven Aronowits, Rohit Chopra, Katy Elkin, Sreenivas Ramaswamy, Jimmy Soni. 2010. “Growth and competitiveness in the United States: The role of its multinational companies.” Mckinsey Global Institute. Available at: http://www.mckinsey.com/insights/americas/growth_and_competitiveness_in_us

Docquier, Frédéric and Hillel Rapoport. 2004. “Skilled migration and human capital formation in developing countries – A survey.” Institute for the study of Labor (IZA). Available at: http://econ.tau.ac.il/papers/macro/hillelmacro.pdf

Economist Intelligence Unit. 2008. Global Migration Barometer: Methodology, Results and Findings. Available at: http://www.un.org/esa/population/meetings/ seventhcoord2008/GMB_ExecSumEIU.pdf

Kugler, Maurice and Hillel Rapoport. 2011. “Migration, FDI, and the Margins of Trade.” Working paper No. 222, Center for International Development at Harvard University. 2011. Available at: http://www.hks.harvard.edu/var/ezp_site/storage/fckeditor/file/pdfs/centers- programs/centers/cid/publications/faculty/wp/222.pdf

Mayr, Karin and Giovanni Peri. 2008. “Return migration as a channel for brain gain.” Working Paper 14039, National Bureau of Economic Research, 2008. Available at: http://www.nber.org/papers/w14039

Medina, Maria. 2012. “Do immigration policies make countries more attractive to multinational corporations?” Iowa State University. 2012.

Papademetriou, Demetrios, Will Somerville, and Hiroyuki Tanaka. 2008. “Talent in the 21st-Century Economy.” Migration Policy Institute, 2008. Available at: http://www.migrationpolicy.org/transatlantic/talent.pdf

Porter, Michael E. and Jan W. Rivkin. 2012. “Prosperity at Risk: Findings of Harvard Business School’s Survey on U.S. Competitiveness.” Harvard Business School, 2012. Available at: http://www.hbs.edu/competitiveness/pdf/hbscompsurvey.pdf

Regets, Mark. 2001. “Research and Policy Issues in High-Skilled International Migration: A Perspective with Data from the United States.” National Science Foundation, 2001. Available at: http://ftp.iza.org/dp366.pdf

The Permits Foundation. 2013. “The International Survey of Expatriate Spouses and Partners: Employment, work permits and global mobility Final Report, 2013.” Available at: http://www.permitsfoundation.com/wp-content/uploads/2013/04/Spousal-Survey-Full-RS.pdf

World Economic Forum. 2010. “Stimulating Economies through Fostering Talent Mobility.” Available at: http://www3. weforum.org/docs/WEF_PS_TalentMobility_report_2010.pdf


ANNEX I. The 5 data points as measured in the ESE Index + Assessment by contributors whether the current skilled migration is a minor, moderate or major obstacle

Region Countries

Averagenumber of calendar weeks to get work permit

Arequotas applicable?

Is therea path to permanent residency?

Is therea path to citizens hip?

Is therea Spousal Work Permit available?

Does thecurrent skilled migration regime represent a minor, moderate or major obstacle?

Sub-Saharan Africa

ANGOLA 14 Yes No No No Moderate

CAMEROON No Yes Yes No Minor

CHAD 3 No Yes No No Moderate

CONGO, DEM. REP. 5.5 Yes Yes Yes No Major

CÔTE D'IVOIRE 2 No No No No Moderate

ETHIOPIA 0.3 No No No No Minor

GHANA 5 Yes Yes Yes No Minor

KENYA 12 No Yes Yes No Moderate

MADAGASCAR 6 No No No No Moderate

MAURITIUS 2 No No No No Moderate

MOZAMBIQUE 2 Yes No No No Minor

NIGERIA 6 Yes No Yes No Moderate

RWANDA 0.4 No Yes Yes No Minor

SENEGAL 4 No No No No Minor

SOUTH AFRICA 18 No No No No Moderate

TANZANIA 12 Yes Yes Yes No Moderate

UGANDA 8 No Yes No data No Moderate

ZAMBIA No No No No Minor

East Asia and the Pacific

BRUNEI DARUSSALAM Yes No No No Moderate

CAMBODIA 5 Yes Yes Yes No Moderate

HONG KONG SAR, CHINA 5 No Yes Yes Yes Minor

INDONESIA 4.5 Yes Yes Yes No Moderate

MALAYSIA 4 No Yes Yes No Moderate

PHILIPPINES No Yes Yes No Minor

SINGAPORE 1.5 No Yes Yes No Minor

TAIWAN,CHINA 2 No Yes Yes No Minor

THAILAND 2 Yes Yes Yes No Moderate

VIETNAM 12 No Yes Yes No Moderate

Eastern Europeand Central Asia

ALBANIA 2.5 No Yes Yes No Minor

ARMENIA 4.5 No No No No Minor

AZERBAIJAN 3.5 Yes Yes Yes No Moderate

BELARUS 3.5 No Yes Yes No Minor

BOSNIA AND HERZEGOVINA 4.5 No Yes Yes No Moderate


Region Countries







Eastern Europeand Central Asia (cont.)

BULGARIA No No No No Moderate

CROATIA 4.5 No Yes Yes No Moderate

CYPRUS Yes Yes Yes No Moderate

GEORGIA 5 No Yes Yes No Minor

KAZAKHSTAN 10 Yes Yes Yes No Moderate

KOSOVO 4.5 Yes Yes Yes No Moderate

KYRGYZ REPUBLIC Yes Yes Yes No Minor

MACEDONIA, FYR 12 Yes Yes Yes No Minor

MOLDOVA 12 Yes No No No Moderate

MONTENEGRO 2 Yes Yes Yes No Minor

POLAND No Yes No No Moderate

ROMANIA 10 Yes Yes Yes No Minor

RUSSIAN FEDERATION 3 No Yes No No Minor

SERBIA 4.5 No Yes Yes No Minor

TURKEY No Yes Yes No Minor

UKRAINE 6 No No No No Moderate

Latin America and the Caribbean

ARGENTINA 2.5 No Yes Yes No Minor

BOLIVIA 4 Yes Yes Yes No Moderate

BRAZIL Yes Yes Yes No Moderate

CHILE 12 Yes Yes Yes No Minor

COLOMBIA 4 No Yes Yes No Major

COSTA RICA 20 No Yes Yes No Moderate

DOMINICAN REPUBLIC 2 No Yes Yes No Minor

ECUADOR 10 Yes Yes No No Moderate

GUATEMALA 6 Yes Yes Yes No Minor

HONDURAS 22 Yes Yes Yes No Moderate

MEXICO 6 Yes Yes Yes No Minor

NICARAGUA 12 Yes No Yes No Moderate

PERU Yes Yes Yes No Minor

VENEZUELA, RB 8 Yes Yes Yes No Moderate

Middle East and North Africa

ALGERIA 16 Yes Yes Yes No Major

EGYPT, ARAB REP. 6 Yes No No No Moderate

IRAQ 3.5 No No Yes No Minor

JORDAN No Yes Yes No Moderate

MOROCCO 21 No Yes Yes No Minor

SAUDI ARABIA 24 Yes No No No Minor

TUNISIA 2.5 No Yes Yes No Moderate

YEMEN, REP. Yes No No No Moderate


Region Countries







High Income OECD

AUSTRALIA 8 No Yes Yes Yes Minor

AUSTRIA 14 No Yes Yes No Moderate

CANADA 5 No Yes Yes Yes Minor

CZECH REPUBLIC 10 No Yes Yes No Moderate

FRANCE 10 No Yes Yes No Moderate

GERMANY No Yes Yes No Minor

GREECE 24 No Yes Yes No Moderate

IRELAND 3.5 Yes Yes Yes No Moderate

ITALY 13 Yes Yes Yes No Moderate

JAPAN 10 No Yes Yes No Minor

KOREA, REP 1.5 No No Yes No Minor

NETHERLANDS 8 No Yes Yes Yes Minor

NEW ZEALAND 4 No Yes Yes No Minor

SLOVAK REPUBLIC 15 No Yes Yes No Moderate

SPAIN 8 No Yes Yes No Moderate

UNITED KINGDOM 20 Yes Yes Yes Yes Moderate

UNITED STATES 12 Yes Yes Yes No Moderate

South Asia

BANGLADESH 8 Yes Yes Yes No Minor

INDIA 3 Yes No Yes No Moderate

NEPAL No No No No Moderate

PAKISTAN 6 No Yes Yes No Minor

SRI LANKA 5 No No No No Minor



ANNEX II. Restrictions on nationality or residency of foreign members of the Board of Directors

Economy Residence restriction Economy Nationality restriction

Argentina The majority of foreign directors need to have their residence in Argentina.

Bangladesh Non-recognized country nationals are not eligible to be a member of the Board of Directors (i.e., Israel).

India The managing director of a public com-pany is required to have resided in India for a continuous period of not less than 12 months immediately preceding the date of appointment and is required to be in India on a valid employment visa.10

Brunei Darussalam 50 percent of the directors must have the Brunei nationality.

