Doing Business 2020

 Starting a business
The United States (Los Angeles) made starting a business easier by intro-
ducing online filing of the statement of information for limited liability 
companies.
✓
 Paying taxes
The United States made paying taxes less costly by decreasing the corporate 
income tax rate. This reform applies to both New York City and Los Angeles.
✓
 Enforcing contracts
The United States (Los Angeles) made enforcing contracts easier by intro-
ducing electronic filing and electronic payment of court fees.
Uruguay
✓
 Trading across borders
Uruguay reduced the time required for import documentary compliance by 
introducing electronic certificates of origin.
Uzbekistan
✓
 Protecting minority investors
Uzbekistan strengthened minority investor protections by increasing share-
holders’ rights and role in major corporate decisions, clarifying ownership 
and control structures, and requiring greater corporate transparency.
✓
 Paying taxes
Uzbekistan made paying taxes easier by merging the infrastructure tax with 
the corporate income tax.
✓
 Trading across borders
Uzbekistan made trading across borders easier by introducing risk-based 
inspections and simplifying import documentary compliance.
✓
 Enforcing contracts
Uzbekistan made enforcing contracts easier by introducing a consolidated 
law on voluntary mediation, establishing financial incentives for the parties 
to attempt mediation, and publishing performance measurement reports 
on local commercial courts.
Vietnam
✓
 Getting credit
Vietnam improved access to credit information by distributing data from 
retailers.

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Summaries of 
Doing Business
reforms in 2018/19
✓
 Paying taxes
Vietnam made paying taxes easier by upgrading the information technol-
ogy infrastructure used by the General Department of Taxation.