Doing Business In..._2026

Definitive global law guides offering comparative analysis from top-ranked lawyers


INTRODUCTION
7

Contributed by Philip Tully, Matheson LLP
7

ANDORRA
9

Law and Practice
9

Contributed by Emindset Law Firm
9

Trends and Developments
18

Contributed by Emindset Law Firm
18

ARMENIA
26

Law and Practice
26

Contributed by Concern Dialog
26

Trends and Developments
48

Contributed by MB Legal
48

AUSTRALIA
55

Law and Practice
55

Contributed by Archer Scott Lawyers
55

Trends and Developments
69

Contributed by Archer Scott Lawyers
69

BAHAMAS
75

Law and Practice
75

Contributed by GrahamThompson
75

Trends and Developments
92

Contributed by GrahamThompson
92

BULGARIA
99

Law and Practice
99

Contributed by G&P Law
99

CABO VERDE
121

Law and Practice
121

Contributed by Raposo Bernardo & Associados
121

Trends and Developments
141

Contributed by Raposo Bernardo & Associados
141

CAMEROON
147

Trends and Developments
147

Contributed by Amadagana & Partners
147

CANADA
153

Trends and Developments
153

Contributed by INQ Law
153

CAYMAN ISLANDS
161

Law and Practice
161

Contributed by Maples Group
161

CHILE
181

Law and Practice
181

Contributed by Garnham Abogados
181

Trends and Developments
200

Contributed by Garnham Abogados
200

CHINA
206

Trends and Developments
206

Contributed by Zhong Lun Law Firm
206

COLOMBIA
213

Law and Practice
213

Contributed by Baker McKenzie S.A.S.
213

Trends and Developments
231

Contributed by Baker McKenzie S.A.S.
231

CZECH REPUBLIC
239

Law and Practice
239

Contributed by Tenacta, advokátní kancelář, s.r.o.
239

DOMINICAN REPUBLIC
263

Law and Practice
263

Contributed by Headrick Rizik Álvarez & Fernández
263

ECUADOR
284

Law and Practice
284

Contributed by Flor Bustamante Pizarro & Hurtado
284

EGYPT
307

Law and Practice
307

Contributed by Soliman, Hashish & Partners
307

Trends and Developments
323

Contributed by Soliman, Hashish & Partners
323

ENGLAND & WALES
330

Law and Practice
330

Contributed by Winston Taylor
330

Trends and Developments
349

Contributed by Winston Taylor
349

FRANCE
355

Law and Practice
355

Contributed by Baker McKenzie Paris
355

Trends and Developments
378

Contributed by Baker McKenzie Paris
378

GIBRALTAR
385

Law and Practice
385

Contributed by ISOLAS LLP
385

GREECE
407

Law and Practice
407

Contributed by Kyriakides Georgopoulos Law Firm
407

Trends and Developments
429

Contributed by Kyriakides Georgopoulos Law Firm
429

INDIA
437

Law and Practice
437

Contributed by JSA Advocates & Solicitors
437

Trends and Developments
457

Contributed by JSA Advocates & Solicitors
457

INDONESIA
466

Law and Practice
466

Contributed by ABNR Counsellors at Law
466

IRELAND
488

Law and Practice
488

Contributed by Matheson LLP
488

JAPAN
508

Law and Practice
508

Contributed by Anderson Mori & Tomotsune
508

Trends and Developments
529

Contributed by Oh-Ebashi LPC & Partners
529

KOSOVO
536

Law and Practice
536

Contributed by Rex Law Partners
536

KUWAIT
554

Law and Practice
554

Contributed by ASAR – Al Ruwayeh & Partners
554

LIECHTENSTEIN
572

Law and Practice
572

Contributed by Gasser Partner
572

Trends and Developments
592

Contributed by Gasser Partner
592

LUXEMBOURG
597

Law and Practice
597

Contributed by ATOZ Tax Advisers
597

MALDIVES
623

Law and Practice
623

Contributed by Premier Chambers LLP
623

MAURITIUS