Canada At least 25 percent of the Board of Directors must be "permanent residents" in Canada.

Egypt, Arab Rep. An Egyptian manager is required for limited liability companies.

Philippines A majority of the Board of Directors must be residents of the Philippines.

Indonesia Expatriates from 18 listed economies cannot be part of the Board of Directors.

Indonesia A President Director who has the authority to represent the foreign subsidiary is required to reside in Indonesia.

Jordan Some nationalities are restricted in Jordan based on unpublished lists by the Ministry of Interior. Each work application will be screened by the Ministry of Interior.

Ireland An Irish company is required to have at least 1 director who is a resident of the European Economic Area.

Pakistan The nationals of the following economies are prohibited to be a member of the Board of Directors: Azerbaijan, Bangladesh, Bhutan, India, Israel, Iraq, Kyrgyzstan, Libya, Nigeria, Palestine, Somalia, Sudan, Syria, Tanzania, Tajikistan, Uganda and Uzbekistan.

Japan At least one representative director is required to live and be domiciled in Japan.

Rwanda At least one director must reside in Rwanda.

Singapore At least 1 director of a foreign-owned subsidiary has to reside in Singapore. This is evidenced by physical residence as well as the provision of a Singapore citizenship, Singapore permanent residence or a valid work permit.


ENDNOTES

1 Employing Skilled Expatriates is part of the FDI Regulations database of the Global Indicators and Analysis Department (GIA) of the World Bank Group. The author is a Private Sector Development Specialist working in GIA.

2 Nationwide applicable quotas refer to an annual limit on

foreigners; applications of eligible candidates are approved on

a first-come first-serve basis until the limit has been reached.

3 In Nigeria there are no standard characteristics of quotas

granted or a calculation employed. It is granted at the

discretion of the Ministry of Interior. Factors that are taken into

account in the determination of the quota applicable to the

applying company are: (1) the share capital of a company;

(2) training and under-study of Nigerian employees in order

to acquire the relevant skills for the eventual take-over of the

positions.

4 During the most recent years, the H-1B quota has been

reached many months prior to the end of the fiscal year,

resulting in substantial delays before companies may apply

for H-1B visas on behalf of many foreign nationals. In the

current fiscal year, the H-1B quota was reached only two

months after the start of the new fiscal year. H-1B petitions

may be filed up to 6 months prior to the start of a fiscal year,

but employment may not begin until the start of the fiscal

year.

5 The H-1B is a non-immigrant visa in the United States under

the Immigration and Nationality Act, section 101(a)(15)(H).

It allows US employers to temporarily employ foreign workers

in specialty occupations.

6 An O visa is a classification of non-immigrant temporary

worker visa granted by the United States to an alien "who

possesses extraordinary ability in the sciences, arts, education,

business, or athletics, or who has a demonstrated record of

extraordinary achievement in the motion picture or television

industry and has been recognized nationally or internation-

ally for those achievements," and to certain assistants and

immediate family members of such aliens.

7 There is no distinction between specialized and non-

specialized workers. The application scope of the quota

depends of the nationality of the worker and industry sectors.

The quota's decree is binding if the foreign worker does not

have a permit to stay in Italy. Quotas are calculated on the

basis of market requests.

8 In certain economies documents can be submitted online

but those same documents are also required to be submitted

separately in person. For example, in Turkey even though the

documents can be submitted online, hard copies signed by

the applicant must also be submitted to the Labor Ministry.

Some economies are taking active steps to upgrade to a

fully online application system. For example, the Netherlands

currently requires sending in a hard copy of the applica-

tion documents (which can be downloaded) to the work

placement branch of the Employee Insurance Agency (UWV WERKbedrijf) by ordinary mail. The Dutch Modern Migration

Policy and the National Visa Act both entered into force on

June 1, 2013, and it is expected that once the new informa-

tion system (INDIGO) is fully operational applications will

be able to be to be completed online (no hard copies are

required).

9 Data for Nepal is valid as of April 2012. Please note that

since then Nepal has made improvements to its work permit

regime by extending the validity of the work permit from 1

year to 5 years.

10 If this requirement is not met, the approval of the Central

Government is required for the appointment.


Contributors

GLOBAL AND REGIONAL CONTRIBUTORS DELOITTE

DLA PIPER

ERNST & YOUNG

GIDE LOYRETTE NOUEL

JOHN W FFOOKS & CO

KPMG

MAYER BROWN

PWC

SALANS

TALAL ABU-GHAZALEH LEGAL

WHITE & CASE

WORLD LAW GROUP

WOLF THEISS

AFGHANISTAN Sayed Kazim FakhriMINISTRY OF LABOUR, SOCIAL AFFAIRS, MARTYRS AND DISABLED

Mohammad Usman HelaliMINISTRY OF FOREIGN AFFAIRS

ALBANIA

Erlindi BashaOPTIMA LEGAL & FINANCIAL

Gerond BegolliPWC AUDIT SH.P.K.

Jonida BeqiriDRAKOPOULOS LAW FIRM

Shirli GorencaKALO & ASSOCIATES

Alexandros KarakitisERNST&YOUNG ALBANIA

Erlind KodhelajBOGA & ASSOCIATES

Ekflodia LeskajDRAKOPOULOS LAW FIRM

Nevila MucaPWC AUDIT SH.P.K.

Blerta NeshoWOLF THEISS SH.P.K.

Elda ShurajaHOXHA, MEMI & HOXHA

Jonida SkendajBOGA & ASSOCIATES

ANGOLA Rita AmaralPWC ANGOLA, LDA.

Pedro CalixtoPWC ANGOLA, LDA.

Maria Manuela CunhaMMMC ADVOGADOS

Filipa LimaRUA SOUSA MARTINS, N.º 10 - LISBOA - PORTUGAL

Itweva NogueiraCFRA LAW FIRM

Nair PitraCFRA LAW FIRM

Candice SaraivaMMC ADVOGADOS

Ana TeixeiraPWC ANGOLA, LDA.

GLA - GABINETE LEGAL ANGOLA

ARGENTINA Martina BordoliNEGRI & TEIJEIRO ABOGADOS

Martín CalatravaBRUCHOU, FERNANDEZ MADERO & LOMBARDI

Juan Manuel ChiesaBRUCHOU, FERNANDEZ MADERO & LOMBARDI

Esteban ChristensenHOPE DUGGAN & SILVA

Pedro L. de la FuenteRATTAGAN, MACCHIAVELLO, AROCENA & PEÑA ROBIROSA

Cecila A. de MúgicaRATTAGAN, MACCHIAVELLO, AROCENA & PEÑA ROBIROSA

Mariano Fabrizio DFG ABOGADOS

Daniel FogliaNEGRI & TEIJEIRO ABOGADOS

Diego S. KellyMARVAL, O’FARRELL & MAIRAL

Juan R. LarrouyRATTAGAN, MACCHIAVELLO, AROCENA & PEÑA ROBIROSA

Monica LupiSANCHEZ, LUPI & ASSOCIATES

Pablo MastromarinoTANOIRA CASSAGNE

Gonzalo SanchezSANCHEZ, LUPI & ASSOCIATES

Octavio SillittiDFG ABOGADOS

Pablo StaszewskiSTASZEWSKI & ASOC.

Enrique M. StileMARVAL, O’FARRELL & MAIRAL

Juan Bautista ZambonBRUCHOU, FERNANDEZ MADERO & LOMBARDI

ARMENIA Suren GomtsianCONCERN DIALOG LAW FIRM

Davit HarutyunyanPWC ARMENIA

Vahe KakoyanINVESTMENT LAW GROUP LLC

Kamo KarapetyanERNST & YOUNG CJSC

Edith KhachatourianILC (INTERNATIONAL LEGAL CONSULTING)

Lilit MatevosyanPWC ARMENIA

Nerses NersisyanPWC ARMENIA

Suren PetrosyanILC (INTERNATIONAL LEGAL CONSULTING)

David SargsyanAMERIA CJSC

Liana VoskerchyanGRIGORYAN & PARTNERS (GPARTNERS) LAW FIRM

AUSTRALIA Simon DewberryALLENS ARTHUR ROBINSON

Luke GattusoALLENS ARTHUR ROBINSON

Jenni PriestleyALLENS ARTHUR ROBINSON

DEPARTMENT OF IMMIGRATION AND CITIZENSHIP

AUSTRIA Viktoria EbnerBINDER GRÖSSWANG GMBH

Alexander ForsterCMS REICH-ROHRWIG HAINZ RECHTSANWÄLTE GMBH

Stefan KoeckFRESHFIELDS BRUCKHAUS DERINGER

Julia KusterniggBINDER GRÖSSWANG GMBH

Michaela LinderFRESHFIELDS BRUCKHAUS DERINGER

Horst LukanecBINDER GRÖSSWANG GMBH

Katerina MatejkovaPWC BUSINESS SERVICES WIRTSCHAFTSPRÜFUNG UND STEUERBERATUNG GMBH

