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Submitted URL: https://575178d01fe9430c857340cf56c8cc1d.svc.dynamics.com/t/t/FqUCFO7zexA80GxFLXfLqZTP41eN3bdZyzJbQuysEMcx/KbsiKZFf0Gvt5xL4oHl3jXXs9ucxZIEHYbB5waOlCWkx
Effective URL: https://www.tmf-group.com/en/news-insights/articles/2023/june/gbci2023-10-most-complex-jurisdictions/?utm_source=GBCInewsl...
Submission: On June 15 via manual from US — Scanned from NL
Effective URL: https://www.tmf-group.com/en/news-insights/articles/2023/june/gbci2023-10-most-complex-jurisdictions/?utm_source=GBCInewsl...
Submission: On June 15 via manual from US — Scanned from NL
Form analysis 1 forms found in the DOM
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Our people
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Our performance
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<p>Our ESG activity is grounded in the United Nations Sustainable Development Goals.</p>
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<a class="meganav-promo__cta" href="/en/about-us/corporate-responsibility/environmental-social-and-governance/">Find out more</a>
<div class="meganav-promo__image-wrapper">
<img src="/-/media/images/corporate-site/background-images-new/about-us/1500x900-world-in-hands.png?h=318&la=en&mw=530&w=530&hash=0E2456D49190E4BCFD38515D84C153F3CE537936" class="meganav-promo__image"
alt="world in someone hands" width="530" height="318" loading="lazy">
</div>
</div>
</div>
<div class="meganav__level4 meganav__level4--promo">
<div class="meganav-promo">
<h2 class="meganav-promo__title"> Executive committee </h2>
<div class="meganav-promo__short-text">
<p>The executive committee at TMF Group is made up of ten senior leaders in their fields.</p>
</div>
<a class="meganav-promo__cta" href="/en/about-us/our-people/executive-committee/">Meet the team</a>
<div class="meganav-promo__image-wrapper">
<img src="/-/media/images/corporate-site/background-images-new/general/businesswoman-leads-a-meeting.jpg?h=318&la=en&mw=530&w=530&hash=6091AA8CC345930C54A666E9181DDB59E47072E8"
class="meganav-promo__image" alt="Businesswoman leading a meeting" width="530" height="318" loading="lazy">
</div>
</div>
</div>
</div>
</div>
</div>
</li>
</ul>
</div>
</li>
<li class="meganav__level1-item">
<button id="phheader_0_TopNavRepeater_TopNavigationButton_1" class="meganav__level1-link" data-meganav-btn="1" aria-expanded="false" data-meganav-auto-open="">
<!-- level 1 text for desktop--> Services </button>
<div class="meganav__level2" data-meganav-panel="" data-height="556" style="height: 0px;">
<ul class="meganav__level2-button-wrapper" data-meganav-btn-wrapper="">
<li class="meganav__level2-button-li"><button class="meganav__link meganav__level2-button" data-meganav-btn-inner="1" aria-expanded="false" aria-controls="panel1" data-meganav-btn-inner-cloned="cloned">
<!-- Level 2 Button Text --> Accounting and tax services </button></li>
<li class="meganav__level2-button-li"><button class="meganav__link meganav__level2-button" data-meganav-btn-inner="2" aria-expanded="false" aria-controls="panel2" data-meganav-btn-inner-cloned="cloned">
<!-- Level 2 Button Text --> Capital markets </button></li>
<li class="meganav__level2-button-li"><button class="meganav__link meganav__level2-button" data-meganav-btn-inner="3" aria-expanded="false" aria-controls="panel3" data-meganav-btn-inner-cloned="cloned">
<!-- Level 2 Button Text --> Fund services </button></li>
<li class="meganav__level2-button-li"><button class="meganav__link meganav__level2-button" data-meganav-btn-inner="4" aria-expanded="false" aria-controls="panel4" data-meganav-btn-inner-cloned="cloned">
<!-- Level 2 Button Text --> Global entity management </button></li>
<li class="meganav__level2-button-li"><button class="meganav__link meganav__level2-button" data-meganav-btn-inner="5" aria-expanded="false" aria-controls="panel5" data-meganav-btn-inner-cloned="cloned">
<!-- Level 2 Button Text --> Payroll and HR </button></li>
<li class="meganav__level2-button-li"><button class="meganav__link meganav__level2-button" data-meganav-btn-inner="6" aria-expanded="false" aria-controls="panel6" data-meganav-btn-inner-cloned="cloned">
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<ul id="phheader_0_TopNavRepeater_ULLevel2_1" class="meganav__level2-list">
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<button class="meganav__back-link"> Back </button>
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<li class="meganav__level2-item meganav__level2-item--title">
<!-- Level 1 Menu Link for mobile-->
<a class="meganav__link meganav__link--title" href="/en/services/">Services</a>
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<!-- Level 2 Menu -->
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<button class="meganav__link meganav__level2-button" data-meganav-btn-inner="1" aria-expanded="false" aria-controls="panel1">
<!-- Level 2 Button Text --> Accounting and tax services </button>
<div class="meganav__level3" id="panel1">
<div class="meganav__back">
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<div class="meganav__level3-inner">
<h2 class="meganav__level3-title">
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<a class="meganav__link" href="/en/services/companies/accounting-tax/">Accounting and tax services</a>
</h2>
