Employing Skilled Expatriates - Investing Across Borders

Transcription

NOVEMBER 2013
Employing Skilled
Expatriates
Benchmarking skilled immigration regimes
across economies
DIETER DE SMET
A product of the FDI
Regulations database
Global Indicators Group
Development Economics
The World Bank Group
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
2
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.
THE WORLD BANK GROUP – NOVEMBER 2013
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 include Julia Onslow-Cole and James Perrott at the global immigration 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 immigration regime in their economy was the fundamental source of
data for the analysis. Grateful acknowledgment of these contributors 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:
s Dr. Lucie Cerna, Assistant Professor in Global Challenges,
Leiden University, Netherlands and Research Associate at the
Centre on Migration, Policy and Society (COMPAS), Oxford.
s John Craig, Partner, Heenan Blaikie Law Firm, Canada.
s Harald Jedlicka, Investment Policy Officer, WBG Investment
Climate, Vienna, Austria.
s Graeme Kirk, Senior Partner, Gross & Co. Law Firm,
Washington DC.
s Khalid Koser, Deputy Director and Academic Dean at the
Geneva Centre for Security Policy, Switzerland.
s Susan Martin, Herzberg Professor of International Migration
Director, Institute for the Study of International Migration,
Georgetown University, Washington DC.
s Julia Onslow-Cole, Partner and head of global immigration
network of PwC Legal LLP.
s Linda Rahal, Partner, Trow & Rahal Immigration Law Firm.
s Ted Ruthizer, Partner and Co-Chair of the Business
Immigration group of Law Firm Kramer Levin, New York.
s Ayelet Shachar, Professor of Law, Political Science &
Global Affairs, Canada Research Chair in Citizenship and
Multiculturalism, University of Toronto Faculty of Law, Canada.
s Elizabeth Stern, managing partner and head of the Global
Immigration & Mobility Practice Group, Baker & McKenzie,
Washington DC.
s Madeleine Sumption, Senior Policy Analyst, Migration Policy
Institute, Washington DC.
s 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
EMPLOYING SKILLED EXPATRIATES
3
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 governments 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 multinationals. When the required expertise cannot be sourced in the hosting
country, skilled immigrants are necessary to start-up new subsidiaries 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
4
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 expatriates 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 development. 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 opportunities in developed economies, their departure creates a number
of externalities. The first is loss of net contribution to the government 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 formation 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 expenditures 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.
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.
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).
Nevertheless, governments may have policy goals beyond attracting FDI that justify, in their view, certain restrictions on skilled migration. 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 immigration 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 SouthNorth phenomenon, temporary entry of skilled personnel is clearly
an FDI issue which does not necessarily entail a South-North flow
of skilled expatriates.
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)
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.
5
3. What do the ESE indicators measure?
Focus of the ESE indicators
The 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
FIGURE 2. A highly-skilled individual decision making
calculus about where to emigrate
Drivers
(first order
variables)
Opportunity
Capital infrastructure
Getting the best
returns on one’s own
human-capital
investments
Research labs, personal
and professional
growth opportunities,
dynamic and
transformative
environment
Presence of critial
masses of other
talented professionals
Synergistic work
environments, potential
for virtuous circles of
innovation and success
Total immigration package
s Clear, fair, and transparently
applied immigration rules
Choice of
destination
s Reasonable paths to permanent
residency/citizenship
s Recognition of foreign
credentials
s Opportunities for family
members
Facilitators
(second
order
variables)
Fair and generous
social model
Lifestyle and
environmental
factors
Tolerant and safe
society
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 limitations 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 gathered
The 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) specialist 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.
Source: Papademetriou et al. 2008.
6
The aim of the indicators
This 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.
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 expatriates
This 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”?
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.
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 certification 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
7
FIGURE 4. Examples of applicable quotas in surveyed economies
Company-based quotas
which do not take into account
the size of the company
which take into account
the size of the company
dependent on the foreign
investment amount
Cambodia:
Maximum 6% of the workforce can be
skilled expatriates.
Mozambique:
s)NLARGElRMSEMPLOYEES
skilled expatriates cannot exceed 5%
of the total number of workers.
Ghana:
s53TO53SKILLED
expatriate.
Congo, Dem. Rep.:
Egypt, Arab Rep:
Guatemala:
s)NMEDIUMlRMSBUT
employees): skilled expatriates cannot
exceed 8 % of the total number of
workers.
s)NSMALLlRMSEMPLOYEES
skilled expatriates cannot exceed 10%
of the total number of workers.
Kazakhstan:
Nationwide applicable quotas2
s53TO53
s53ANDABOVESKILLED
expatriates.
Nigeria:
In practice,3 2 skilled expatriates are
allowed in a company with a share
CAPITALOFMILLION.AIRA53
and 4 in a company with a share capital
OFMILLION.AIRA53
Thailand:
One skilled expatriate for each 2 million
BATHOFREGISTEREDCAPITAL53
with a limit of 10 skilled expatriates.
Saudi Arabia:
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
AT.EWHIRESFROMOUTSIDEOFTHE
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.
Ireland:
Maximum 50% of employees can be
non-EU citizens.
influence time such as the nationality of the applicant, the fluctuating workload of the processing unit, and the fact that for the majority of the surveyed economies there are no specific regulations
with regard to the maximum allowed time per procedural step.
FIGURE 5. The time period measured for obtaining a TWP
STEP 1
STEP 2
STEP 3
STEP 4
The company
has determined
it has a need to
hire a foreign IT
Specialist and
has identified a
candidate
The company
complies
with labor
certification
or other
mandatory
requirements
which are
required before
it can start the
hiring process
The company
and/or future
employee
comply with all
the procedures
required to
allow the start
of legal employment in the
host country
The foreign IT
Specialist is
legally allowed
to start working
in the host
country
8
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 progress of the application can be monitored online. In addition, when
the work permit becomes available, (5) notification is received
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 processing 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).
FIGURE 6. Regional average time required to obtain a
TWP (in calendar weeks)
MENA
OECD
LAC
Global Average
SSA
One-stop shops
SAR
ECA
EAP
0
2
4
6
8
10
12
Note: Regional abbreviations, and the number of economies covered by the ESE indicators
PERREGIONAREASFOLLOWS%!0%AST!SIAANDTHE0ACIlCECONOMIES%#!%ASTERN
%UROPEAND#ENTRAL!SIAECONOMIES,!#,ATIN!MERICAANDTHE#ARIBBEAN
ECONOMIES-%.!-IDDLE%ASTAND.ORTH!FRICAECONOMIES/%#$(IGH)NCOME
ECONOMIESINTHE/RGANIZATIONFOR%CONOMIC#OOPERATIONAND$EVELOPMENTECONOMIES3!23OUTH!SIA2EGIONECONOMIES33!3UB3AHARAN!FRICAECONOMIES
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.
FIGURE 7. Average TWP processing times (in calendar
weeks): Top 10 fastest and slowest economies
Singapore
Mozambique
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 coordination 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 possible. 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.
Mauritius
Côte d'Ivoire
Dominican Republic
Montenegro
FIGURE 8. Characteristics of the application system in
the surveyed economies (in %)
Thailand
Taiwan, China
Albania
Global average
Austria
20%
Slovak Republic
Algeria
35%
South Africa
United Kingdom
Costa Rica
45%
Morocco
Advanced online
capability (the system
allows more than
downloading the TWP
application form)
Only the TWP application
form can be downloaded
online
Honduras
No online component
(all documents need to
be physically obtained)
Greece
Saudi Arabia
0
5
10
15
20
25
30
9
Restrictions on permanent residency, citizenship
and availability of a Spousal Work Permit
FIGURE 9. Average TWP processing times (in calendar
weeks) of economies with one-stop shops
Economies 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.
Moldova
France
Germany
Australia
Obtaining permanent residency and/or citizenship based
on a TWP
Bangladesh
Global average
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 relocation 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 immigration regime of the surveyed economies in terms of pathways to
permanent residency and/or citizenship.
Cyprus
Pakistan
Malaysia
Kosovo
Belarus
Azerbaijan
Tunisia
Taiwan, China
The Spousal Work Permit
Thailand
Singapore
0
2
4
6
8
10
12
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
IBRD 40503
OCTOBER 2013
NO PATH TO PERMANENT RESIDENCY OR CITIZENSHIP
NO PATH TO PERMANENT RESIDENCY BUT HAVE A PATH TO CITIZENSHIP
This map was produced by the Map Design Unit of The World Bank.
The boundaries, colors, denominations and any other information
shown on this map do not imply, on the part of The World Bank
Group, any judgment on the legal status of any territory, or any
endorsement or acceptance of such boundaries.
NO PATH TO CITIZENSHIP BUT HAVE A PATH TO RESIDENCY
Source: FDI Regulations database
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).
10
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 organization 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 expatriate 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 working 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 percent 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 employment 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 current 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 dependent 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 employing 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.
