1 Singapore 61 Samoa 121 Honduras
2 New Zealand 62 Vanuatu 122 Brazil
3 United States 63 Jamaica 123 Indonesia
4 Hong Kong, China 64 St. Kitts and Nevis 124 Lesotho
5 Denmark 65 Panama 125 Algeria
6 United Kingdom 66 Colombia 126 Egypt
7 Canada 67 Trinidad and Tobago 127 Malawi
8 Ireland 68 United Arab Emirates 128 Ecuador
9 Australia 69 El Salvador 129 Morocco
10 Iceland 70 Grenada 130 Tanzania
11 Norway 71 Kazakhstan 131 Gambia
12 Japan 72 Kenya 132 Cape Verde
13 Finland 73 Kiribati 133 Philippines
14 Sweden 74 Poland 134 Mozambique
15 Thailand 75 Macedonia, FYR 135 Iran
16 Switzerland 76 Pakistan 136 Albania
17 Estonia 77 Dominica 137 Syria
18 Georgia 78 Brunei 138 Uzbekistan
19 Belgium 79 Solomon Islands 139 Ukraine
20 Germany 80 Jordan 140 Bolivia
21 Netherlands 81 Montenegro 141 Iraq
22 Latvia 82 Palau 142 Suriname
23 Saudi Arabia 83 China 143 Sudan
24 Malaysia 84 Papua New Guinea 144 Gabon
25 Austria 85 Lebanon 145 Cambodia
26 Lithuania 86 Serbia 146 Djibouti
27 Mauritius 87 Ghana 147 Comoros
28 Puerto Rico 88 Tunisia 148 Haiti
29 Israel 89 Marshall Islands 149 Madagascar
30 Korea 90 Seychelles 150 Rwanda
31 France 91 Vietnam 151 Benin
32 Slovakia 92 Moldova 152 Zimbabwe
33 Chile 93 Nicaragua 153 Tajikistan
34 St. Lucia 94 Kyrgyz Republic 154 Cameroon
35 South Africa 95 Swaziland 155 Côte d'Ivoire
36 Fiji 96 Azerbaijan 156 Togo
37 Portugal 97 Croatia 157 Mauritania
38 Spain 98 Uruguay 158 Mali
39 Armenia 99 Dominican Republic 159 Afghanistan
40 Kuwait 100 Greece 160 Sierra Leone
41 Antigua and Barbuda 101 Sri Lanka 161 Burkina Faso
42 Luxembourg 102 Ethiopia 162 Senegal
43 Namibia 103 Paraguay 163 São Tomé and Principe
44 Mexico 104 Guyana 164 Lao PDR
45 Hungary 105 Bosnia and Herzegovina 165 Equatorial Guinea
46 Bulgaria 106 Russia 166 Guinea
47 Tonga 107 Bangladesh 167 Angola
48 Romania 108 Nigeria 168 Timor-Leste
49 Oman 109 Argentina 169 Niger
50 Taiwan, China 110 Belarus 170 Liberia
51 Botswana 111 Nepal 171 Eritrea
52 Mongolia 112 Micronesia 172 Venezuela
53 Italy 113 Yemen 173 Chad
54 St. Vincent & Grenadines114 Guatemala 174 Burundi
55 Slovenia 115 Costa Rica 175 Congo, Rep.
56 Czech Republic 116 Zambia 176 Guinea-Bissau
57 Turkey 117 West Bank and Gaza 177 Central African Republic
58 Peru 118 Uganda 178 Congo, Dem. Rep.
59 Belize 119 Bhutan
60 Maldives 120 India
Source : www.doingbusiness.org
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