<div id="phheader_0_TopNavRepeater_MenuPagesRepeater_1_L4Wrapper_0" class="meganav__level4-wrapper">
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<!-- Level 3 Links -->
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<li class="meganav__level4-item">
<a href="/en/services/companies/accounting-tax/accounting-tax-consultancy-solutions/" class="meganav__link">
Accounting and tax consultancy services
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/companies/accounting-tax/erp-localisation/" class="meganav__link">
ERP localisation
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/companies/accounting-tax/accounting-and-reporting/" class="meganav__link">
International accounting and reporting
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<li class="meganav__level4-item">
<a href="/en/services/companies/accounting-tax/international-finance-and-accounting-transformation/" class="meganav__link">
International finance and accounting transformation
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<a href="/en/services/companies/accounting-tax/ipt/" class="meganav__link">
Insurance Premium Tax (IPT)
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<a href="/en/services/companies/accounting-tax/tax-compliance/" class="meganav__link">
International tax services
</a>
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<li class="meganav__level4-item">
<a href="/en/campaigns/uae-corporate-tax/" class="meganav__link">
UAE corporate tax
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<!-- Level 2 Button Text --> Capital markets </button>
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<div class="meganav__level3-inner">
<h2 class="meganav__level3-title">
<!-- Level 2 Menu link -->
<a class="meganav__link" href="/en/services/capital-markets/">Capital markets</a>
</h2>
<div id="phheader_0_TopNavRepeater_MenuPagesRepeater_1_L4Wrapper_1" class="meganav__level4-wrapper">
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<ul id="phheader_0_TopNavRepeater_MenuPagesRepeater_1_Col1_1" class="meganav__level4">
<!-- Level 3 Links -->
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<li class="meganav__level4-item">
<a href="/en/services/capital-markets/administrative-services/" class="meganav__link">
Administrative services
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/capital-markets/agency-services/" class="meganav__link">
Agency services
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/capital-markets/spv-issuer-services/" class="meganav__link">
SPV / Issuer services
</a>
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<a href="/en/services/capital-markets/trustee-services/" class="meganav__link">
Trustee services
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<a href="/en/services/capital-markets/deals-announcements/" class="meganav__link">
Deal announcements
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<!-- Level 2 Button Text --> Fund services </button>
<div class="meganav__level3" id="panel3">
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<button class="meganav__back-link" data-meganav-back="inner"> Back </button>
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<div class="meganav__level3-inner">
<h2 class="meganav__level3-title">
<!-- Level 2 Menu link -->
<a class="meganav__link" href="/en/services/fund-services/">Fund services</a>
</h2>
<div id="phheader_0_TopNavRepeater_MenuPagesRepeater_1_L4Wrapper_2" class="meganav__level4-wrapper">
<!-- First column -->
<ul id="phheader_0_TopNavRepeater_MenuPagesRepeater_1_Col1_2" class="meganav__level4">
<!-- Level 3 Links -->
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<li class="meganav__level4-item">
<a href="/en/services/fund-services/real-estate-services/" class="meganav__link">
Real estate services
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/fund-services/private-equity-services/" class="meganav__link">
Private equity services
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/fund-services/private-debt-services/" class="meganav__link">
Private debt services
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/fund-services/infrastructure-services/" class="meganav__link">
Infrastructure services
</a>
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<li class="meganav__level4-item">
<a href="/en/services/fund-services/venture-capital-services/" class="meganav__link">
Venture capital services
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</li>
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<a href="/en/services/fund-services/environmental-social-governance/" class="meganav__link">
Environmental, social and governance
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<a href="/en/services/fund-services/technology/" class="meganav__link">
Technology
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<!-- Second column -->
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<button class="meganav__link meganav__level2-button" data-meganav-btn-inner="4" aria-expanded="false" aria-controls="panel4">
<!-- Level 2 Button Text --> Global entity management </button>
<div class="meganav__level3" id="panel4">
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<button class="meganav__back-link" data-meganav-back="inner"> Back </button>