Sabine SmithPWC BUSINESS SERVICES WIRTSCHAFTSPRÜFUNG UND STEUERBERATUNG GMBH

Sina SteurerWOLF THEISS RECHTSANWÄLTE GMBH

Carmen ThorntonCMS REICH-ROHRWIG HAINZ RECHTSANWÄLTE GMBH

Matthias UnterriederWOLF THEISS RECHTSANWÄLTE GMBH

Dieter ZandlerCMS REICH-ROHRWIG HAINZ RECHTSANWÄLTE GMBH

AZERBAIJAN Ophelia AbdullayevaSALANS UK LIMITED

Sharafat AhmadliDELOITTE & TOUCHE LLC

Jamil AlizadaBAKER & MCKENZIE

Aykhan AsadovBAKER & MCKENZIE

Alum BatiWICKLOW CORPORATE SERVICES LIMITED

Fidan GayibovaBM INTERNATIONAL LLC

Javid HajiyevFINA LLP LAW FIRM

Arzu HajiyevaERNST & YOUNG

Gulshan HasanovaBAKU LAW CENTRE (BHM) LLC

James HoganSALANS UK LIMITED

Nuran KerimovDELOITTE & TOUCHE LLC

Vugar MammadovDELOITTE & TOUCHE LLC

Natig MustafayevIJSKONSULT LAW FIRM (FORMERLY INTERJURSERVICE LAW FIRM)

BANGLADESH Galib Al-NahiyanSHAWN NOVEL & ASSOCIATES

Nasirud DoulahDOULAH & DOULAH

Anamul KabirAF KABIR & ASSOCIATES

Ishrat NabilaSHAWN NOVEL & ASSOCIATES

Shawn NovelSHAWN NOVEL & ASSOCIATES

BELARUS Kira BondarevaVLASOVA MIKHEL AND PARTNERS LLC

Darya FirsovaEGOROV PUGINSKY AFANASIEV & PARTNERS

Oleg GvozdPWC BELARUS

Elena HmelevaBUSINESSCONSULT LAW FIRM

Nataliya KaliutaEGOROV PUGINSKY AFANASIEV & PARTNERS

Alexey KaluginPWC BELARUS

Natallia KazlouskayaSPECIALIZED LAW OFFICE OF MINSK CITY BAR

Yuliya LiashenkaSORAINEN AND PARTNERS

Sergei MakarchukCERHA HEMPEL SPIEGELFELD HLAWATI

Uladzimir NiescierKPMG LLC (BELARUS)

Sergei OdintsovPWC BELARUS

Valentina OgarkovaLAW COMPANY “STEPANOVSKI, PAPAKUL & PARTNERS LLC”

Tatiana OstrovskayaKPMG LLC

Volha ParfenchykCERHA HEMPEL SPIEGELFELD HLAWATI

Natalia TalaiVLASOVA MIKHEL AND PARTNERS LLC

SORAINEN AND PARTNERS

BOLIVIA Mauricio Becerra de la Roca DonosoBECERRA DE LA ROCA DONOSO & ASOCIADOS (BDA ABOGADOS)

César Lora MorettoPRICEWATERHOUSECOOPERS S.R.L.

Americo MelgarC.R.& F. ROJAS - ABOGADOS

Ramiro Moreno MORENO BALDIVIESO LAW FIRM

Carlos MostajoMOSTAJO SOCIEDAD CIVIL - FIRMA LEGAL

Antonio SanijinesC.R. & F. ROJAS - ABOGADOS

BOSNIA AND HERZEGOVINA Amar Bajramovic’LAW OFFICE MILJKOVIC IN COOPERATION WITH WOLF THEISS

Mubera BrkovicPRICEWATERHOUSECOOPERS DOO SARAJEVO

Sabina CelikPWC

Femil Curt

Sanja DjukicLAW FIRM SAJIC

Maja ŠimunacWOLF THEISS D.O.O. SARAJEVO

FOREIGN INVESTMENT PROMOTION AGENCY OF BIH (FIPA)

BRAZIL João Henrique AlgarveCARVALHO, MACHADO, TIMM & DEFFENTI ADVOGADOS

Carolina Amadeu Vasconcelos MATTOS FILHO, VEIGA FILHO, MARREY JR. E QUIROGA ADVOGADOS

Ana Maria Belotto BARBOSA, MÜSSNICH & ARAGÃO ADVOGADOS

Carolina Benedet Spada LOBO & DE RIZZO ADVOGADOS

Lucas CamargoPINHEIRO NETO ADVOGADOS

Fabiano DeffentiCARVALHO, MACHADO, TIMM & DEFFENTI ADVOGADOS

Eduardo DepassierLOESER E PORTELA ADVOGADOS

Taciana Fonseca MarquesMATTOS FILHO, VEIGA FILHO, MARREY JR. E QUIROGA ADVOGADOS

Antonio Gaberlini JuniorSIQUEIRA CASTRO ADVOGADOS

Enrique HadadLOESER E PORTELA ADVOGADOS

Renata HusekPINHEIRO NETO ADVOGADOS

Paulo Octaviano JunqueiraMATTOS FILHO, VEIGA FILHO, MARREY JR. E QUIROGA ADVOGADOS


Mihoko KimuraTOZZINIFREIRE ADVOGADOS

Gabriela Lima TOZZINIFREIRE ADVOGADOS

Andréa Massei RossiLOBO & DE RIZZO ADVOGADOS

Luis MendesPINHEIRO NETO ADVOGADOS

Aline MoreiraLOESER E PORTELA

Otavio Pinto e SilvaSIQUEIRA CASTRO ADVOGADOS

Daniel Rodrigues AlvesLEVY & SALOMÃO ADVOGADOS Viviane SilvaLoBO & DE RIZzo Advogados BRUNEI DARUSSALAMLABOUR DEPARTMENT

BULGARIA Milena GaidarskaPENKOV, MARKOV & PARTNERS - ATTORNEYS AT LAW

Milena GinevaI.K.ROKAS AND PARTNERS LAW FIRM, BRANCH BULGARIA

Mina KapsazovaPRICEWATERHOUSECOOPERS BULGARIA

Nikolay KolevBOYANOV & CO

Iveta ManolovaCMS CAMERON MCKENNA LLP - BULGARIA BRANCH / DUNCAN WESTON

Juliana MateevaKPMG BULGARIA OOD

Hristo NihrizovDIMITROV, PETROV & CO. LAW FIRM

Nedyalka NovakovaBOYANOV&CO

Maria Pashalieva PENKOV, MARKOV & PARTNERS - ATTORNEYS AT LAW

Tanya Peeva PRICEWATERHOUSECOOPERS BULGARIA

Vladimir Penkov PENKOV, MARKOV & PARTNERS - ATTORNEYS AT LAW

Veselka PetrovaTSVETKOVA BEBOV & PARTNERS

Yavor RuskovYORDANOVA, RIZOVA & PARTNERS

Peter StanchevKPMG BULGARIA OOD

Irina TsvetkovaPRICEWATERHOUSECOOPERS BULGARIA

CAMBODIA Bridie SweetmanBNG LEGAL

DFDL MEKONG LEGAL & TAX ADVISERS

CAMEROON David Etah AkohETAH - NAN & C (ATTORNEYS)

Henri Pierre Job HENRI JOB LAW FIRM

Reagan Mboule Esone HENRI JOB LAW FIRM

Pierre Roger NgangwouPRICEWATERHOUSECOOPERS CAMEROUN

Joseph Pagop NoupoueERNST & YOUNG

Marie RomanERNST & YOUNG

Ayuk TakorPRICEWATERHOUSECOOPERS CAMEROUN

Brice Tcheuffa WendeuETAH - NAN & C (ATTORNEYS)

Nadine TinenPRICEWATERHOUSECOOPERS TAX & LEGAL

CANADA Thora SigurdsonFASKEN MARTINEAU DUMOULIN LLP

CHAD Kossi Mangua NabiaFECMA - AUDIT FIRM

CHILE Charles BunceERNST & YOUNG

Luis Alberto Cruchaga

Ines de Ros C.PARTICULAR

Gloria Droguett MoraPWC CHILE

José Tomás Lagos Manterola CARIOLA, DIEZ, PÉREZ-COTAPOS Y CÍA. LTDA.

Michel LauriePWC CHILE

Francisca LoboPWC CHILE

Federico Santa María RojasCARIOLA, DIEZ, PÉREZ-COTAPOS Y CÍA. LTDA.

Max SpiessBARAONA MARRÉ - ABOGADOS

Abigail TapiaBOFILL MIR & ÁLVAREZ JANA ABOGADOS

Ricardo Tisi LancharesCARIOLA, DIEZ, PÉREZ-COTAPOS Y CÍA. LTDA.

Felipe ValleMORALES & BESA

Emily WilliamsERNST & YOUNG

CHINA Farrell ChenPWC INTERNATIONAL ASSIGNMENT SERVICES SHANGHAI LTD.

Gertie ChenPWC INTERNATIONAL ASSIGNMENT SERVICES SHANGHAI LTD.