11
FIGURE 11. Correlation between ESE index and
GNI per capita
FIGURE 12. Correlation between the ESE index and a
five-year average of FDI inflows per capita
2,500
60,000
Inward FDI flows per capita,
2007-11 average (USD)
GNI per capita (US$)
50,000
40,000
30,500
20,000
2,000
1,500
1,000
500
10,000
0
0
0
20
40
60
80
0
100
Source: UNCTADstat for FDI data and FDI Regulations database.
The ESE index and FDI inflows
Figure 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 economies 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 correlations need to be approached with caution and do not imply
causality.
Correlations between the ESE index and
the Global Migration Barometer
There 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.
12
20
40
60
80
100
ESE Index
Average ESE score per economy
Source: UNCTADstat for FDI data and FDI Regulations database.
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
#OSTA2ICA
6 Greece
38 Venezuela, RB
&RANCE
#ANADA
!USTRIA
41 Thailand
11 Hungary
42 Ecuador
11 Ukraine
43 Iceland
14 Bulgaria
44 Singapore
15 Germany
46 Mexico
.ETHERLANDS
#HILE
18 Russian Federation
48 South Africa
18 United Kingdom
50 Ghana
22 Spain
Source: Economist Intelligence Unit, 2008. Global Migration Barometer.
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.
By correlating the ESE index, which incorporates the aforementioned 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 economies 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.
6. Conclusion
The importance of skilled immigration reform cannot be underestimated 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 expatiates). 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).
13
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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
Is there
a Spousal
Work Permit
available?
ANGOLA
14
Yes
No
No
No
Moderate
No
Yes
Yes
No
Minor
CONGO, DEM. REP.
CÔTE D'IVOIRE
ETHIOPIA
3
No
Yes
No
No
Moderate
5.5
Yes
Yes
Yes
No
Major
2
No
No
No
No
Moderate
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
BRUNEI DARUSSALAM
Yes
No
No
No
Moderate
CAMBODIA
5
Yes
Yes
Yes
No
Moderate
HONG KONG SAR, CHINA
INDONESIA
MALAYSIA
5
No
Yes
Yes
Yes
Minor
4.5
Yes
Yes
Yes
No
Moderate
4
No
Yes
Yes
No
Moderate
PHILIPPINES
No
Yes
Yes
No
Minor
SINGAPORE
1.5
No
Yes
Yes
No
Minor
2
No
Yes
Yes
No
Minor
THAILAND
2
Yes
Yes
Yes
No
Moderate
VIETNAM
12
No
Yes
Yes
No
Moderate
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
TAIWAN,CHINA
Eastern Europe
and Central Asia
Is there
a path to
citizens hip?
Countries
CHAD
East Asia and the Pacific
Is there
a path to
permanent
residency?
Average
number of
calendar weeks
to get work
permit
CAMEROON
Sub-Saharan Africa
Are
quotas
applicable?
Does the
current skilled
migration regime
represent a
minor, moderate
or major
obstacle?
15
Region
Countries
BULGARIA
Is there
a Spousal
Work Permit
available?
No
No
No
No
Moderate
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
2
Yes
Yes
Yes
No
Minor
POLAND
No
Yes
No
No
Moderate
ROMANIA
10
Yes
Yes
Yes
No
Minor
SERBIA
3
No
Yes
No
No
Minor
4.5
No
Yes
Yes
No
Minor
TURKEY
No
Yes
Yes
No
Minor
UKRAINE
6
No
No
No
No
Moderate
2.5
No
Yes
Yes
No
Minor
4
Yes
Yes
Yes
No
Moderate
ARGENTINA
BOLIVIA
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
10
Yes
Yes
No
No
Moderate
GUATEMALA
6
Yes
Yes
Yes
No
Minor
HONDURAS
22
Yes
Yes
Yes
No
Moderate
ECUADOR
MEXICO
6
Yes
Yes
Yes
No
Minor
12
Yes
No
Yes
No
Moderate
PERU
Yes
Yes
Yes
No
Minor
VENEZUELA, RB
8
Yes
Yes
Yes
No
Moderate
16
Yes
Yes
Yes
No
Major
6
Yes
No
No
No
Moderate
3.5
No
No
Yes
No
Minor
No
Yes
Yes
No
Moderate
NICARAGUA
ALGERIA
EGYPT, ARAB REP.
IRAQ
16
Is there
a path to
citizens hip?
No
RUSSIAN FEDERATION
Middle East and North
Africa
Is there
a path to
permanent
residency?
MONTENEGRO
Latin America and the
Caribbean
Are
quotas
applicable?
4.5
CROATIA
Eastern Europe
and Central Asia (cont.)
Average
number of
calendar weeks
to get work
permit
Does the
current skilled
migration regime
represent a
minor, moderate
or major
obstacle?
JORDAN
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
AUSTRALIA
AUSTRIA
CANADA
Is there
a path to
permanent
residency?
Is there
a path to
citizens hip?
Is there
a Spousal
Work Permit
available?
8
No
Yes
Yes
Yes
Minor
14
No
Yes
Yes
No
Moderate
5
No
Yes
Yes
Yes
Minor
10
No
Yes
Yes
No
Moderate
FRANCE
10
No
Yes
Yes
No
Moderate
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
8
No
Yes
Yes
Yes
Minor
NETHERLANDS
NEW ZEALAND
SLOVAK REPUBLIC
SPAIN
South Asia
Are
quotas
applicable?
CZECH REPUBLIC
GERMANY
High Income OECD
Average
number of
calendar weeks
to get work
permit
Does the
current skilled
migration regime
represent a
minor, moderate
or major
obstacle?
4
No
Yes
Yes
No
Minor
15
No
Yes
Yes
No
Moderate
8
No
Yes
Yes
No
Moderate
UNITED KINGDOM
20
Yes
Yes
Yes
Yes
Moderate
UNITED STATES
12
Yes
Yes
Yes
No
Moderate
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
17
ANNEX II. Restrictions on nationality or residency of foreign members of the Board of
Directors
18
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 company 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
6
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.
7
There is no distinction between specialized and nonspecialized 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 application 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 information 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.
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 internationally for those achievements," and to certain assistants and
immediate family members of such aliens.
19
Contributors
GLOBAL AND REGIONAL
CONTRIBUTORS
Candice Saraiva
MMC ADVOGADOS
DELOITTE
Ana Teixeira
PWC ANGOLA, LDA.
DLA PIPER
ERNST & YOUNG
GIDE LOYRETTE NOUEL
ARGENTINA
JOHN W FFOOKS & CO
Martina Bordoli
NEGRI & TEIJEIRO ABOGADOS
KPMG
MAYER BROWN
PWC
SALANS
TALAL ABU-GHAZALEH LEGAL
WHITE & CASE
WORLD LAW GROUP
WOLF THEISS
AFGHANISTAN
Sayed Kazim Fakhri
MINISTRY OF LABOUR, SOCIAL AFFAIRS,
MARTYRS AND DISABLED
Mohammad Usman Helali
MINISTRY OF FOREIGN AFFAIRS
Martín Calatrava
BRUCHOU, FERNANDEZ MADERO &
LOMBARDI
Juan Manuel Chiesa
LOMBARDI
Esteban Christensen
HOPE DUGGAN & SILVA
Pedro L. de la Fuente
RATTAGAN, MACCHIAVELLO, AROCENA &
PEÑA ROBIROSA
Cecila A. de Múgica
PEÑA ROBIROSA
Mariano Fabrizio
DFG ABOGADOS
ALBANIA
Daniel Foglia
NEGRI & TEIJEIRO ABOGADOS
Erlindi Basha
OPTIMA LEGAL & FINANCIAL
Diego S. Kelly
MARVAL, O’FARRELL & MAIRAL
Gerond Begolli
PWC AUDIT SH.P.K.
Juan R. Larrouy
PEÑA ROBIROSA
Jonida Beqiri
DRAKOPOULOS LAW FIRM
Shirli Gorenca
KALO & ASSOCIATES
Alexandros Karakitis
ERNST&YOUNG ALBANIA
Erlind Kodhelaj
BOGA & ASSOCIATES
Ekflodia Leskaj
DRAKOPOULOS LAW FIRM
Nevila Muca
PWC AUDIT SH.P.K.
Blerta Nesho
WOLF THEISS SH.P.K.
Elda Shuraja
HOXHA, MEMI & HOXHA
Jonida Skendaj
BOGA & ASSOCIATES
ANGOLA
Rita Amaral
PWC ANGOLA, LDA.
Pedro Calixto
PWC ANGOLA, LDA.