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<div class="meganav__level3-inner">
<h2 class="meganav__level3-title">
<!-- Level 2 Menu link -->
<a class="meganav__link" href="/en/services/global-entity-management/">Global entity management</a>
</h2>
<div id="phheader_0_TopNavRepeater_MenuPagesRepeater_1_L4Wrapper_3" class="meganav__level4-wrapper">
<!-- First column -->
<ul id="phheader_0_TopNavRepeater_MenuPagesRepeater_1_Col1_3" class="meganav__level4">
<!-- Level 3 Links -->
<!-- group title -->
<li id="phheader_0_TopNavRepeater_MenuPagesRepeater_1_Col1repeater_3_Title_0" class="meganav__level4-item meganav__level4-item--title">
<h3 class="meganav__level4-title">
<a class="meganav__link" href="/en/services/global-entity-management/corporate-secretarial/">Corporate secretarial services</a>
</h3>
</li>
<li class="meganav__level4-item">
<a href="/en/services/global-entity-management/corporate-secretarial/company-formation/" class="meganav__link">
Company formation services
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/global-entity-management/corporate-secretarial/international-document-retrieval-services/" class="meganav__link">
International document retrieval services
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/global-entity-management/corporate-secretarial/international-entity-health-check/" class="meganav__link">
International entity health check
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/global-entity-management/corporate-secretarial/registered-and-process-agent/" class="meganav__link">
Registered and process agent
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/global-entity-management/corporate-secretarial/registered-offices-and-mail-handling/" class="meganav__link">
Registered office service and mail handling
</a>
</li>
<!-- Level 3 Links -->
<!-- group title -->
<li id="phheader_0_TopNavRepeater_MenuPagesRepeater_1_Col1repeater_3_Title_1" class="meganav__level4-item meganav__level4-item--title">
<h3 class="meganav__level4-title">
<a class="meganav__link" href="/en/services/global-entity-management/fiduciary-services/">Fiduciary services</a>
</h3>
</li>
<li class="meganav__level4-item">
<a href="/en/services/global-entity-management/fiduciary-services/directorships-and-officer-services/" class="meganav__link">
Directorships and officer services
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/global-entity-management/fiduciary-services/legal-and-tax-representatives/" class="meganav__link">
Legal and tax representatives
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/global-entity-management/fiduciary-services/trustees/" class="meganav__link">
Trustees
</a>
</li>
</ul>
<!-- Second column -->
<ul id="phheader_0_TopNavRepeater_MenuPagesRepeater_1_Col2_3" class="meganav__level4">
<!-- Level 3 Links -->
<!-- group title -->
<li id="phheader_0_TopNavRepeater_MenuPagesRepeater_1_Repeater1_3_Title_0" class="meganav__level4-item meganav__level4-item--title">
<h3 class="meganav__level4-title">
<a class="meganav__link" href="/en/services/global-entity-management/international-regulatory-compliance-services/">International regulatory compliance services</a>
</h3>
</li>
<li class="meganav__level4-item">
<a href="/en/services/global-entity-management/international-regulatory-compliance-services/common-reporting-standard-services/" class="meganav__link">
Common Reporting Standard (CRS) Services
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/global-entity-management/international-regulatory-compliance-services/country-by-country-reporting-and-notification-services/" class="meganav__link">
Country-by-Country Reporting Services
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/global-entity-management/international-regulatory-compliance-services/economic-substance-compliance-health-checks/" class="meganav__link">
Economic Substance Reporting
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/global-entity-management/international-regulatory-compliance-services/foreign-account-tax-compliance-act/" class="meganav__link">
FATCA Services
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/global-entity-management/international-regulatory-compliance-services/know-your-client-compliance/" class="meganav__link">
KYC Services
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/global-entity-management/international-regulatory-compliance-services/legal-entity-identifier/" class="meganav__link">
Legal Entity Identifier Services
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/global-entity-management/international-regulatory-compliance-services/mandatory-disclosure-rules/" class="meganav__link">
Mandatory Disclosure Rules (MDR) Services
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/global-entity-management/international-regulatory-compliance-services/ultimate-beneficial-owner-registration-services/" class="meganav__link">
Ultimate Beneficial Owner (UBO) services
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/global-entity-management/international-regulatory-compliance-services/eu-whistleblowing-directive-services/" class="meganav__link">
EU Whistleblowing Directive services
</a>
</li>
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<!-- Third column -->
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<h3 class="meganav__level4-title">