Ying ChenHYLANDS LAW FIRM SHANGHAI OFFICE

Jane CheungPWC INTERNATIONAL ASSIGNMENT SERVICES SHANGHAI LTD.

Youping DengJINGTIAN & GONGCHENG

Iris DuchetsmannSALANS SHANGHAI REPRESENTATIVE OFFICE

Grace FangPINSENT MASONS LLP

John Grobowski FAEGRE & BENSON LLP SHANGHAI REPRESENTATIVE OFFICE

Jiang JiangHYLANDS LAW FIRM SHANGHAI OFFICE

Jill LeeZHONGLUN LAW FIRM

Ming PanHYLANDS LAW FIRM SHANGHAI OFFICE

Andy YeoMAYER BROWN JSM SHANGHAI REPRESENTATIVE OFFICE

Rachel ZhangMAYER BROWN JSM SHANGHAI REPRESENTATIVE OFFICE

Atticus ZhaoMAYER BROWN JSM SHANGHAI REPRESENTATIVE OFFICE

Claire ZhaoFAEGRE & BENSON LLP SHANGHAI REPRESENTATIVE OFFICE

WATSON & BAND LAW OFFICES

COLOMBIA Lorena ArambulaCARDENAS & CARDENAS ABOGADOS

Eliana BernalPWC

Carolina CamachoPOSSE, HERRERA & RUIZ ABOGADOS

Omar HernándezBRIGARD & URRUTIA ABOGADOS

Adriana HincapiéPWC

Juan Sebastián JaramilloPRIETO & CARRIZOSA S.A.

María Beatriz MadridPOSSE, HERRERA & RUIZ

Connie NúñezBRIGARD & URRUTIA ABOGADOS

Edgar PicónBRIGARD & URRUTIA ABOGADOS

Raul QuevedoLLOREDA CAMACHO & CO.

Luz Angela RamírezPROEXPORT COLOMBIA

María Cecilia ReyesBAKER & MCKENZIE COLOMBIA SA

Carlos SilvaCAVELIER ABOGADOS

Ana María ValdiviesoBAKER & MCKENZIE COLOMBIA SA

Juanita VeraCARDENAS & CARDENAS ABOGADOS LTDA

CAVELIER ABOGADOS

LLOREDA CAMACHO ABOGADOS

CONGO, DEM. REP. Kipundo AnapiMASWAPI

Malangi AnapiMAZANGAMA

Nicaise ChikuruCHIKURU & ASSOCIÉS, AVOCATS/LAWYERS

Oligo MbeliaANAPI

COSTA RICA

Luis Diego BarahonaPRICEWATERHOUSE COOPERS COSTA RICA

Carlos BarrantesPRICEWATERHOUSE COOPERS COSTA RICA

Oswald BruceACZALAW ABOGADOS CENTROAMERICANOS ASOCIADOS

Rafael E. CañasFACIO ABOGADOS

Roberto EsquivelOLLER ABOGADOS

Freddy FachlerPACHECO COTO

Gabriela MirandaOLLER ABOGADOS

Jürgen NannePACHECO COTO

Tomas NassarPACHECO COTO

Xiomara OlivaresPRICEWATERHOUSE COOPERS COSTA RICA

Sergio Perez LEXINCORP COSTA RICA

Adrian QuirosQUIROS ABOGADOS CENTRAL LAW

Guillermo RodríguezACZALAW ABOGADOS CENTROAMERICANOS ASOCIADOS

Carlos E. Valenciano GóngoraFACIO ABOGADOS

CÔTE D’IVOIRE Kimbefo Ouattara DELOITTE & TOUCHE CI

Marc WabiDELOITTE & TOUCHE CI

CROATIA Nikolina Brcic’PWC

Iskra BubašVerši’ Maruši’ Law Office

Srdan JuricSAVORIC & PARTNERS, ATTORNEY AT LAW

Marko Lovric’DIVJAK, TOPIc’ & BAHTIJAREVIc’

Jozo MišuraPWC

Igor Mucalo VERŠI’ MARUŠI’ LAW OFFICE

Karlo NovoselLAW OFFICE KARLO NOVOSEL

Danijel Pribanic’WOLF THEISS ZAGREB BRANCH

Davor Rukonic’DIVJAK, TOPIc’ & BAHTIJAREVIc’

Boris SavoricSAVORIC & PARTNERS, ATTORNEYS AT LAW

Melita Veršic’ Marušic’VERŠIc’ MARUŠIc’ LAW OFFICE

Ivan ZupanLAW OFFICE KARLO NOVOSEL

CYPRUS Christis ChristoforouDELOITTE LIMITED

Costas ChristoforouCYPROMAN SERVICES LIMITED

Sophoclis ConstantinouCYPRUS SHIPPING CHAMBER Maria MatsisPWC CYPRUS

Neophytos MilidonisBAKER TILLY KLITOU

Ronny VerhoevenCIBA - CYPRUS INTERNATIONAL BUSINESSES ASSOCIATION

Phryni YiakoumettiPWC CYPRUS

CZECH REPUBLIC Linda CechovaNORTON ROSE V.O.S., ADVOKÁTNÍ KANCELÁR

Jakub HajekAMBRUZ & DARK / DELOITTE LEGAL

Hana HrbácováSALANS EUROPE LLP

Jirí HronHOGAN LOVELLS (PRAGUE) LLP

Tereza KadlecovaWEINHOLD LEGAL, V.O.S.

Matej KomoraWEINHOLD LEGAL, V.O.S.

Petr KotábSALANS EUROPE LLP

Jarmila KralovaPRICEWATERHOUSECOOPERS CESKÁ REPUBLIKA S.R.O

Adéla KrbcováPETERKA & PARTNERS V.O.S. ADVOKÁTNÍ KANCELÁR

Jirina NeumannovaAMBRUZ & DARK / DELOITTE LEGAL

Tomas PetyovskyAMBRUZ & DARK / DELOITTE LEGAL

Sona SchovankovaPRICEWATERHOUSECOOPERS CESKÁ REPUBLIKA S.R.O

Pavel Skopový HOGAN LOVELLS (PRAGUE) LLP

Martin ŠtepaníkPETERKA & PARTNERS V.O.S. ADVOKÁTNÍ KANCELÁR

DOMINICAN REPUBLIC Isabel AndricksonRUSSIN VECCHI & HEREDIA BONETTI

Norman De CastroPELLERANO & HERRERA

Amelle OrtizRUSSIN VECCHI & HEREDIA BONETTI

ECUADOR Pablo AguirrePWC ASESORES EMPRESARIALES CÍA. LTDA.

Manuel CartagenaDELOITTE & TOUCHE ECUADOR

Sebastian CortezNOBOA, PEÑA, LARREA & TORRES LAW FIRM

Agustín Mora-BowenTOBAR & BUSTAMANTE

Janina NaranjoPWC ASESORES EMPRESARIALES CÍA. LTDA.

Esteban OrtizPÉREZ, BUSTAMANTE & PONCE, ABOGADOS

Patricio PenaNOBOA, PEÑA, LARREA & TORRES LAW FIRM

Alvaro Polit

Patricia PonceBUSTAMANTE & BUSTAMANTE LAW FIRM

Paulina RegaladoBUSTAMANTE & BUSTAMANTE LAW FIRM

ROMERO ARTETA PONCE ASOCIADOS


EGYPT, ARAB REP. Eslam El-HarmyDLA MATOUK BASSIOUNY

Mohamed El-HarmyDLA MATOUK BASSIOUNY

Mai El-ShaarawyNOUR LAW OFFICE IN ASSOCIATION WITH TROWERS

Sara HintonNOUR LAW OFFICE IN ASSOCIATION WITH TROWERS AND HAMLINS

Ashraf IhabZULFICAR & PARTNERS LAW FIRM

Radwa SarhanSHARKAWY AND SARHAN

Salma ShamsZULFICAR AND PARTNERS LAW FIRM

Sarah TomySHARKAWY AND SARHAN LAW FIRM

Eman RiadDLA MATOUK BASSIOUNY LAWFIRM

ETHIOPIA Million HabteMH-TRADE & DEV’T LAW OFFICE (MH-TDLO)

Yalew TeshomeMH-TRADE AND DEV’T LAW OFFICE (MH-TDLO)

FRANCE Emilie Ducorps-ProuvostSOULIER AARPI LAW FIRM

Morisson-Couderc EmmanuelERNST & YOUNG SOCIÉTÉ D’AVOCATS

Alisa SakicERNST & YOUNG SOCIÉTÉ D’AVOCATS

GEORGIA Ekaterine AleksidzeBGI ADVISORY SERVICES GEORGIA

David Bazerashvili“ VBAT “ - VASHAKIDZE AND BAZERASHVILI ATTORNEYS IN TBILISI

Nino BogveradzeKORDZADZE LAW OFFICE LP

Gia GetsadzeGETSADZE&PATEISHVILI LLC

Anzor KhaindravaBUSINESS LEGAL BUREAU

Shorena Kikaleishvili “ VBAT “ - VASHAKIDZE AND BAZERASHVILI ATTORNEYS IN TBILISI