Maria Manuela Cunha
MMMC ADVOGADOS
Filipa Lima
RUA SOUSA MARTINS, N.º 10 - LISBOA
- PORTUGAL
Itweva Nogueira
CFRA LAW FIRM
Nair Pitra
CFRA LAW FIRM
20
GLA - GABINETE LEGAL ANGOLA
Monica Lupi
SANCHEZ, LUPI & ASSOCIATES
Pablo Mastromarino
TANOIRA CASSAGNE
Gonzalo Sanchez
SANCHEZ, LUPI & ASSOCIATES
Octavio Sillitti
DFG ABOGADOS
Pablo Staszewski
STASZEWSKI & ASOC.
Suren Petrosyan
ILC (INTERNATIONAL LEGAL
CONSULTING)
David Sargsyan
AMERIA CJSC
Liana Voskerchyan
GRIGORYAN & PARTNERS (GPARTNERS)
LAW FIRM
AUSTRALIA
Simon Dewberry
ALLENS ARTHUR ROBINSON
Luke Gattuso
Jenni Priestley
DEPARTMENT OF IMMIGRATION AND
CITIZENSHIP
Nerses Nersisyan
PWC ARMENIA
BANGLADESH
Galib Al-Nahiyan
SHAWN NOVEL & ASSOCIATES
Ishrat Nabila
Stefan Koeck
FRESHFIELDS BRUCKHAUS DERINGER
Julia Kusternigg
BINDER GRÖSSWANG GMBH
Michaela Linder
FRESHFIELDS BRUCKHAUS DERINGER
Horst Lukanec
Katerina Matejkova
PWC BUSINESS SERVICES
WIRTSCHAFTSPRÜFUNG UND
STEUERBERATUNG GMBH
Sabine Smith
PWC BUSINESS SERVICES
WIRTSCHAFTSPRÜFUNG UND
STEUERBERATUNG GMBH
Sina Steurer
WOLF THEISS RECHTSANWÄLTE GMBH
ARMENIA
Lilit Matevosyan
PWC ARMENIA
Natig Mustafayev
IJSKONSULT LAW FIRM (FORMERLY
INTERJURSERVICE LAW FIRM)
Alexander Forster
CMS REICH-ROHRWIG HAINZ
RECHTSANWÄLTE GMBH
Dieter Zandler
RECHTSANWÄLTE GMBH
Edith Khachatourian
ILC (INTERNATIONAL LEGAL
CONSULTING)
Vugar Mammadov
DELOITTE & TOUCHE LLC
Anamul Kabir
AF KABIR & ASSOCIATES
Matthias Unterrieder
Kamo Karapetyan
ERNST & YOUNG CJSC
Nuran Kerimov
Viktoria Ebner
Juan Bautista Zambon
LOMBARDI
Vahe Kakoyan
INVESTMENT LAW GROUP LLC
James Hogan
SALANS UK LIMITED
AUSTRIA
Enrique M. Stile
MARVAL, O’FARRELL & MAIRAL
Davit Harutyunyan
PWC ARMENIA
Gulshan Hasanova
BAKU LAW CENTRE (BHM) LLC
Nasirud Doulah
DOULAH & DOULAH
Carmen Thornton
RECHTSANWÄLTE GMBH
Suren Gomtsian
CONCERN DIALOG LAW FIRM
Arzu Hajiyeva
ERNST & YOUNG
AZERBAIJAN
Ophelia Abdullayeva
SALANS UK LIMITED
Shawn Novel
BELARUS
Kira Bondareva
VLASOVA MIKHEL AND PARTNERS LLC
César Lora Moretto
PRICEWATERHOUSECOOPERS S.R.L.
Americo Melgar
C.R.& F. ROJAS - ABOGADOS
Ramiro Moreno
MORENO BALDIVIESO LAW FIRM
Carlos Mostajo
MOSTAJO SOCIEDAD CIVIL - FIRMA
LEGAL
Antonio Sanijines
C.R. & F. ROJAS - ABOGADOS
BOSNIA AND
HERZEGOVINA
Amar Bajramovic’
LAW OFFICE MILJKOVIC IN COOPERATION
WITH WOLF THEISS
Mubera Brkovic
PRICEWATERHOUSECOOPERS DOO
SARAJEVO
Sabina Celik
PWC
Femil Čurt
Sanja Djukic
LAW FIRM SAJIC
Maja Šimunac
WOLF THEISS D.O.O. SARAJEVO
Oleg Gvozd
PWC BELARUS
FOREIGN INVESTMENT PROMOTION
AGENCY OF BIH (FIPA)
Elena Hmeleva
BUSINESSCONSULT LAW FIRM
BRAZIL
Nataliya Kaliuta
EGOROV PUGINSKY AFANASIEV &
PARTNERS
João Henrique Algarve
CARVALHO, MACHADO, TIMM &
DEFFENTI ADVOGADOS
Alexey Kalugin
PWC BELARUS
Carolina Amadeu Vasconcelos
MATTOS FILHO, VEIGA FILHO, MARREY
JR. E QUIROGA ADVOGADOS
Natallia Kazlouskaya
SPECIALIZED LAW OFFICE OF MINSK
CITY BAR
Ana Maria Belotto
BARBOSA, MÜSSNICH & ARAGÃO
ADVOGADOS
Yuliya Liashenka
SORAINEN AND PARTNERS
Carolina Benedet Spada
LOBO & DE RIZZO ADVOGADOS
Sergei Makarchuk
CERHA HEMPEL SPIEGELFELD HLAWATI
Lucas Camargo
PINHEIRO NETO ADVOGADOS
Uladzimir Niescier
KPMG LLC (BELARUS)
Fabiano Deffenti
CARVALHO, MACHADO, TIMM &
DEFFENTI ADVOGADOS
Sergei Odintsov
PWC BELARUS
Sharafat Ahmadli
Jamil Alizada
BAKER & MCKENZIE
Tatiana Ostrovskaya
KPMG LLC
Aykhan Asadov
BAKER & MCKENZIE
Volha Parfenchyk
CERHA HEMPEL SPIEGELFELD HLAWATI
Alum Bati
WICKLOW CORPORATE SERVICES LIMITED
Natalia Talai
VLASOVA MIKHEL AND PARTNERS LLC
Javid Hajiyev
FINA LLP LAW FIRM
Mauricio Becerra de la Roca
Donoso
BECERRA DE LA ROCA DONOSO &
ASOCIADOS (BDA ABOGADOS)
Darya Firsova
PARTNERS
Valentina Ogarkova
LAW COMPANY “STEPANOVSKI, PAPAKUL
& PARTNERS LLC”
Fidan Gayibova
BM INTERNATIONAL LLC
BOLIVIA
SORAINEN AND PARTNERS
Eduardo Depassier
LOESER E PORTELA ADVOGADOS
Taciana Fonseca Marques
Antonio Gaberlini Junior
SIQUEIRA CASTRO ADVOGADOS
Enrique Hadad
LOESER E PORTELA ADVOGADOS
Renata Husek
Paulo Octaviano Junqueira
Mihoko Kimura
TOZZINIFREIRE ADVOGADOS
Marie Roman
ERNST & YOUNG
Ming Pan
HYLANDS LAW FIRM SHANGHAI OFFICE
Rafael E. Cañas
FACIO ABOGADOS
Phryni Yiakoumetti
PWC CYPRUS
Gabriela Lima
TOZZINIFREIRE ADVOGADOS
Ayuk Takor
PRICEWATERHOUSECOOPERS CAMEROUN
Roberto Esquivel
OLLER ABOGADOS
CZECH REPUBLIC
Andréa Massei Rossi
LOBO & DE RIZZO ADVOGADOS
Brice Tcheuffa Wendeu
ETAH - NAN & C (ATTORNEYS)
Andy Yeo
MAYER BROWN JSM SHANGHAI
REPRESENTATIVE OFFICE
Luis Mendes
Nadine Tinen
PRICEWATERHOUSECOOPERS TAX &
LEGAL
Aline Moreira
LOESER E PORTELA
CANADA
Otavio Pinto e Silva
SIQUEIRA CASTRO ADVOGADOS
Thora Sigurdson
FASKEN MARTINEAU DUMOULIN LLP
Daniel Rodrigues Alves
LEVY & SALOMÃO ADVOGADOS
CHAD
Viviane Silva
LoBO & DE RIZzo Advogados
Kossi Mangua Nabia
FECMA - AUDIT FIRM
BRUNEI DARUSSALAM
CHILE
LABOUR DEPARTMENT
Charles Bunce
ERNST & YOUNG
BULGARIA
Milena Gaidarska
PENKOV, MARKOV & PARTNERS ATTORNEYS AT LAW
Milena Gineva
I.K.ROKAS AND PARTNERS LAW FIRM,
BRANCH BULGARIA
Luis Alberto Cruchaga
Ines de Ros C.
PARTICULAR
Gloria Droguett Mora
PWC CHILE
Mina Kapsazova
PRICEWATERHOUSECOOPERS BULGARIA
José Tomás Lagos Manterola
CARIOLA, DIEZ, PÉREZ-COTAPOS Y
CÍA. LTDA.