<a class="meganav__link" href="/en/services/global-entity-management/special-purpose-vehicles-management/">Special purpose vehicles management</a>
</h3>
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<!-- Level 2 Menu -->
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<!-- Level 2 Button Text --> Payroll and HR </button>
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<h2 class="meganav__level3-title">
<!-- Level 2 Menu link -->
<a class="meganav__link" href="/en/services/companies/hr-payroll/">Payroll and HR</a>
</h2>
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<a href="/en/services/companies/hr-payroll/payroll/" class="meganav__link">
Global payroll services
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/companies/hr-payroll/global-hr-services/" class="meganav__link">
Global HR & payroll consulting
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/companies/hr-payroll/tmf-employee-benefits/" class="meganav__link">
International pensions and employee benefit
</a>
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<a class="meganav__link" href="/en/services/private-wealth-family-offices/">Private wealth and family offices</a>
</h2>
<div id="phheader_0_TopNavRepeater_MenuPagesRepeater_1_L4Wrapper_5" class="meganav__level4-wrapper">
<!-- First column -->
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<li class="meganav__level4-item">
<a href="/en/services/private-wealth-family-offices/family-offices/" class="meganav__link">
Global administration for family offices
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/private-wealth-family-offices/philanthropy/" class="meganav__link">
Philanthropy services
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/services/private-wealth-family-offices/private-wealth/" class="meganav__link">
Private wealth services
</a>
</li>
</ul>
<!-- Second column -->
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<button id="phheader_0_TopNavRepeater_TopNavigationButton_2" class="meganav__level1-link" data-meganav-btn="2" aria-expanded="false" data-meganav-auto-open="">
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<div class="meganav__level2" data-meganav-panel="" data-height="592" style="height: 0px;">
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<li class="meganav__level2-button-li"><button class="meganav__link meganav__level2-button" data-meganav-btn-inner="7" aria-expanded="false" aria-controls="panel7" data-meganav-btn-inner-cloned="cloned">
<!-- Level 2 Button Text --> The Americas </button></li>
<li class="meganav__level2-button-li"><button class="meganav__link meganav__level2-button" data-meganav-btn-inner="8" aria-expanded="false" aria-controls="panel8" data-meganav-btn-inner-cloned="cloned">
<!-- Level 2 Button Text --> Europe, Middle East & Africa </button></li>
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<!-- Level 2 Button Text --> Asia Pacific </button></li>
</ul>
<ul id="phheader_0_TopNavRepeater_ULLevel2_2" class="meganav__level2-list">
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<a class="meganav__link meganav__link--title" href="/en/locations/">Locations</a>
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<!-- Level 2 Button Text --> The Americas </button>
<div class="meganav__level3" id="panel7">
<div class="meganav__back">
<button class="meganav__back-link" data-meganav-back="inner"> Back </button>
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<!-- Level 2 Menu link -->
<a class="meganav__link" href="/en/locations/the-americas/">The Americas</a>
</h2>
<div id="phheader_0_TopNavRepeater_MenuPagesRepeater_2_L4Wrapper_0" class="meganav__locations">
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<h3 class="meganav__level4-title">
<span id="phheader_0_TopNavRepeater_MenuPagesRepeater_2_Col1repeater_0_TitleText_0" class="meganav__link"> North America </span>
</h3>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/bvi/" class="meganav__link">
British Virgin Islands
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/canada/" class="meganav__link">
Canada
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/cayman-islands/" class="meganav__link">
Cayman Islands
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/costa-rica/" class="meganav__link">
Costa Rica
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/curacao/" class="meganav__link">
Curaçao
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/dominican-republic/" class="meganav__link">
Dominican Republic
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/el-salvador/" class="meganav__link">
El Salvador
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/guatemala/" class="meganav__link">
Guatemala
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/honduras/" class="meganav__link">
Honduras
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/jamaica/" class="meganav__link">
Jamaica
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/mexico/" class="meganav__link">
Mexico
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/nicaragua/" class="meganav__link">
Nicaragua
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/panama/" class="meganav__link">
Panama
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/usa/" class="meganav__link">
United States of America
</a>
</li>
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<!-- Second column -->