Nato KokolashviliBUSINESS LEGAL BUREAU

Tamar KvintradzeGETSADZE&PATEISHVILI

Natia LapiashviliBGI ADVISORY SERVICES GEORGIA

Salome LatsabidzeDLA PIPER GEORGIA LP

Levan SvimonishviliERNST & YOUNG LLC

Nona Zubitashvili“ VBAT “ - VASHAKIDZE AND BAZERASHVILI ATTORNEYS IN TBILISI

PWC GEORGIA

GERMANY Carolin GaethkeSALANS LLP

Bettina HeinLUTHER RECHTSANWALTSGESELLSCHAFT MBH

Roland KleinLUTHER RECHTSANWALTSGESELLSCHAFT MBH

Ulla KochPRICEWATERHOUSECOOPERS LEGAL AJ

Nanette OttPRICEWATERHOUSECOOPERS LEGAL AJ

Elena SchenkelPRICEWATERHOUSECOOPERSLEGALAJ

Sachka Stefanova-BehlertSALANS LLP

Veit VossbergSALANS LLP, FRANKFURT OFFICE

GHANA Azanne Kofi AkainyahA&A LAW CONSULT

Mawusi BedjrahAB & DAVID LAW

Abena BuansiBENTSI-ENCHILL, LETSA & ANKOMAH

George ColemanPRICEWATERHOUSECOOPERS

James FokuohBENTSI-ENCHILL, LETSA & ANKOMAH

Rosa KudoadziBENTSI-ENCHILL, LETSA & ANKOMAH

Wilhemina Quist-ThersonBENTSI-ENCHILL, LETSA & ANKOMAH

Wilhemina Quist-ThersonAB & DAVID LAW

BAKER & MCKENZIE

GREECE Ioannis ChristoforidisROUSSOS HATZIDIMITRIOU LAW PARTNERSHIP

Vassilios ConstantesV&P LAW FIRM

Valia EvangelouROUSSOS HATZIDIMITRIOU LAW PARTNERSHIP

Vaggelis Kalogerogiannis BAHAS GRAMATIDIS AND PARTNERS

Artemis KarathanassiPRICEWATERHOUSECOOPERS BUSINESS SOLUTIONS S.A.

Olga KoromiliaPRICEWATERHOUSECOOPERS BUSINESS SOLUTIONS S.A.

Theodora PapadopoulouV&P LAW FIRM

Popi PapantoniouBAHAS GRAMATIDIS AND PARTNERS

Vicky PsaltakiSARANTITIS LAW FIRM

GUATEMALA Rafael Alvarado-RiedelCONSORTIUM - RODRÍGUEZ, ARCHILA, CASTELLANOS, SOLARES & AGUILAR, S.C.

Adrián Alberto Burgos PadillaCONSORTIUM CENTROAMÉRICA ABOGADOS

Juan Jose Del PinoARIAS & MUÑOZ

Cynthia MullerARIAS & MUÑOZ

Carlos RodríguezQUIÑONES, IBARGÜEN, LUJÁN & MATA

Andrea UtreraCONSORTIUM - RODRÍGUEZ, ARCHILA, CASTELLANOS, SOLARES & AGUILAR, S.C.

FIRMA DE ABOGADOS

HONDURAS Graciela CruzGARCIA & BODAN

Ramon MoralesPWC HONDURAS

Jazna Vanessa OquelíGARCIA & BODAN

Danna ParedesPWC HONDURAS

Milton RiveraPWC HONDURAS LABOR MINISTRY

HONG KONG SAR, CHINA

DLA PIPER HONG KONG

MAYER BROWN JSM

INDIA Suresh BishtARCHER & ANGEL

Rohan DangHEMANT SAHAI

ASSOCIATES-ADVOCATES

Srijoy DasARCHER & ANGEL

Sagar DhamijaPWC

Sumedha DuttaHSA LEGAL

Kuldip KumarPWC

Aditi ManochaTALWAR THAKORE & ASSOCIATES

Disha MohantyARCHER & ANGEL

Mustafa MotiwalaJURIS CORP

Akash NathDUA ASSOCIATES

Barasha PathakJURIS CORP

Vikramaditya RaiDUA ASSOCIATES

Varnika SharmaJURIS CORP

Harvinder SinghHSA LEGAL

Chander TalrejaPWC

Yuliana TjhaiBAHAR & PARTNERS

TRILEGAL

INDONESIA Robertus Kusuma AdinugrahaHADIPUTRANTO, HADINOTO & PARTNERS

Muchamad Kenny Rizki Daeng MacalloHADIPUTRANTO, HADINOTO & PARTNERS

Muhammad Iqbal HidayatBAHAR & PARTNERS

Amanej KareemAMANJ LAW FIRM

Adi PratiktoPwC

Gita SyahraniDNC ADVOCATES AT WORK

Letezia TobingDNC ADVOCATES AT WORK

IRAQA&L GOODBODY

IRELAND Seamus GivenARTHUR COX

Aoife KilmurrayPRICEWATERHOUSECOOPERS

ITALY Ekaterina AndreitchikovaSTUDIO LEGALE TREVISAN&ASSOCIATI

Nicola LozuponeSTUDIO LEGALE TRIBUTARIO IN ASSOCIATION WITH ERNST&YOUNG

Davide Marco ManganoTLS - PWC

Marco MazzeschiMAZZESCHI

Paolo SantarelliSTUDIO LEGALE TRIBUTARIO IN ASSOCIATION WITH ERNST&YOUNG

Dario TrevisaSTUDIO LEGALE TREVISAN&ASSOCIATI

JAPAN Akira KawamuraANDERSON MORI & TOMOTSUNE

Miki OkawaNISHIMURA & ASAHI

Yoshinori OnoNISHIMURA & ASAHI

Yoshihiro SakanoNISHIMURA & ASAHI

Noriyasu ShibataMOMO-O MATSUO & NAMBA LAW OFFICE

MINISTRY OF LABOUR

JORDAN Aida AkhmetovaDEWEY & LEBOEUF Yasmeen Al-Momani ALI SHARIF ZU’BI ADVOCATES AND LEGAL CONSULTANTS

Farah Al-NabulsiEVERSHEDS KSLG

Rand Hannun NABULSI & ASSOCIATES

Lubna HawamdehALI SHARIF ZU’BI ADVOCATES AND LEGAL CONSULTANTS

Reem HazbounNABULSI & ASSOCIATES

Razan HousbanALI SHARIF ZU’BI ADVOCATES AND LEGAL CONSULTANTS

Nadim KayyaliEVERSHEDS KSLG

Safwan MoubaydeenSNR DENTON

KAZAKHSTAN Zulfiya AkchurinaGRATA LAW FIRM

Marina KolesnikovaGRATA LAW FIRM

Larissa OrlovaMICHAEL WILSON AND PARTNERS, LTD.

Dinara TanashevaERNST & YOUNG ADVISORY LLP

Arman TastanbekovDEWEY & LEBOEUF

Alida TuyebekovaMICHAEL WILSON AND PARTNERS. LTD.

LIVINGSTONE REGISTRARS LTD

KENYA Carole AyugiMUTHAURA MUGAMBI AYUGI & NJONJO ADVOCATES

Fresiah GithuaMUTHAURA MUGAMBI AYUGI & NJONJO ADVOCATES

Cynthia KyakaISEME KAMAU & MAEMA ADVOCATES

David LekeraiISEME KAMAU & MAEMA ADVOCATES

Miano MainaPWC KENYA

Judy MuigaiPWC KENYA

Steve OkelloPWC KENYA

Angela OmbatiMUTHAURA MUGAMBI AYUGI AND NJONJO ADVOCATES

Paras ShahHAMILTON HARRISON & MATHEWS

KOREA, REP. Jinku KangLEE & KO

Chang Hwan LeeBAE, KIM & LEE LLC

Jeong Han LeeBAE, KIM & LEE LLC

Jong Jae LeeHANOL LAW OFFICES

Kyu Wha LeeLEE & KO

Sedong MinLEE & KO

Dong Yeol ShinHANOL LAW OFFICES

KOSOVO Sokol ElmazajBOGA&ASSOCIATES

Rakotondratsiory Haingotiana Maria AndrianariveloPWC TAX AND LEGAL

Alexandros KarakitisERNST &YOUNG ALBANIA

Thomas KienbauerWOLF THEISS RECHTSANWÄLTE GMBH

Agron KrasniqiBOGA & ASSOCIATES

Jonida LakuriqiERNST &YOUNG ALBANIA

Christian MikoschWOLF THEISS RECHTSANWÄLTE GMBH

KYRGYZ REPUBLIC Niyazbek AldashevINTERNATIONAL LAW FIRM “LORENZ”


Omurgul BalpanovaKALIKOVA & ASSOCIATES

Samara DumanaevaINTERNATIONAL LAW FIRM “LORENZ”