Nikolay Kolev
BOYANOV & CO
Michel Laurie
PWC CHILE
Iveta Manolova
CMS CAMERON MCKENNA LLP BULGARIA BRANCH / DUNCAN WESTON
Francisca Lobo
PWC CHILE
Juliana Mateeva
KPMG BULGARIA OOD
Federico Santa María Rojas
CÍA. LTDA.
Rachel Zhang
Atticus Zhao
Claire Zhao
FAEGRE & BENSON LLP SHANGHAI
WATSON & BAND LAW OFFICES
COLOMBIA
Lorena Arambula
CARDENAS & CARDENAS ABOGADOS
Eliana Bernal
PWC
Juan Sebastián Jaramillo
PRIETO & CARRIZOSA S.A.
María Beatriz Madrid
POSSE, HERRERA & RUIZ
Connie Núñez
BRIGARD & URRUTIA ABOGADOS
Edgar Picón
Tanya Peeva
Felipe Valle
MORALES & BESA
Vladimir Penkov
Emily Williams
ERNST & YOUNG
Veselka Petrova
TSVETKOVA BEBOV & PARTNERS
CHINA
Carlos Silva
CAVELIER ABOGADOS
Ana María Valdivieso
BAKER & MCKENZIE COLOMBIA SA
Juanita Vera
CARDENAS & CARDENAS ABOGADOS
LTDA
Farrell Chen
PWC INTERNATIONAL ASSIGNMENT
SERVICES SHANGHAI LTD.
CAVELIER ABOGADOS
Gertie Chen
CONGO, DEM. REP.
DFDL MEKONG LEGAL & TAX
ADVISERS
Youping Deng
JINGTIAN & GONGCHENG
CAMEROON
Iris Duchetsmann
SALANS SHANGHAI REPRESENTATIVE
OFFICE
Xiomara Olivares
PRICEWATERHOUSE COOPERS COSTA
RICA
Tereza Kadlecova
WEINHOLD LEGAL, V.O.S.
Sergio Perez
LEXINCORP COSTA RICA
Adrian Quiros
QUIROS ABOGADOS CENTRAL LAW
LLOREDA CAMACHO ABOGADOS
Kipundo Anapi
MASWAPI
Malangi Anapi
MAZANGAMA
Nicaise Chikuru
CHIKURU & ASSOCIÉS, AVOCATS/
LAWYERS
Kimbefo Ouattara
DELOITTE & TOUCHE CI
Marc Wabi
DELOITTE & TOUCHE CI
Tomas Petyovsky
AMBRUZ & DARK / DELOITTE LEGAL
Nikolina Brčic’
PWC
Pavel Skopový
HOGAN LOVELLS (PRAGUE) LLP
Iskra Bubaš
Verši’ Maruši’ Law Office
Martin Štěpaník
PETERKA & PARTNERS V.O.S. ADVOKÁTNÍ
KANCELÁŘ
Srdan Juric
SAVORIC & PARTNERS, ATTORNEY AT LAW
DOMINICAN REPUBLIC
Marko Lovric’
DIVJAK, TOPIc’ & BAHTIJAREVIc’
Isabel Andrickson
RUSSIN VECCHI & HEREDIA BONETTI
Jozo Mišura
PWC
Norman De Castro
PELLERANO & HERRERA
Igor Mucalo
VERŠI’ MARUŠI’ LAW OFFICE
Amelle Ortiz
RUSSIN VECCHI & HEREDIA BONETTI
Karlo Novosel
LAW OFFICE KARLO NOVOSEL
ECUADOR
Danijel Pribanic’
WOLF THEISS ZAGREB BRANCH
Pablo Aguirre
PWC ASESORES EMPRESARIALES CÍA.
LTDA.
Davor Rukonic’
DIVJAK, TOPIc’ & BAHTIJAREVIc’
Boris Savoric
SAVORIC & PARTNERS, ATTORNEYS
AT LAW
Melita Veršic’ Marušic’
VERŠIc’ MARUŠIc’ LAW OFFICE
Ivan Zupan
LAW OFFICE KARLO NOVOSEL
CYPRUS
COSTA RICA
Costas Christoforou
CYPROMAN SERVICES LIMITED
Grace Fang
PINSENT MASONS LLP
Luis Diego
BarahonaPRICEWATERHOUSE COOPERS
COSTA RICA
Sophoclis Constantinou
CYPRUS SHIPPING CHAMBER
Reagan Mboule Esone
HENRI JOB LAW FIRM
John Grobowski
FAEGRE & BENSON LLP SHANGHAI
Carlos Barrantes
PRICEWATERHOUSE COOPERS COSTA
RICA
Pierre Roger Ngangwou
PRICEWATERHOUSECOOPERS CAMEROUN
Jiang Jiang
Joseph Pagop Noupoue
ERNST & YOUNG
Jill Lee
ZHONGLUN LAW FIRM
Oswald Bruce
ACZALAW ABOGADOS
CENTROAMERICANOS ASOCIADOS
Jarmila Kralova
PRICEWATERHOUSECOOPERS Č ESKÁ
REPUBLIKA S.R.O
CROATIA
Christis Christoforou
DELOITTE LIMITED
Henri Pierre Job
HENRI JOB LAW FIRM
Petr Kotáb
SALANS EUROPE LLP
Sona Schovankova
PRICEWATERHOUSECOOPERS Č ESKÁ
REPUBLIKA S.R.O
Oligo Mbelia
ANAPI
David Etah Akoh
ETAH - NAN & C (ATTORNEYS)
Matej Komora
WEINHOLD LEGAL, V.O.S.
Jirina Neumannova
María Cecilia Reyes
BAKER & MCKENZIE COLOMBIA SA
Jane Cheung
Jiří Hron
HOGAN LOVELLS (PRAGUE) LLP
CÔTE D’IVOIRE
Ricardo Tisi Lanchares
CÍA. LTDA.
Bridie Sweetman
BNG LEGAL
Tomas Nassar
PACHECO COTO
Adriana Hincapié
PWC
Maria Pashalieva
CAMBODIA
Hana Hrbáčová
SALANS EUROPE LLP
Adéla Krbcová
PETERKA & PARTNERS V.O.S. ADVOKÁTNÍ
KANCELÁŘ
Abigail Tapia
BOFILL MIR & ÁLVAREZ JANA ABOGADOS
Ying Chen
Jürgen Nanne
PACHECO COTO
Carlos E. Valenciano Góngora
FACIO ABOGADOS
Nedyalka Novakova
BOYANOV&CO
Irina Tsvetkova
Jakub Hajek
Omar Hernández
Luz Angela Ramírez
PROEXPORT COLOMBIA
Peter Stanchev
KPMG BULGARIA OOD
Gabriela Miranda
OLLER ABOGADOS
Carolina Camacho
POSSE, HERRERA & RUIZ ABOGADOS
Max Spiess
BARAONA MARRÉ - ABOGADOS
Yavor Ruskov
YORDANOVA, RIZOVA & PARTNERS
Linda Cechova
NORTON ROSE V.O.S., ADVOKÁTNÍ
KANCELÁR
Guillermo Rodríguez
ACZALAW ABOGADOS
CENTROAMERICANOS ASOCIADOS
Raul Quevedo
LLOREDA CAMACHO & CO.
Hristo Nihrizov
DIMITROV, PETROV & CO. LAW FIRM
Freddy Fachler
PACHECO COTO
Manuel Cartagena
DELOITTE & TOUCHE ECUADOR
Sebastian Cortez
NOBOA, PEÑA, LARREA & TORRES
LAW FIRM
Agustín Mora-Bowen
TOBAR & BUSTAMANTE
Janina Naranjo
PWC ASESORES EMPRESARIALES CÍA.
LTDA.
Esteban Ortiz
PÉREZ, BUSTAMANTE & PONCE,
ABOGADOS
Patricio Pena
NOBOA, PEÑA, LARREA & TORRES
LAW FIRM
Alvaro Polit
Maria Matsis
PWC CYPRUS
Patricia Ponce
BUSTAMANTE & BUSTAMANTE LAW FIRM
Neophytos Milidonis
BAKER TILLY KLITOU
Paulina Regalado
BUSTAMANTE & BUSTAMANTE LAW FIRM
Ronny Verhoeven
CIBA - CYPRUS INTERNATIONAL
BUSINESSES ASSOCIATION
ROMERO ARTETA PONCE ASOCIADOS
21
EGYPT, ARAB REP.