<ul id="phheader_0_TopNavRepeater_MenuPagesRepeater_2_Col2_0" class="meganav__level4">
<!-- Level 3 Links -->
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<h3 class="meganav__level4-title">
<span id="phheader_0_TopNavRepeater_MenuPagesRepeater_2_Repeater1_0_TitleText_0" class="meganav__link"> South America </span>
</h3>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/argentina/" class="meganav__link">
Argentina
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/bolivia/" class="meganav__link">
Bolivia
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/brazil/" class="meganav__link">
Brazil
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/chile/" class="meganav__link">
Chile
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/colombia/" class="meganav__link">
Colombia
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/ecuador/" class="meganav__link">
Ecuador
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/paraguay/" class="meganav__link">
Paraguay
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/peru/" class="meganav__link">
Peru
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/uruguay/" class="meganav__link">
Uruguay
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/the-americas/venezuela/" class="meganav__link">
Venezuela
</a>
</li>
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<!-- Level 2 Menu -->
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<div id="phheader_0_TopNavRepeater_MenuPagesRepeater_2_L4Wrapper_1" class="meganav__locations">
<!-- First column -->
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<!-- Level 3 Links -->
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<li class="meganav__level4-item">
<a href="/en/locations/emea/austria/" class="meganav__link">
Austria
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</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/belgium/" class="meganav__link">
Belgium
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/bulgaria/" class="meganav__link">
Bulgaria
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/croatia/" class="meganav__link">
Croatia
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/cyprus/" class="meganav__link">
Cyprus
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/czech-republic/" class="meganav__link">
Czech Republic
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/denmark/" class="meganav__link">
Denmark
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/egypt/" class="meganav__link">
Egypt
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/ethiopia/" class="meganav__link">
Ethiopia
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/finland/" class="meganav__link">
Finland
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/france/" class="meganav__link">
France
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/germany/" class="meganav__link">
Germany
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/ghana/" class="meganav__link">
Ghana
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/greece/" class="meganav__link">
Greece
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/guernsey/" class="meganav__link">
Guernsey
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/hungary/" class="meganav__link">
Hungary
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/ireland/" class="meganav__link">
Ireland
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/israel/" class="meganav__link">
Israel
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/italy/" class="meganav__link">
Italy
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/jersey/" class="meganav__link">
Jersey
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/kazakhstan/" class="meganav__link">
Kazakhstan
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/kenya/" class="meganav__link">
Kenya
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/luxembourg/" class="meganav__link">
Luxembourg
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/malta/" class="meganav__link">
Malta
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/mauritius/" class="meganav__link">
Mauritius
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/mea/" class="meganav__link">
MEA
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/netherlands/" class="meganav__link">
The Netherlands
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/nigeria/" class="meganav__link">
Nigeria
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/norway/" class="meganav__link">
Norway
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/poland/" class="meganav__link">
Poland
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/portugal/" class="meganav__link">
Portugal
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/qatar/" class="meganav__link">
Qatar
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/romania/" class="meganav__link">
Romania
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/russia/" class="meganav__link">
Russia
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/serbia/" class="meganav__link">
Serbia
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/slovakia/" class="meganav__link">
Slovakia
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/slovenia/" class="meganav__link">
Slovenia