Nikolai Malyshev“VERITAS” LAW AGENCY

Salima Moldokmatova“EGEMBERDIEVA&PARTNERS” LEGAL ADVISERS

Nazik SatkeyevaKALIKOVA & ASSOCIATES LAW FIRM

Ruslan SulaimanovKALIKOVA & ASSOCIATES LAW FIRM

MACEDONIA, FYR Goce AdamceskiACT! CONSULTANCY SERVICES LTD.SKOPJE

Igor AleksandrovskiAPOSTOLSKA&ALEKSANDROVSKI LAW FIRM

Leyla GulievaINTERNATIONAL LAW FIRM “LORENZ”

Dori Kimova

Elena MicevaDEBARLIEV, DAMESKI & KELESOSKA ATTORNEYS AT LAW

Marina NikoloskaCAKMAKOVA ADVOCATES

Ivana NikolovskaATTORNEY AT LAW DANCE CAKAROVSKA GROZDANOVSKA

Darko PetrovskiKIMOVA LAW OFFICE

MOVE ONE RELOCATIONS

MALAYSIA Ravelomanana AndriamisaPWC TAX AND LEGAL

Urmila BoolellBANYMANDHUB BOOLELL CHAMBERS

Ralison LantoPWC TAX AND LEGAL

Li Hoong LeeMESSRS. SKRINE

MAURITIUS Ryan AllasPWC

Sapna DwarkaBANYMANDHUB BOOLELL CHAMBERS

Eduardo SiqueirosBARRERA SIQUEIROS Y TORRES LANDA, S.C.

Shamina ToofaneePWC

MEXICO Maria Elena AbrahamSANTAMARINA & STETA, S.C.

Luis Alberto Aziz ChecaSAI LAW & ECONOMICS

Jesus Béjar Vázquez OJEDA, OJEDA Y ASOCIADOS, S. C. Mihail CaramanERNST & YOUNG SRL

Amalia Cuevas RenaudOJEDA, OJEDA Y ASOCIADOS, S. C.

Itziar Esparza MejíaSAI LAW & ECONOMICS

Armando Figueroa Cárdenas KURI BREÑA, SÁNCHEZ UGARTE Y AZNAR

Gerardo GallegoIBARRA, DEL PASO Y GALLEGO, S.C.

Carlos Galván Duque CásaresMARTÍNEZ, ALGABA, DE HARO, CURIEL Y GALVÁN DUQUE, S.C.

Marisa GonzalezCUESTA CAMPOS Y ASOCIADOS

Lilian GutierrezBARRERA, SIQUEIROS Y TORRES LANDA, S.C.

Carlos IbarraIBARRA, DEL PASO Y GALLEGO, S.C

Alejandro LunaSANTAMARINA & STETA, S.C.

Bernardo Luna GutiérrezKURI BREÑA, SÁNCHEZ UGARTE Y AZNAR

Laura Macarty CortesPWC MEXICO

Alexander MilcevERNST & YOUNG SRL

Alejandro Morales NietoPWC

Thomas Mueller-GastellRITCH MUELLER, S.C. Lucía Ojeda CárdenasSAI LAW & ECONOMICS

Fernando Rodriguez CortinaBARRERA, SIQUEIROS Y TORRES LANDA

Daniela Lorena Solis NavarroRITCH MUELLER S.C.

MOLDOVA

Brian ArnoldPRICEWATERHOUSECOOPERS TAX ADVISORS & ACCOUNTANTS S.R.L.

Svetlana CebanPRICEWATERHOUSECOOPERS ADVISORY S.R.L.

Alexandru MunteanuPRICEWATERHOUSECOOPERS LEGAL S.R.L.

Alexandru SipitcaERNST & YOUNG SRL

Carolina VieruIM PAA SRL

MONTENEGRO Ivana KojicKARANOVIC&NIKOLIC LAW OFFICE

Mirko KovacKARANOVIC&NIKOLIC LAW OFFICE

Dejan NikolicKARANOVIC & NIKOLIC

Pavle RadovanovicCHAMBER OF ECONOMY OF MONTENEGRO

Lana Vukmirovic-MisicHARRISONS SOLICITORS

MOROCCO Laila AndaloussiPWC MAROC

Mahat ChraibiPWC MAROC

Bouchra El CadiPwC Maroc Marc VeuillotCMS BUREAU FRANCIS LEFEBVRE MAROC

MOZAMBIQUE Yussuf AmujiPWC MAPUTO

Pascoal BiéGLM - GABINETE LEGAL MOÇAMBIQUE

Eduardo CalúSAL E CALDEIRA ADVOGADOS, LDA

Alfiado PascoalGLM - GABINETE LEGAL MOÇAMBIQUE

Diana RamalhoSAL & CALDEIRA ADVOGADOS, LDA

Malaika RibeiroPWC MAPUTO

NEPAL Hari PhuyalPACIFIC LAW ASSOCIATES

Ashish UpretyPACIFIC LAW ASSOCIATES

NETHERLANDS Gwen KellerPWC

Marike MaasPWC

David McGregorBELL GULLY

Pegels StekGUY

Maarten van der GraafSTEK

NEW ZEALAND Jennifer De Wald-HarrisonERNST & YOUNG LTD

Denise Le NoelBELL GULLY

Clare MontgomeriePRICEWATERHOUSECOOPERS

John WilliamsPRICEWATERHOUSECOOPERS

NICARAGUA Francisco CastroPRICEWATERHOUSECOOPERS NICARAGUA

Yuri CerratoALVARADO Y ASOCIADOS

Juan Carlos CortezPRICEWATERHOUSECOOPERS NICARAGUA

Federico GurdiánGARCÍA & BODÁN

Amilcar NavarroGARCÍA & BODÁN

Amílcar Navarro AmadorGARCÍA & BODÁN

Francisco J. OrtegaFRANCISCO ORTEGA & ASOCIADOS

Erwin RodriguezPRICEWATERHOUSECOOPERS NICARAGUA

Felipe SanchezACZALAW NICARAGUA

Carlos TéllezGARCÍA & BODÁN

Diógenes VelásquezACZALAW-NICARAGUA

NIGERIA Damilola AdetunjiODUJINRIN & ADEFULU

Chuka AgbuBABALAKIN & CO

Konyinsola AjayiOLANIWUN AJAYI LP

Fabian Ajogwu San

Dafe AkpeneyePRICEWATERHOUSECOOPERS LIMITED

Funmikunola AniGEORGE IKOLI & OKAGBUE

Simisola AtekojaGEORGE ETOMI & PARTNERS

Rai Muhammad Saleh AzamAZAM & RAI (ADVOCATES & LEGAL CONSULTANTS)

Oluwadamilola DurowaiyeOLANIWUN AJAYI LP

Okechukwu EkweanyaGEORGE IKOLI & OKAGBUE

Nnamdi EsionyeODUJINRIN & ADEFULU

Dennis EzikaGIWA-OSAGIE & CO.

Osayaba Giwa-OsagieGIWA-OSAGIE & CO.

Chinwe KammaGEORGE IKOLI & OKAGBUE

Oluwatosin LawalPERCHSTONE AND GRAEYS

Charles NwabuluKENNA PARTNERS

Kunle ObebeBLOOMFIELD- ADVOCATES & SOLICITORS

Abimbola OdunaikeSOLOLA & AKPANA (BARRISTERS & SOLICITORS)

Endurance OkahSOLOLA & AKPANA (BARRISTERS & SOLICITORS)

Ijeoma OkekeOLANIWUN AJAYI LP

Ajibola OlomolaKPMG PROFESSIONAL SERVICES

Chineme OnuomaKENNA PARTNERS

Agnes OsiyemiPRICEWATERHOUSECOOPERS LIMITED

Bukola OyinlolaPERCSTONE AND GRAEYS

Lucky SadaKPMG PROFESSIONAL SERVICES

Eyitemi SuleBABALAKIN & CO.