Eslam El-Harmy
DLA MATOUK BASSIOUNY
Mohamed El-Harmy
DLA MATOUK BASSIOUNY
Roland Klein
LUTHER RECHTSANWALTSGESELLSCHAFT
MBH
Mai El-Shaarawy
NOUR LAW OFFICE IN ASSOCIATION WITH
TROWERS
Ulla Koch
PRICEWATERHOUSECOOPERS LEGAL AJ
Sara Hinton
NOUR LAW OFFICE IN ASSOCIATION WITH
TROWERS AND HAMLINS
Ashraf Ihab
ZULFICAR & PARTNERS LAW FIRM
Radwa Sarhan
SHARKAWY AND SARHAN
Salma Shams
ZULFICAR AND PARTNERS LAW FIRM
Sarah Tomy
SHARKAWY AND SARHAN LAW FIRM
Eman Riad
DLA MATOUK BASSIOUNY LAWFIRM
ETHIOPIA
Million Habte
MH-TRADE & DEV’T LAW OFFICE
(MH-TDLO)
Yalew Teshome
MH-TRADE AND DEV’T LAW OFFICE
(MH-TDLO)
Nanette Ott
PRICEWATERHOUSECOOPERS LEGAL AJ
Elena Schenkel
PRICEWATERHOUSECOOPERSLEGALAJ
Sachka Stefanova-Behlert
SALANS LLP
Veit Vossberg
SALANS LLP, FRANKFURT OFFICE
GHANA
Azanne Kofi Akainyah
A&A LAW CONSULT
Mawusi Bedjrah
AB & DAVID LAW
Abena Buansi
BENTSI-ENCHILL, LETSA & ANKOMAH
George Coleman
PRICEWATERHOUSECOOPERS
James Fokuoh
FRANCE
Rosa Kudoadzi
Emilie Ducorps-Prouvost
SOULIER AARPI LAW FIRM
Wilhemina Quist-Therson
Morisson-Couderc Emmanuel
ERNST & YOUNG SOCIÉTÉ D’AVOCATS
Wilhemina Quist-Therson
AB & DAVID LAW
Alisa Sakic
ERNST & YOUNG SOCIÉTÉ D’AVOCATS
BAKER & MCKENZIE
GEORGIA
GREECE
Ekaterine Aleksidze
BGI ADVISORY SERVICES GEORGIA
Ioannis Christoforidis
ROUSSOS HATZIDIMITRIOU LAW
PARTNERSHIP
David Bazerashvili
“ VBAT “ - VASHAKIDZE AND
BAZERASHVILI ATTORNEYS IN TBILISI
Vassilios Constantes
V&P LAW FIRM
Carlos Rodríguez
QUIÑONES, IBARGÜEN, LUJÁN & MATA
Adi Pratikto
PwC
Marina Kolesnikova
GRATA LAW FIRM
Andrea Utrera
CONSORTIUM - RODRÍGUEZ, ARCHILA,
CASTELLANOS, SOLARES & AGUILAR,
S.C.
Gita Syahrani
DNC ADVOCATES AT WORK
Larissa Orlova
MICHAEL WILSON AND PARTNERS, LTD.
Letezia Tobing
DNC ADVOCATES AT WORK
Dinara Tanasheva
ERNST & YOUNG ADVISORY LLP
IRAQ
Arman Tastanbekov
DEWEY & LEBOEUF
FIRMA DE ABOGADOS
HONDURAS
Graciela Cruz
GARCIA & BODAN
Jazna Vanessa Oquelí
GARCIA & BODAN
Aoife Kilmurray
Danna Paredes
PWC HONDURAS
ITALY
Milton Rivera
PWC HONDURAS
LABOR MINISTRY
HONG KONG SAR, CHINA
Salome Latsabidze
DLA PIPER GEORGIA LP
Levan Svimonishvili
ERNST & YOUNG LLC
Nona Zubitashvili
PWC GEORGIA
GERMANY
Carolin Gaethke
SALANS LLP
GUATEMALA
Rafael Alvarado-Riedel
CONSORTIUM - RODRÍGUEZ, ARCHILA,
CASTELLANOS, SOLARES & AGUILAR,
S.C.
Adrián Alberto Burgos Padilla
CONSORTIUM CENTROAMÉRICA
ABOGADOS
Juan Jose Del Pino
ARIAS & MUÑOZ
Cynthia Muller
ARIAS & MUÑOZ
Cynthia Kyaka
ISEME KAMAU & MAEMA ADVOCATES
Paolo Santarelli
STUDIO LEGALE TRIBUTARIO IN
ASSOCIATION WITH ERNST&YOUNG
Judy Muigai
PWC KENYA
Rohan Dang
HEMANT SAHAI
ASSOCIATES-ADVOCATES
Dario Trevisa
STUDIO LEGALE TREVISAN&ASSOCIATI
Srijoy Das
ARCHER & ANGEL
JAPAN
Sagar Dhamija
PWC
Sumedha Dutta
HSA LEGAL
Kuldip Kumar
PWC
Aditi Manocha
TALWAR THAKORE & ASSOCIATES
Disha Mohanty
ARCHER & ANGEL
Barasha Pathak
JURIS CORP
Vicky Psaltaki
SARANTITIS LAW FIRM
Fresiah Githua
MUTHAURA MUGAMBI AYUGI & NJONJO
ADVOCATES
Suresh Bisht
ARCHER & ANGEL
Artemis Karathanassi
PRICEWATERHOUSECOOPERS BUSINESS
SOLUTIONS S.A.
Natia Lapiashvili
BGI ADVISORY SERVICES GEORGIA
Carole Ayugi
MUTHAURA MUGAMBI AYUGI & NJONJO
ADVOCATES
Miano Maina
PWC KENYA
INDIA
Anzor Khaindrava
BUSINESS LEGAL BUREAU
Popi Papantoniou
BAHAS GRAMATIDIS AND PARTNERS
KENYA
Marco Mazzeschi
MAZZESCHI
MAYER BROWN JSM
Akash Nath
DUA ASSOCIATES
Tamar Kvintradze
GETSADZE&PATEISHVILI
Nicola Lozupone
STUDIO LEGALE TRIBUTARIO IN
ASSOCIATION WITH ERNST&YOUNG
LIVINGSTONE REGISTRARS LTD
David Lekerai
ISEME KAMAU & MAEMA ADVOCATES
Vaggelis Kalogerogiannis
BAHAS GRAMATIDIS AND PARTNERS
Theodora Papadopoulou
V&P LAW FIRM
Ekaterina Andreitchikova
STUDIO LEGALE TREVISAN&ASSOCIATI
Alida Tuyebekova
MICHAEL WILSON AND PARTNERS. LTD.
Davide Marco Mangano
TLS - PWC
DLA PIPER HONG KONG
Gia Getsadze
GETSADZE&PATEISHVILI LLC
Nato Kokolashvili
BUSINESS LEGAL BUREAU
IRELAND
Seamus Given
ARTHUR COX
Valia Evangelou
ROUSSOS HATZIDIMITRIOU LAW
PARTNERSHIP
Olga Koromilia
PRICEWATERHOUSECOOPERS BUSINESS
SOLUTIONS S.A.
A&L GOODBODY
Ramon Morales
PWC HONDURAS
Nino Bogveradze
KORDZADZE LAW OFFICE LP
Shorena Kikaleishvili
22
Bettina Hein
LUTHER RECHTSANWALTSGESELLSCHAFT
MBH
Mustafa Motiwala
JURIS CORP
Vikramaditya Rai
DUA ASSOCIATES
Varnika Sharma
JURIS CORP
Harvinder Singh
HSA LEGAL
Akira Kawamura
ANDERSON MORI & TOMOTSUNE
Miki Okawa
NISHIMURA & ASAHI
Paras Shah
HAMILTON HARRISON & MATHEWS
KOREA, REP.
Jinku Kang
LEE & KO
Yoshihiro Sakano
NISHIMURA & ASAHI
Chang Hwan Lee
BAE, KIM & LEE LLC
Noriyasu Shibata
MOMO-O MATSUO & NAMBA LAW
OFFICE
Jeong Han Lee
BAE, KIM & LEE LLC
MINISTRY OF LABOUR
JORDAN
Aida Akhmetova
DEWEY & LEBOEUF
Yasmeen Al-Momani
ALI SHARIF ZU’BI ADVOCATES AND LEGAL
CONSULTANTS
Farah Al-Nabulsi
EVERSHEDS KSLG
Rand Hannun
NABULSI & ASSOCIATES
Chander Talreja
PWC
Yuliana Tjhai
BAHAR & PARTNERS
Reem Hazboun
NABULSI & ASSOCIATES
TRILEGAL
INDONESIA
Razan Housban
CONSULTANTS
Robertus Kusuma Adinugraha
HADIPUTRANTO, HADINOTO & PARTNERS
Nadim Kayyali
EVERSHEDS KSLG
Muchamad Kenny Rizki Daeng
Macallo
HADIPUTRANTO, HADINOTO & PARTNERS
Safwan Moubaydeen
SNR DENTON
Amanej Kareem
AMANJ LAW FIRM
Angela Ombati
MUTHAURA MUGAMBI AYUGI AND
NJONJO ADVOCATES
Yoshinori Ono
NISHIMURA & ASAHI
Lubna Hawamdeh
CONSULTANTS
Muhammad Iqbal Hidayat
BAHAR & PARTNERS
Steve Okello
PWC KENYA
KAZAKHSTAN
Zulfiya Akchurina
GRATA LAW FIRM
Jong Jae Lee
HANOL LAW OFFICES
Kyu Wha Lee
LEE & KO
Sedong Min
LEE & KO
Dong Yeol Shin
HANOL LAW OFFICES
KOSOVO
Sokol Elmazaj
BOGA&ASSOCIATES
Rakotondratsiory Haingotiana
Maria Andrianarivelo
PWC TAX AND LEGAL
Alexandros Karakitis
ERNST &YOUNG ALBANIA
Thomas Kienbauer
Agron Krasniqi
BOGA & ASSOCIATES
Jonida Lakuriqi
ERNST &YOUNG ALBANIA
Christian Mikosch
KYRGYZ REPUBLIC
Niyazbek Aldashev
INTERNATIONAL LAW FIRM “LORENZ”
Omurgul Balpanova
KALIKOVA & ASSOCIATES
Gerardo Gallego
IBARRA, DEL PASO Y GALLEGO, S.C.