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/south-africa/" class="meganav__link">
South Africa
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/spain/" class="meganav__link">
Spain
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/sweden/" class="meganav__link">
Sweden
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/switzerland/" class="meganav__link">
Switzerland
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/tanzania/" class="meganav__link">
Tanzania
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/turkey/" class="meganav__link">
Turkey
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/ukraine/" class="meganav__link">
Ukraine
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/uae/" class="meganav__link">
United Arab Emirates
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/emea/uk/" class="meganav__link">
United Kingdom
</a>
</li>
</ul>
<!-- Second column -->
<!-- Third column -->
<!-- for each promo panel up to 3 - number of populated link columns -->
</div>
</div>
</div>
</li>
<!-- Level 2 Menu -->
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<button class="meganav__link meganav__level2-button" data-meganav-btn-inner="9" aria-expanded="false" aria-controls="panel9">
<!-- Level 2 Button Text --> Asia Pacific </button>
<div class="meganav__level3" id="panel9">
<div class="meganav__back">
<button class="meganav__back-link" data-meganav-back="inner"> Back </button>
</div>
<div class="meganav__level3-inner">
<h2 class="meganav__level3-title">
<!-- Level 2 Menu link -->
<a class="meganav__link" href="/en/locations/apac/">Asia Pacific</a>
</h2>
<div id="phheader_0_TopNavRepeater_MenuPagesRepeater_2_L4Wrapper_2" class="meganav__locations">
<!-- First column -->
<ul id="phheader_0_TopNavRepeater_MenuPagesRepeater_2_Col1_2" class="meganav__level4">
<!-- Level 3 Links -->
<!-- group title -->
<li class="meganav__level4-item">
<a href="/en/locations/apac/australia/" class="meganav__link">
Australia
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/apac/china/" class="meganav__link">
China
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/apac/hong-kong/" class="meganav__link">
Hong Kong
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/apac/india/" class="meganav__link">
India
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/apac/indonesia/" class="meganav__link">
Indonesia
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/apac/japan/" class="meganav__link">
Japan - English
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/apac/japan-jp/" class="meganav__link">
Japan - 日本語ページ
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/apac/labuan/" class="meganav__link">
Labuan
</a>
</li>
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<a href="/en/locations/apac/malaysia/" class="meganav__link">
Malaysia
</a>
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<a href="/en/locations/apac/new-zealand/" class="meganav__link">
New Zealand
</a>
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<a href="/en/locations/apac/philippines/" class="meganav__link">
Philippines
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<li class="meganav__level4-item">
<a href="/en/locations/apac/singapore/" class="meganav__link">
Singapore
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/apac/south-korea/" class="meganav__link">
South Korea
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/apac/taiwan/" class="meganav__link">
Taiwan
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/apac/thailand/" class="meganav__link">
Thailand
</a>
</li>
<li class="meganav__level4-item">
<a href="/en/locations/apac/vietnam/" class="meganav__link">
Vietnam
</a>
</li>
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<!-- Second column -->
<!-- Third column -->
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<a class="meganav__link" href="/en/news-insights/">News and insights</a>
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<a class="meganav__link" href="/en/news-insights/"> </a>
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<a href="/en/news-insights/articles/" class="meganav__link">
Articles and opinions
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<a href="/en/news-insights/press-releases/" class="meganav__link">
Press releases
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<a href="/en/news-insights/publications/" class="meganav__link">
Publications library
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<a href="/en/news-insights/global-business-complexity-hub/" class="meganav__link">
Global Business Complexity Hub
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<a href="/en/news-insights/global-payroll-guide/" class="meganav__link">
Global Payroll Guide
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<a href="/en/news-insights/payroll-outsourcing-guide/" class="meganav__link">
Guide to successful payroll outsourcing
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<a href="/en/news-insights/payroll-compliance-guide/" class="meganav__link">
Payroll Compliance Guide
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<a href="/en/news-insights/podcasts/" class="meganav__link">
Podcast library
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<a href="/en/case-studies/" class="meganav__link">
Case studies