Anayo UchegbuODUJINRIN & ADEFULU

KPMG PROFESSIONAL SERVICES

PAKISTAN Ahmed AbbasSURRIDGE AND BEECHENO

Danish AfzalKHAN & PIRACHA

Maria AhmadKABRAJI & TALIBUDDIN

Amna AkhundKABRAJI & TALIBUDDIN

JehanZeb AminA.F.FERGUSON & CO.- CHARTERED ACCOUNTANTS, A MEMBER FIRM OF PWC

Warda BhattiAZAM & RAI (ADVOCATES & LEGAL CONSULTANTS)

Rashid IbrahimA.F.FERGUSON & CO, CHARTERED ACCOUNTANT, A MEMBER FIRM OF PWC

Amna PirachaKHAN & PIRACHA

Sehrish TasneemAZAM & RAI (ADVOCATES & LEGAL CONSULTANTS)

Amna UsmanRIZVI, ISA, AFRIDI AND ANGELL

María Luz Vargas ChávezBERNINZON, BENAVIDES, VARGAS & FERNÁNDEZ LAWYERS

PERU Lisbeth BenavidesMIRANDA Y AMADO ABOGADOS

Diego CastilloRUBIO LEGUÍA NORMAND

Cynthia CubaERNST & YOUNG

Catherine Docampo BarrenaPRICEWATERHOUSECOOPERS PERU

Carlos Fernandez GatesPRICEWATERHOUSECOOPERS PERU

Martha Girón LlanosBERNINZON, BENAVIDES, VARGAS & FERNÁNDEZ LAWYERS

Carmen Rosa GuillenKPMG GRELLAUD & LUQUE ABOGADOS

Rubio Leguía Normand José IgnacioCASTRO

Germán LoraPAYET, REY, CAUVI ABOGADOS

Italo MortolaERNST & YOUNG

Franco MuschiPAYET, REY, CAUVI

Pamela NavarroDELMAR UGARTE ABOGADOS

Jorge OssioESTUDIO ECHECOPAR ATTORNEYS AT LAW

Ana PiñeyroKPMG GRELLAUD Y LUQUE

Luis Torrejón VásquezBERNINZON, BENAVIDES, VARGAS & FERNÁNDEZ LAWYERS

Liliana TsuboyamaESTUDIO ECHECOPAR ATTORNEYS AT LAW

Manuel UgarteDELMAR UGARTE ABOGADOS

Gustavo Ytokazu MinamiPRICEWATERHOUSECOOPERS PERU

Carmen ZubiateMIRANDA Y AMADO ABOGADOS

ESTUDIO OLAECHEA

PHILIPPINES Maria Pia Altea-UrgelloMANABAT SANAGUSTIN & CO., CPAS (A MEMBER FIRM OF THE KPMG NETWORK OF INDEPENDENT MEMBER FIRMS AFFILIATED WITH KPMG INTERNATIONAL COOPERATIVE (“KPMG INTERNATIONAL”)

Ralston Jasper BataISLA LIPANA & CO. A MEMBER FIRM OF THE PRICEWATERHOUSECOOPERS GLOBAL NETWORK

Rodelle BolanteSYCIP SALAZAR HERNANDEZ & GATMAITAN LAW OFFICE


Jose Feliciano IIIACCRA LAW OFFICES

Miguel Antonio GalvezQUISUMBING TORRE

Regina Gamboa-PimentelCASTILLO LAMAN TAN PANTALEON AND SAN JOSE LAW FIRM

Anna Camille LaurenteCAGUIOA & GATMAYTAN LAW OFFICE

Larissa LevosadaISLA LIPANA & CO. A MEMBER FIRM OF THE PRICEWATERHOUSECOOPERS GLOBAL NETWORK

Mel MacaraigCASTILLO LAMAN TAN PANTALEON AND SAN JOSE LAW FIRM

Roberto ManabatMANABAT SANAGUSTIN & CO., CPAS (A MEMBER FIRM OF THE KPMG NETWORK OF INDEPENDENT MEMBER FIRMS AFFILIATED WITH KPMG INTERNATIONAL COOPERATIVE (“KPMG INTERNATIONAL”)

Ma. Pilar Pilares-GutierrezCASTILLO LAMAN TAN PANTALEON AND SAN JOSE LAW FIRM

Zayber ProtacioISLA LIPANA & CO. A MEMBER FIRM OF THE PRICEWATERHOUSECOOPERS GLOBAL NETWORK

Russel RodriguezSYCIP SALAZAR HERNANDEZ & GATMAITAN LAW OFFICE

Michael Arthur SagcalPUYAT JACINTO & SANTOS LAW OFFICE

Cesar, Jr. SantamariaCAGUIOA & GATMAYTAN LAW OFFICE

Roy Enrico SantosPUYAT JACINTO & SANTOS LAW OFFICE

POLAND Adam BrzezinskiSALANS

Teodor HirsuRADU TARACILA PADURARI RETEVOESCU SCA IN ASSOCIATION WITH ALLEN & OVERY LLP Pawel KrzykowskiSALANS

Katarzyna KopylowskaDLA PIPER WIATER SP.K.

Pawel KrzykowskiSALANS

Agnieszka KucharskaPRICEWATERHOUSECOOPERS SP. Z O. O.

Agnieszka Lechman-FilipiakDLA PIPER WIATER SP.K.

Agnieszka LisieckaWARDYNSKI & PARTNERS

Dominika NowakDLA PIPER WIATER SP.K.

Katarzyna SerwinskaPRICEWATERHOUSECOOPERS SP. Z O. O.

Magda SlomskaSALANS

Magdalena S’ witajska WARDYNSKI & PARTNERS

Julia WalickaHOGAN LOVELLS

ALLEN & OVERY, A. P DZICH SP.K.

ROMANIA Elena AndriescuSCA PACHIU&ASSOCIATES

Iulia BereaBULBOACA & ASOCIATII SCA

Irina BoraGIDE LOYRETTE NOUEL - LEROY SI ASOCIATII

Vicu BuzacBULBOACA & ASOCIATII SCA

Vlad CercelUCA ZBÂRCEA & ASOCIATII

Mihaela CraceaSCA PACHIU&ASSOCIATES

Bogdan DincaKPMG ROMANIA

Roxana Dobria

Lavinia DogaruPOPOVICI NITU & ASOCIATII ATTORNEYS-AT-LAW

Ioana DumitruPOPOVICI NITU & ASOCIATII ATTORNEYS AT LAW

Andra FilatovDRAKOPOULOS SI ASOCIATII

Laurentiu GorunDRAKOPOULOS SI ASOCIATII

Cristian MeheleanuKPMG ROMANIA

Anda MoldovanWHITE & CASE LLP - BUCHAREST OFFICE

Raluca MustaciosuGIDE LOYRETTE NOUEL - LEROY SI ASOCIATII

Flaviu NanuWHITE & CASE LLP - BUCHAREST OFFICE

Mirela Nathanzon GILESCU & PARTENERII

Delia Pachiu WHITE & CASE LLP - BUCHAREST OFFICE

Marius PetroiuCMS CAMERON MCKENNA SCA

Ana Maria PlacintescuMUSAT&ASOCIATII

Isabela Delia PopaBULBOACA & ASOCIATII SCA

Zizi PopaGILESCU & PARTENERII

Madalina RacovitanKPMG ROMANIA

Adrian RosetiDRAKOPOULOS SI ASOCIATII

RUSSIAN FEDERATION Natalya AnissimovaGIDE LOYRETTE NOUEL

Vladimir ComteGIDE LOYRETTE NOUEL

Doran DoehSNR DENTON (CIS) LIMITED

Alyona KozyrevaMACLEOD DIXON ELP

Dmitry KrupyshevLINIYA PRAVA

David LasfargueGIDE LOYRETTE NOUEL

Andrey NovakovskiyLINIYA PRAVA

Gennady OdarichPRICEWATERHOUSECOOPERS CIS LEGAL B.V.

Ekaterina PalaginaWHITE & CASE LLC

SNR DENTON (CIS) LIMITED

RWANDA Sattam AttayyarATTAYYAR LAW FIRM

Desire KamanziKAMANZI, NTAGANIRA & ASSOCIATES- CORPORATE LAWYERS

SAUDI ARABIA Ayedh Al OtaibiSAUDI ARABIAN GENERAL INVESTMENT AUTHORITY

Omar Al SaabBAKER BOTTS LLP

Mohamed BoudaherATTAYYAR LAW FIRM IN ASSOCIATION WITH ALEM AND ASSOCIATES

Asim SheikhERNST & YOUNG

SENEGAL Thiaba Camara SyDELOITTE

Baïdy DiengERNST & YOUNG SENEGAL

Daouda NiangDELOITTE SENEGAL

Makhtar SyDELOITTE SENEGAL

Ndeye Khoudia TounkaraETUDE ME MAYACINE TOUNKARA ET ASSOCIÉS

SERBIAMiloš Atanaskovic’MARIc’-MALIŠIc’-DOSTANIc’ AOD, CORRESPONDENT LAW FIRM OF GIDE LOYRETTE NOUEL

Marijanti BabicPRICA&PARTNERS

Milica JankovicJANKOVIC,POPOVIC & MITIC

Mirko KovacKARANOVIc’ & NIKOLIc’

Dejan NikolicKARANOVIc’ & NIKOLIc’

Darko SpasicSPASIC AND PARTNERS

Jelena ZivanovicPRICA&PARTNERS

IKRP ROKAS & PARTNERS

SINGAPORE James ClemencePWC INTERNATIONAL ASSIGNMENT SERVICES (SINGAPORE) PTE LTD

Jenny LeePWC INTERNATIONAL ASSIGNMENT SERVICES (SINGAPORE) PTE LTD

Beng Hong OngWONG TAN & MOLLY LIM LLC

Eunice YaoWONG TAN & MOLLY LIM LLC

SLOVAK REPUBLIC

Katarína Babiaková BNT - SOVOVA CHUDÁcKOVÁ & PARTNER, S.R.O.

Juraj FuskaWHITE & CASE S.R.O.

Daniel FutejFUTEJ&PARTNERS

Filip JurisHILLBRIDGES, S.R.O.