Samara Dumanaeva
Carlos Galván Duque Cásares
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GALVÁN DUQUE, S.C.
Nikolai Malyshev
“VERITAS” LAW AGENCY
Salima Moldokmatova
“EGEMBERDIEVA&PARTNERS” LEGAL
ADVISERS
Nazik Satkeyeva
KALIKOVA & ASSOCIATES LAW FIRM
Ruslan Sulaimanov
KALIKOVA & ASSOCIATES LAW FIRM
MACEDONIA, FYR
Goce Adamceski
ACT! CONSULTANCY SERVICES LTD.
SKOPJE
MOZAMBIQUE
Fabian Ajogwu San
Marisa Gonzalez
CUESTA CAMPOS Y ASOCIADOS
Dafe Akpeneye
PRICEWATERHOUSECOOPERS LIMITED
Eduardo Calú
SAL E CALDEIRA ADVOGADOS, LDA
Lilian Gutierrez
BARRERA, SIQUEIROS Y TORRES LANDA,
S.C.
Funmikunola Ani
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Sehrish Tasneem
AZAM & RAI (ADVOCATES & LEGAL
CONSULTANTS)
Alfiado Pascoal
GLM - GABINETE LEGAL MOÇAMBIQUE
Simisola Atekoja
GEORGE ETOMI & PARTNERS
Amna Usman
RIZVI, ISA, AFRIDI AND ANGELL
Diana Ramalho
SAL & CALDEIRA ADVOGADOS, LDA
Rai Muhammad Saleh Azam
CONSULTANTS)
María Luz Vargas Chávez
BERNINZON, BENAVIDES, VARGAS &
FERNÁNDEZ LAWYERS
Oluwadamilola Durowaiye
OLANIWUN AJAYI LP
PERU
Carlos Ibarra
IBARRA, DEL PASO Y GALLEGO, S.C
Alejandro Luna
SANTAMARINA & STETA, S.C.
Bernardo Luna Gutiérrez
KURI BREÑA, SÁNCHEZ UGARTE Y AZNAR
Laura Macarty Cortes
PWC MEXICO
Alexander Milcev
ERNST & YOUNG SRL
Leyla Gulieva
Alejandro Morales Nieto
PWC
Dori Kimova
Thomas Mueller-Gastell
RITCH MUELLER, S.C.
Malaika Ribeiro
PWC MAPUTO
NEPAL
Hari Phuyal
PACIFIC LAW ASSOCIATES
Ashish Uprety
PACIFIC LAW ASSOCIATES
Gwen Keller
PWC
Osayaba Giwa-Osagie
GIWA-OSAGIE & CO.
Marike Maas
PWC
Chinwe Kamma
David McGregor
BELL GULLY
Oluwatosin Lawal
PERCHSTONE AND GRAEYS
Pegels Stek
GUY
Charles Nwabulu
KENNA PARTNERS
Maarten van der Graaf
STEK
Kunle Obebe
BLOOMFIELD- ADVOCATES & SOLICITORS
Abimbola Odunaike
SOLOLA & AKPANA (BARRISTERS &
SOLICITORS)
Marina Nikoloska
CAKMAKOVA ADVOCATES
Fernando Rodriguez Cortina
BARRERA, SIQUEIROS Y TORRES LANDA
Ivana Nikolovska
ATTORNEY AT LAW DANCE CAKAROVSKA
GROZDANOVSKA
Daniela Lorena Solis Navarro
RITCH MUELLER S.C.
Darko Petrovski
KIMOVA LAW OFFICE
MOLDOVA
NEW ZEALAND
Brian Arnold
PRICEWATERHOUSECOOPERS TAX
ADVISORS & ACCOUNTANTS S.R.L.
Jennifer De Wald-Harrison
ERNST & YOUNG LTD
Ravelomanana Andriamisa
PWC TAX AND LEGAL
Urmila Boolell
BANYMANDHUB BOOLELL CHAMBERS
Ralison Lanto
PWC TAX AND LEGAL
Li Hoong Lee
MESSRS. SKRINE
Alexandru Munteanu
PRICEWATERHOUSECOOPERS LEGAL
S.R.L.
Alexandru Sipitca
ERNST & YOUNG SRL
Carolina Vieru
IM PAA SRL
Denise Le Noel
BELL GULLY
Endurance Okah
SOLOLA & AKPANA (BARRISTERS &
SOLICITORS)
Clare Montgomerie
Ijeoma Okeke
OLANIWUN AJAYI LP
John Williams
Ajibola Olomola
KPMG PROFESSIONAL SERVICES
NICARAGUA
Chineme Onuoma
KENNA PARTNERS
Francisco Castro
PRICEWATERHOUSECOOPERS NICARAGUA
MONTENEGRO
Yuri Cerrato
ALVARADO Y ASOCIADOS
Ivana Kojic
KARANOVIC&NIKOLIC LAW OFFICE
Juan Carlos Cortez
Mirko Kovac
KARANOVIC&NIKOLIC LAW OFFICE
Federico Gurdián
GARCÍA & BODÁN
Dejan Nikolic
KARANOVIC & NIKOLIC
Amilcar Navarro
GARCÍA & BODÁN
Shamina Toofanee
PWC
Pavle Radovanovic
CHAMBER OF ECONOMY OF
MONTENEGRO
Amílcar Navarro Amador
GARCÍA & BODÁN
MEXICO
Lana Vukmirovic-Misic
HARRISONS SOLICITORS
MAURITIUS
Ryan Allas
PWC
Sapna Dwarka
BANYMANDHUB BOOLELL CHAMBERS
Eduardo Siqueiros
BARRERA SIQUEIROS Y TORRES LANDA,
S.C.
Maria Elena Abraham
SANTAMARINA & STETA, S.C.
Luis Alberto Aziz Checa
SAI LAW & ECONOMICS
Jesus Béjar Vázquez
OJEDA, OJEDA Y ASOCIADOS, S. C.
Mihail Caraman
ERNST & YOUNG SRL
Amalia Cuevas Renaud
OJEDA, OJEDA Y ASOCIADOS, S. C.
Itziar Esparza Mejía
SAI LAW & ECONOMICS
MOROCCO
Francisco J. Ortega
FRANCISCO ORTEGA & ASOCIADOS
Erwin Rodriguez
Laila Andaloussi
PWC MAROC
Felipe Sanchez
ACZALAW NICARAGUA
Mahat Chraibi
PWC MAROC
Carlos Téllez
GARCÍA & BODÁN
Bouchra El Cadi
PwC Maroc
Diógenes Velásquez
ACZALAW-NICARAGUA
Marc Veuillot
CMS BUREAU FRANCIS LEFEBVRE
MAROC
NIGERIA
Armando Figueroa Cárdenas
KURI BREÑA, SÁNCHEZ UGARTE Y AZNAR
Nnamdi Esionye
ODUJINRIN & ADEFULU
Dennis Ezika
GIWA-OSAGIE & CO.
Lucía Ojeda Cárdenas
SAI LAW & ECONOMICS
Svetlana Ceban
PRICEWATERHOUSECOOPERS ADVISORY
S.R.L.
Okechukwu Ekweanya
NETHERLANDS
Elena Miceva
DEBARLIEV, DAMESKI & KELESOSKA
ATTORNEYS AT LAW
MALAYSIA
Rashid Ibrahim
A.F.FERGUSON & CO, CHARTERED
ACCOUNTANT, A MEMBER FIRM OF PWC
Pascoal Bié
GLM - GABINETE LEGAL MOÇAMBIQUE
Igor Aleksandrovski
APOSTOLSKA&ALEKSANDROVSKI LAW
FIRM
MOVE ONE RELOCATIONS
Konyinsola Ajayi
OLANIWUN AJAYI LP
Yussuf Amuji
PWC MAPUTO
Damilola Adetunji
ODUJINRIN & ADEFULU
Chuka Agbu
BABALAKIN & CO
Agnes Osiyemi
Bukola Oyinlola
PERCSTONE AND GRAEYS
Lucky Sada
Eyitemi Sule
BABALAKIN & CO.