644

Law and Practice
644

Contributed by Venture Law
644

MEXICO
667

Law and Practice
667

Contributed by Basham, Ringe y Correa S.C.
667

Trends and Developments
691

Contributed by Villar & Villar Abogados, S.C.
691

NAMIBIA
697

Law and Practice
697

Contributed by Dr. Weder, Kruger & Haikali Inc.
697

Trends and Developments
720

Contributed by Dr. Weder, Kruger & Haikali Inc.
720

NETHERLANDS
725

Law and Practice
725

Contributed by BUREN
725

Trends and Developments
749

Contributed by ACG International
749

NEW ZEALAND
756

Law and Practice
756

Contributed by Tompkins Wake
756

Trends and Developments
775

Contributed by Tompkins Wake
775

NORWAY
783

Law and Practice
783

Contributed by LexOslo
783

OMAN
804

Law and Practice
804

Contributed by Said Al Shahry & Partners
804

PANAMA
824

Law and Practice
824

Contributed by BDO Legal Panama
824

Trends and Developments
842

Contributed by BDO Legal Panama
842

PHILIPPINES
847

Trends and Developments
847

Contributed by Cruz Marcelo & Tenefrancia
847

POLAND
855

Law and Practice
855

Contributed by Clifford Chance
855

PORTUGAL
879

Law and Practice
879

Contributed by LVP Advogados
879

Trends and Developments
905

Contributed by LVP Advogados
905

SAUDI ARABIA
911

Law and Practice
911

Contributed by Derayah LLPC
911

SINGAPORE
931

Law and Practice
931

Contributed by Collyer Law LLC
931

SOUTH AFRICA
952

Trends and Developments
952

Contributed by Bowmans
952

SOUTH KOREA
960

Law and Practice
960

Contributed by Dentons Lee
960

Trends and Developments
985

Contributed by Dentons Lee
985

SPAIN
992

Trends and Developments
992

Contributed by Anaford Abogados
992

SRI LANKA
999

Law and Practice
999

Contributed by Varners
999

Trends and Developments
1020

Contributed by Varners
1020

SWITZERLAND
1025

Law and Practice
1025

Contributed by Walder Wyss Ltd
1025

UAE
1047

Law and Practice
1047

Contributed by Habib Al Mulla & Partners
1047

Trends and Developments
1062

Contributed by Habib Al Mulla & Partners
1062

US VIRGIN ISLANDS
1068

Law and Practice
1068

Contributed by Marjorie Rawls Roberts PC
1068

Trends and Developments
1086

Contributed by Marjorie Rawls Roberts PC
1086

USA
1095

Trends and Developments
1095

Contributed by Rosen Karol Salis, PLLC
1095

USA – CALIFORNIA
1103

Trends and Developments
1103

Contributed by Sanford Heisler Sharp McKnight
1103

USA – DISTRICT OF COLUMBIA
1108

Trends and Developments
1108

Contributed by Sanford Heisler Sharp McKnight
1108

USA – GEORGIA
1115

Trends and Developments
1115

Contributed by Cohan & Levy
1115

USA – IDAHO
1121

Trends and Developments
1121

Contributed by Hawley Troxell
1121

USA – ILLINOIS
1127

Trends and Developments
1127

Contributed by Forde & O’Meara LLP
1127

USA – MASSACHUSETTS
1133

Trends and Developments
1133

Contributed by Wiggin and Dana LLP
1133

USA – NEW YORK
1142

Trends and Developments
1142

Contributed by IX Legal
1142

USA – NORTH CAROLINA
1147

Trends and Developments
1147

Contributed by Jesson & Rains, PLLC
1147

USA – PENNSYLVANIA
1152

Trends and Developments
1152

Contributed by Fitzpatrick Lentz & Bubba, PC
1152

USA – TEXAS
1159

Trends and Developments
1159

Contributed by Phelps Dunbar LLP
1159

VIETNAM
1164

Law and Practice
1164

Contributed by VILAF
1164

Trends and Developments
1189

Contributed by VILAF
1189

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