Nina KlocokováBNT - SOVOVA CHUDÁcKOVÁ & PARTNER, S.R.O.

Sarah MachenCLIFFORD CHANCE LLP

Lukas MakaraRUŽIcKA CSEKES S.R.O.

Katarína MatulníkováALLEN & OVERY BRATISLAVA, S.R.O.

Zora Mistrikova HILLBRIDGES, S.R.O.

Simona RapaváWHITE & CASE S.R.O.

Rudolf SivakFUTEJ&PARTNERS,S.R.O.

Hana SupekováRUŽIcKA CSEKES S.R.O.

SOUTH AFRICA Lino De PonteDELOITTE

Zahida EbrahimEDWARD NATHAN SONNENBERGS

SPAIN Jorge AngellL.C. RODRIGO ABOGADOS

Jorge AranazCUATRECASAS, GONÇALVES PEREIRA

Gonzalo BarandiaranCUATRECASAS, GONÇALVES PEREIRA

Daniel Cerrutti BuendíaURÍA MENÉNDEZ

Ángela Cervigón EmbíPWC

Iñigo Lopez-AguirrebengoaL.C. RODRIGO ABOGADOS

Luisa Moreno GarcíaPWC

Juan Reyes HerrerosURÍA MENÉNDEZ

José Ignacio RodríguezPWC

SRI LANKA Savantha De SaramD,L & F DE SARAM, ATTORNEYS-AT-LAW

Anu PereraD,L & F DE SARAM, ATTORNEYS-AT-LAW

Nipuni SamarasekaraD,L & F DE SARAM, ATTORNEYS-AT-LAW

TAIWAN, CHINA Jersey ChangPRICEWATERHOUSCOOPERS LEGAL

Chun-yih ChengFORMOSA TRANSNATIONAL ATTORNEYS AT LAW

Jim HuPRICEWATERHOUSECOOPERS LEGAL

Ya-Ting HuangFORMOSA TRANSNATIONAL ATTONEYS AT LAW

Vanessa LaiLEE, TSAI & PARTNERS, ATTORNEYS-AT-LAW

Chung Teh LeeLEE TSAI & PARTNERS, ATTORNEYS-AT-LAW

George LinLIN&PARTNERS

Heidi LiuERNST & YOUNG

Li-huei MaoLEE AND LI, ATTORNEYS-AT-LAW

Sophia NiERNST & YOUNG

Bill SetoERNST & YOUNG

Eric TsaiPRICEWATERHOUSECOOPERS LEGAL

Li-wei WangLIN&PARTNERS

TANZANIA Aisha Ally SindaMKONO & CO. ADVOCATES

THAILAND Iain MelvilleMAYER BROWN JSM (THAILAND)

Maythawee SarathaiMAYER BROWN JSM (THAILAND)

Chanattorn ThunyaluckDFDL MEKONG (THAILAND) LTD.

Athicha VuttivirojMAYER BROWN JSM (THAILAND)

DLA PIPER (THAILAND) LTD.

TUNISIA Meriem BelajouzaCABINET MAÎTRE DONIA HEDDA ELLOUZE

Ghanssen Ben AmorPWC TUNISIA

Imed ChorfiE&Y

Molka Ellouze OssanlouCABINET MAÎTRE DONIA HEDDA ELLOUZE

Yessine FerahFERAH & ASSOCIATES LAW FIRM

Donia Hedda EllouzeCABINET DONIA HEDDA ELLOUZE

Mohamed KallelE&Y

Emna MazouniPWC TUNISIA

TURKEY Elif ArabacıogluMEHMET GUN & PARTNERS

Safiye Aslı BudakHERGÜNER BILGEN ÖZEKE ATTORNEY PARTNERSHIP

Orçun ÇetinkayaMEHMET GUN & PARTNERS

Cumhur DulgerPRICEWATERHOUSECOOPERS

Ozgur EkinciPRICEWATERHOUSECOOPERS

EnochBARATA

Can ErtugrulICTEM LEGAL ATTORNEYS-AT-LAW


Hikmet FadilliogluBIRSEL LAW OFFICES

Tevfik GurGUR LAW FIRM

Göksan GürelÖZEL & ÖZEL ATTORNEYS AT LAW

Gönenç GürkaynakELIG ATTORNEYS AT LAW

Serkan IctemICTEM LEGAL ATTORNEYS-AT-LAW

Eeshi KatuguguPRICEWATERHOUSECOOPERS LIMITED

Fulya KazbayBIRSEL LAW OFFICE

Seda Külahcıoglu I ıkselHERGÜNER BILGEN ÖZEKE ATTORNEY PARTNERSHIP

S. Tunc LokmanhekimELIG ATTORNEYS AT LAW

Hellen MukasaJN KIRKLAND AND ASSOCIATES

Aslı PamukkaleBIRSEL LAW OFFICE

Necdet Kerem Üler ÖZEL & ÖZEL ATTORNEYS AT LAW

Zeynep UnluturkICTEM LEGAL ATTORNEYS-AT-LAW

Beril YaylaMEHMET GUN & PARTNERS

UGANDA Hellen MukasaJN KIRKLAND AND ASSOCIATES

Dorothy UzamukundaPRICEWATERHOUSECOOPERS LIMITED

UKRAINE Bertrand BarrierGIDE LOYRETTE NOUEL, INTERNATIONAL LAW FIRM

Maryna BychkovaDLA PIPER UKRAINE LLC

Pavel GrushkoSCHOENHERR UKRAINE LLC

Ulyana KhromyakCLIFFORD CHANCE LLC

Taras KozhushkoPJSC “DELOITTE & TOUCHE USC”

Volodymyr MatenchukGIDE LOYRETTE NOUEL, INTERNATIONAL LAW FIRM

Oksana OrlovaSALANS LLC

Grigory PavlotskyPJSC “DELOITTE & TOUCHE USC”

Alexander PoelsPETERKA & PARTNERS LLC

Yaroslava SakhnoAS CONSULTING

Alla ShevchenkoBNT & PARTNERS

Natalia SpiridonovaEGOROV PUGINSKY AFANASIEV & PARTNERS (EPA&P)

Nina SydorenkoPETERKA & PARTNERS LLC

Victor SkopintsevSCHOENHERR UKRAINE LLC

Denys SytnykSCHOENHERR UKRAINE LLC

Illya TkachukGIDE LOYRETTE NOUEL, INTERNATIONAL LAW FIRM

Andriy TsvyetkovAS CONSULTING

Glib Tsvyetkov AS Consulting

Anastasia YeroshenkoSQUIRE SANDERS UKRAINE LLC

LAW AND PATENT FIRM “GRISCHENKO AND PARTNERS”

UNITED KINGDOM Jessica BillingtonCLIFFORD CHANCE LLP

Ross DavidsonPWC LEGAL

Julia Onslow-ColePWC LEGAL

James PerrottPWC LEGAL

Tania StevensonWRAGGE & CO LLP

Mark Taylor

Stuart YoungPWC LEGAL

WRAGGE & CO LLP

UNITED STATES Deborah MarloweBERRY APPLEMAN & LEIDEN LLP

C. Matthew SchulzBAKER & MCKENZIE LLP

Elizabeth SternBAKER & MCKENZIE

VENEZUELA, RBLorena AvilaRODNER MARTINEZ & ASOCIADOS

Vanessa D’Amelio GarófaloARAQUE REYNA SOSA VISO & ASOCIADOS

Carlos FelceBAKER & MCKENZIE

Paula Serra FreireD’EMPAIRE REYNA ABOGADOS

Ana GazarianEMS- EMPLOYEE MOBILITY SOLUTIONS

Fulvio ItalianiD’EMPAIRE REYNA ABOGADOS

Pedro LuisPLANCHART POCATERRA

Eduardo PorcarelliCONAPRI

Melissa PugaCONAPRI

Mariana RosoBAKER & MCKENZIE

Pedro Ignacio Sosa MendozaARAQUE REYNA SOSA VISO & ASOCIADOS

Anhelisa VillarroelCONAPRI

FRASERS LAW COMPANY

VIETNAM Ha DoPRICEWATERHOUSECOOPERS VIETNAM LTD

Kevin HawkinsMAYER BROWN JSM VIETNAM

Luyen LePRICEWATERHOUSECOOPERS VIETNAM LTD

Lien Huong NguyenMAYER BROWN JSM VIETNAM PHUOC & PARTNERS LAW FIRM

PHUOC & PARTNERS LAW FIRM

YEMEN, REP Adel Al AshtalTHE GENERAL INVESTMENT AUTHORITY

Anna BaydaBEITEN BURKHARDT

Gennady OdarichPRICEWATERHOUSECOOPERS CIS LEGAL B.V.

Ali QuidTHE GENERAL INVESTMENT AUTHORITY

ZAMBIA Mulambo HaimbeMALAMBO AND COMPANY

THE WORLD BANK GROUP – NOVEMBER 201326 THE WORLD BANK GROUP – NOVEMBER 201326

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