Anayo Uchegbu
ODUJINRIN & ADEFULU
PAKISTAN
Ahmed Abbas
SURRIDGE AND BEECHENO
Danish Afzal
KHAN & PIRACHA
Maria Ahmad
KABRAJI & TALIBUDDIN
Amna Akhund
KABRAJI & TALIBUDDIN
JehanZeb Amin
A.F.FERGUSON & CO.- CHARTERED
ACCOUNTANTS, A MEMBER FIRM OF
PWC
Warda Bhatti
CONSULTANTS)
Amna Piracha
KHAN & PIRACHA
Lisbeth Benavides
MIRANDA Y AMADO ABOGADOS
Diego Castillo
RUBIO LEGUÍA NORMAND
Cynthia Cuba
ERNST & YOUNG
Catherine Docampo Barrena
PRICEWATERHOUSECOOPERS PERU
Carlos Fernandez Gates
Martha Girón Llanos
FERNÁNDEZ LAWYERS
Carmen Rosa Guillen
KPMG GRELLAUD & LUQUE
ABOGADOS
Rubio Leguía Normand José
Ignacio
CASTRO
Germán Lora
PAYET, REY, CAUVI ABOGADOS
Italo Mortola
ERNST & YOUNG
Franco Muschi
PAYET, REY, CAUVI
Pamela Navarro
DELMAR UGARTE ABOGADOS
Jorge Ossio
ESTUDIO ECHECOPAR ATTORNEYS AT LAW
Ana Piñeyro
KPMG GRELLAUD Y LUQUE
Luis Torrejón Vásquez
FERNÁNDEZ LAWYERS
Liliana Tsuboyama
ESTUDIO ECHECOPAR ATTORNEYS AT LAW
Manuel Ugarte
DELMAR UGARTE ABOGADOS
Gustavo Ytokazu Minami
Carmen Zubiate
MIRANDA Y AMADO ABOGADOS
ESTUDIO OLAECHEA
PHILIPPINES
Maria Pia Altea-Urgello
MANABAT SANAGUSTIN & CO., CPAS
(A MEMBER FIRM OF THE KPMG
NETWORK OF INDEPENDENT MEMBER
FIRMS AFFILIATED WITH KPMG
INTERNATIONAL COOPERATIVE (“KPMG
INTERNATIONAL”)
Ralston Jasper Bata
ISLA LIPANA & CO. A MEMBER FIRM OF
THE PRICEWATERHOUSECOOPERS GLOBAL
NETWORK
Rodelle Bolante
SYCIP SALAZAR HERNANDEZ &
GATMAITAN LAW OFFICE
23
Jose Feliciano III
ACCRA LAW OFFICES
Miguel Antonio Galvez
QUISUMBING TORRE
Regina Gamboa-Pimentel
CASTILLO LAMAN TAN PANTALEON AND
SAN JOSE LAW FIRM
Anna Camille Laurente
CAGUIOA & GATMAYTAN LAW OFFICE
Larissa Levosada
NETWORK
Mel Macaraig
SAN JOSE LAW FIRM
Roberto Manabat
MANABAT SANAGUSTIN & CO., CPAS
(A MEMBER FIRM OF THE KPMG
NETWORK OF INDEPENDENT MEMBER
KPMG
INTERNATIONAL COOPERATIVE (“KPMG
INTERNATIONAL”)
FIRMS AFFILIATED WITH
Ma. Pilar Pilares-Gutierrez
SAN JOSE LAW FIRM
Zayber Protacio
NETWORK
Russel Rodriguez
SYCIP SALAZAR HERNANDEZ &
GATMAITAN LAW OFFICE
Michael Arthur Sagcal
PUYAT JACINTO & SANTOS LAW OFFICE
Cesar, Jr. Santamaria
CAGUIOA & GATMAYTAN LAW OFFICE
Roy Enrico Santos
PUYAT JACINTO & SANTOS LAW OFFICE
Elena Andriescu
SCA PACHIU&ASSOCIATES
Gennady Odarich
PRICEWATERHOUSECOOPERS CIS
LEGAL B.V.
Iulia Berea
BULBOACA & ASOCIATII SCA
Ekaterina Palagina
WHITE & CASE LLC
ROMANIA
Irina Bora
GIDE LOYRETTE NOUEL - LEROY SI
ASOCIATII
Vicu Buzac
RWANDA
Sattam Attayyar
ATTAYYAR LAW FIRM
Vlad Cercel
iUCA ZBÂRCEA & ASOCIATII
Desire Kamanzi
KAMANZI, NTAGANIRA & ASSOCIATESCORPORATE LAWYERS
Mihaela Cracea
SCA PACHIU&ASSOCIATES
SAUDI ARABIA
Bogdan Dinca
KPMG ROMANIA
Ayedh Al Otaibi
SAUDI ARABIAN GENERAL INVESTMENT
AUTHORITY
Roxana Dobria
Lavinia Dogaru
POPOVICI NITU & ASOCIATII
ATTORNEYS-AT-LAW
Ioana Dumitru
POPOVICI NITU & ASOCIATII ATTORNEYS
AT LAW
Andra Filatov
DRAKOPOULOS SI ASOCIATII
Omar Al Saab
BAKER BOTTS LLP
Daniel Futej
FUTEJ&PARTNERS
Filip Juris
HILLBRIDGES, S.R.O.
Nina Klocoková
- SOVOVA CHUDÁč KOVÁ &
PARTNER, S.R.O.
BNT
Sarah Machen
CLIFFORD CHANCE LLP
Lukas Makara
RUŽIč KA CSEKES S.R.O.
Katarína Matulníková
ALLEN & OVERY BRATISLAVA, S.R.O.
Zora Mistrikova
HILLBRIDGES, S.R.O.
Simona Rapavá
WHITE & CASE S.R.O.
Vanessa Lai
LEE, TSAI & PARTNERS,
ATTORNEYS-AT-LAW
Chung Teh Lee
LEE TSAI & PARTNERS,
ATTORNEYS-AT-LAW
George Lin
LIN&PARTNERS
Heidi Liu
ERNST & YOUNG
Li-huei Mao
LEE AND LI, ATTORNEYS-AT-LAW
Sophia Ni
ERNST & YOUNG
Bill Seto
ERNST & YOUNG
Eric Tsai
Li-wei Wang
LIN&PARTNERS
Mohamed Boudaher
ATTAYYAR LAW FIRM IN ASSOCIATION
WITH ALEM AND ASSOCIATES
Rudolf Sivak
FUTEJ&PARTNERS,S.R.O.
Asim Sheikh
ERNST & YOUNG
Hana Supeková
RUŽIč KA CSEKES S.R.O.
Aisha Ally Sinda
MKONO & CO. ADVOCATES
TANZANIA
SENEGAL
SOUTH AFRICA
THAILAND
Laurentiu Gorun
Thiaba Camara Sy
DELOITTE
Lino De Ponte
DELOITTE
Iain Melville
MAYER BROWN JSM (THAILAND)
Cristian Meheleanu
KPMG ROMANIA
Baïdy Dieng
ERNST & YOUNG SENEGAL
Zahida Ebrahim
EDWARD NATHAN SONNENBERGS
Maythawee Sarathai
Anda Moldovan
WHITE & CASE LLP - BUCHAREST
Daouda Niang
DELOITTE SENEGAL
SPAIN
Chanattorn Thunyaluck
DFDL MEKONG (THAILAND) LTD.
OFFICE
Raluca Mustaciosu
GIDE LOYRETTE NOUEL - LEROY SI
ASOCIATII
Flaviu Nanu
Makhtar Sy
DELOITTE SENEGAL
Ndeye Khoudia Tounkara
ETUDE ME MAYACINE TOUNKARA ET
ASSOCIÉS
Jorge Angell
L.C. RODRIGO ABOGADOS
Athicha Vuttiviroj
Jorge Aranaz
CUATRECASAS, GONÇALVES PEREIRA
DLA PIPER (THAILAND) LTD.
Gonzalo Barandiaran
CUATRECASAS, GONÇALVES PEREIRA
TUNISIA
Daniel Cerrutti Buendía
URÍA MENÉNDEZ
Meriem Belajouza
CABINET MAÎTRE DONIA HEDDA
ELLOUZE
Ángela Cervigón Embí
PWC
Ghanssen Ben Amor
PWC TUNISIA
Marijanti Babic
PRICA&PARTNERS
Iñigo Lopez-Aguirrebengoa
L.C. RODRIGO ABOGADOS
Imed Chorfi
E&Y
Milica Jankovic
JANKOVIC,POPOVIC & MITIC
Luisa Moreno García
PWC
Mirko Kovac
KARANOVIc’ & NIKOLIc’
Juan Reyes Herreros
URÍA MENÉNDEZ
Molka Ellouze Ossanlou
CABINET MAÎTRE DONIA HEDDA
ELLOUZE
Dejan Nikolic
KARANOVIc’ & NIKOLIc’
José Ignacio Rodríguez
PWC
Darko Spasic
SPASIC AND PARTNERS
SRI LANKA
OFFICE
SERBIA
Adam Brzezinski
SALANS
Mirela Nathanzon
GILESCU & PARTENERII
Teodor Hirsu
RADU TARACILA PADURARI RETEVOESCU
SCA IN ASSOCIATION WITH ALLEN &
OVERY LLP Pawel Krzykowski
SALANS
Delia Pachiu
Miloš Atanaskovic’
MARIc’-MALIŠIc’-DOSTANIc’ AOD,
CORRESPONDENT LAW FIRM OF GIDE
LOYRETTE NOUEL
Katarzyna Kopylowska
DLA PIPER WIATER SP.K.
Ana Maria Placintescu
MUSAT&ASOCIATII
Pawel Krzykowski
SALANS
Isabela Delia Popa
Agnieszka Kucharska
PRICEWATERHOUSECOOPERS SP. Z O. O.
Zizi Popa
GILESCU & PARTENERII
Agnieszka Lechman-Filipiak
Madalina Racovitan
KPMG ROMANIA
Agnieszka Lisiecka
WARDYNSKI & PARTNERS
Adrian Roseti
Dominika Nowak
RUSSIAN FEDERATION
SINGAPORE
Anu Perera
D,L & F DE SARAM,
ATTORNEYS-AT-LAW
Natalya Anissimova
GIDE LOYRETTE NOUEL
James Clemence
SERVICES (SINGAPORE) PTE LTD
Nipuni Samarasekara
D,L & F DE SARAM,
ATTORNEYS-AT-LAW
Jenny Lee
SERVICES (SINGAPORE) PTE LTD
TAIWAN, CHINA
Safiye Aslı Budak
HERGÜNER BILGEN ÖZEKE ATTORNEY
PARTNERSHIP
Jersey Chang
PRICEWATERHOUSCOOPERS LEGAL
Orçun Çetinkaya
MEHMET GUN & PARTNERS
Chun-yih Cheng
FORMOSA TRANSNATIONAL ATTORNEYS
AT LAW
Cumhur Dulger
POLAND
Katarzyna Serwinska
PRICEWATERHOUSECOOPERS SP. Z O. O.
Magda Slomska
SALANS
Magdalena S’witajska
WARDYN´SKI & PARTNERS
Julia Walicka
HOGAN LOVELLS
ALLEN & OVERY, A. PĻDZICH SP.K.
OFFICE
Marius Petroiu
CMS CAMERON MCKENNA SCA
Vladimir Comte
GIDE LOYRETTE NOUEL
Doran Doeh
SNR DENTON (CIS) LIMITED
Alyona Kozyreva
MACLEOD DIXON ELP
Dmitry Krupyshev
LINIYA PRAVA
David Lasfargue
GIDE LOYRETTE NOUEL
Andrey Novakovskiy
LINIYA PRAVA
24
SNR DENTON (CIS) LIMITED
Juraj Fuska
WHITE & CASE S.R.O.
Jelena Zivanovic
PRICA&PARTNERS
IKRP ROKAS & PARTNERS
Beng Hong Ong
WONG TAN & MOLLY LIM LLC
Eunice Yao
WONG TAN & MOLLY LIM LLC
Savantha De Saram
D,L & F DE SARAM,
ATTORNEYS-AT-LAW
SLOVAK REPUBLIC
Jim Hu
Katarína Babiaková
BNT - SOVOVA CHUDÁč KOVÁ &
PARTNER, S.R.O.
Ya-Ting Huang
FORMOSA TRANSNATIONAL ATTONEYS
AT LAW
Yessine Ferah
FERAH & ASSOCIATES LAW FIRM
Donia Hedda Ellouze
CABINET DONIA HEDDA ELLOUZE
Mohamed Kallel
E&Y
Emna Mazouni
PWC TUNISIA
TURKEY
Elif Arabacıoğlu
Ozgur Ekinci
Enoch
BARATA
Can Ertugrul
ICTEM LEGAL ATTORNEYS-AT-LAW
Hikmet Fadillioglu
BIRSEL LAW OFFICES
Tevfik Gur
GUR LAW FIRM
Göksan Gürel
ÖZEL & ÖZEL ATTORNEYS AT LAW
Gönenç Gürkaynak
ELIG ATTORNEYS AT LAW
Serkan Ictem
Eeshi Katugugu
Illya Tkachuk
GIDE LOYRETTE NOUEL, INTERNATIONAL
LAW FIRM
Andriy Tsvyetkov
AS CONSULTING
Glib Tsvyetkov
AS Consulting
Anastasia Yeroshenko
SQUIRE SANDERS UKRAINE LLC
LAW AND PATENT FIRM “GRISCHENKO
AND PARTNERS”
UNITED KINGDOM
Fulya Kazbay
BIRSEL LAW OFFICE
Jessica Billington
CLIFFORD CHANCE LLP
Seda Külahcıoğlu Içıksel
HERGÜNER BILGEN ÖZEKE ATTORNEY
PARTNERSHIP
Ross Davidson
PWC LEGAL
S. Tunc Lokmanhekim
ELIG ATTORNEYS AT LAW
Hellen Mukasa
JN KIRKLAND AND ASSOCIATES
Aslı Pamukkale
BIRSEL LAW OFFICE
Necdet Kerem Üler
ÖZEL & ÖZEL ATTORNEYS AT LAW
Zeynep Unluturk
Beril Yayla
UGANDA
Hellen Mukasa
JN KIRKLAND AND ASSOCIATES
Dorothy Uzamukunda
UKRAINE
Bertrand Barrier
LAW FIRM
Maryna Bychkova
DLA PIPER UKRAINE LLC
Pavel Grushko
SCHOENHERR UKRAINE LLC
Ulyana Khromyak
CLIFFORD CHANCE LLC
Taras Kozhushko
PJSC “DELOITTE & TOUCHE USC”
Volodymyr Matenchuk
LAW FIRM
Oksana Orlova
SALANS LLC
Grigory Pavlotsky
PJSC “DELOITTE & TOUCHE USC”
Alexander Poels
PETERKA & PARTNERS LLC
Yaroslava Sakhno
AS CONSULTING
Alla Shevchenko
BNT & PARTNERS
Natalia Spiridonova
PARTNERS (EPA&P)
Julia Onslow-Cole
PWC LEGAL
James Perrott
PWC LEGAL
Luyen Le
PRICEWATERHOUSECOOPERS VIETNAM
LTD
Lien Huong Nguyen
MAYER BROWN JSM VIETNAM PHUOC
& PARTNERS LAW FIRM
PHUOC & PARTNERS LAW FIRM
YEMEN, REP
Adel Al Ashtal
THE GENERAL INVESTMENT AUTHORITY
Anna Bayda
BEITEN BURKHARDT
Gennady Odarich
PRICEWATERHOUSECOOPERS CIS
LEGAL B.V.
Ali Quid
THE GENERAL INVESTMENT AUTHORITY
ZAMBIA
Mulambo Haimbe
MALAMBO AND COMPANY
Tania Stevenson
WRAGGE & CO LLP
Mark Taylor
Stuart Young
PWC LEGAL
WRAGGE & CO LLP
UNITED STATES
Deborah Marlowe
BERRY APPLEMAN & LEIDEN LLP
C. Matthew Schulz
BAKER & MCKENZIE LLP
Elizabeth Stern
BAKER & MCKENZIE
VENEZUELA, RB
Lorena Avila
RODNER MARTINEZ & ASOCIADOS
Vanessa D’Amelio Garófalo
ARAQUE REYNA SOSA VISO &
ASOCIADOS
Carlos Felce
BAKER & MCKENZIE
Paula Serra Freire
D’EMPAIRE REYNA ABOGADOS
Ana Gazarian
EMS- EMPLOYEE MOBILITY SOLUTIONS
Fulvio Italiani
D’EMPAIRE REYNA ABOGADOS
Pedro Luis
PLANCHART POCATERRA
Eduardo Porcarelli
CONAPRI
Melissa Puga
CONAPRI
Mariana Roso
BAKER & MCKENZIE
Pedro Ignacio Sosa Mendoza
ARAQUE REYNA SOSA VISO &
ASOCIADOS
Anhelisa Villarroel
CONAPRI
FRASERS LAW COMPANY
Nina Sydorenko
PETERKA & PARTNERS LLC
VIETNAM
Victor Skopintsev
Ha Do
PRICEWATERHOUSECOOPERS VIETNAM
LTD
Denys Sytnyk
Kevin Hawkins
MAYER BROWN JSM VIETNAM
25
26

Employing Skilled Expatriates - Investing Across Borders

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