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<a href="/en/e-alerts/" class="meganav__link">
eAlerts
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Video showcase
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Request a country profile
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<h2 class="meganav-promo__title"> The Global Business Complexity Index 2023 </h2>
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<p>An authoritative overview of the complexity of establishing and operating businesses around the world.</p>
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<a class="meganav-promo__cta" href="/en/news-insights/publications/2023/global-business-complexity-index/" target="_blank">Read the report</a>
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<h2 class="meganav-promo__title"> Subscribe to our eAlerts </h2>
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<h1 class="content-banner-image__title"> The ten most complex jurisdictions for doing business in 2023 </h1>
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<span class="publish-date__text"> 08 June 2023 </span>
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<p><strong>TMF Group’s Global Business Complexity Index 2023 explores 292 different indicators relating to business complexity, to provide in-depth analysis of the global and local challenges that impact on the ease of doing
business around the world.</strong></p>
<p>Here, we take a closer look at the jurisdictions that top this year’s index, exploring the factors that contribute to their position at the top of the ranking. While business complexity is high in these locations, opportunity
often awaits those who can navigate it successfully.</p>
<p>Our message isn’t to avoid investing in complex jurisdictions; rather, it is to invest with eyes open, and be ready to manage the rules that might otherwise put your operations at risk.</p>
<p>We hope that these insights from the GBCI will help you to pick and manage your target markets with greater confidence.</p>
<p><a href="https://www.tmf-group.com/en/gbci2023/" target="_blank">View the GBCI 2023 report in full here.</a></p>
<h3><strong>Ten most complex jurisdictions</strong></h3>
<span style="position: relative;"><a style="position: absolute; top: -90px;" name="France"></a></span>
<h3><strong>1. France</strong></h3>
<p>France takes the top spot in this year’s GBCI, following two years in second position. Factors making it the most complex place to do business include the focus on maintaining traditional ways of working, such as the use of the
French language, and the continuation of historically stringent employee protection laws.</p>
<p>France tends to be an early adopter of international legislation, partly because of its role at the forefront of the EU. Complexity can increase as a result of the country implementing changes quickly, but in the long term it
becomes more simplified and stable, with investors knowing where they stand compared to jurisdictions that may be slower at implementing global standards.</p>
<p>The commitment to standards in France also means that the business environment is safer, and organisations and workers alike are offered greater protection by the French government. The French government has continued to
provide businesses with support during challenging times, from the Covid-19 pandemic to the high inflation rates France is currently witnessing. For example, as energy prices rocket worldwide, the French government has been
offering support to cover expenses, particularly for smaller and more vulnerable businesses, providing crucial assistance during tough times.</p>
<p>Despite the legislative challenges, France is a highly attractive jurisdiction in which to do business, and in certain areas the government is making progress in developing more simplified processes.</p>
<aside class="pquote">
<blockquote>
<p><em>“While France is a business-friendly country, it can also be challenging for foreign businesses. Labour laws are particularly complex with a high protection of the employees, the regulatory environment is very strict,
and the French language still remains predominant in many areas, particularly with administrations.”</em> – TMF France expert</p>
</blockquote>
</aside>
<span style="position: relative;"><a style="position: absolute; top: -90px;" name="Greece"></a></span>
<h3><strong>2. Greece</strong></h3>
<p>Greece moves up from sixth place in 2022, continuing to rank very highly for the complexity of its business environment. A key factor is the number of changes in legislation that occur each year, particularly when it comes to
accounting and tax.</p>
<p>The country is part way through a large scale digitalisation programme, which is causing issues for businesses navigating the new requirements. For instance, the implementation of MyData for accounting requires all submissions
for books and balance sheets to be electronic. As is the case for wider legislative changes observed in Greece, new digitalisation requirements are demanding multiple deadlines with different credentials on different platforms,
meaning businesses need time to understand and adapt to the new processes. These new processes are also draining the Greek authorities’ own resources, meaning it takes longer for them to respond to queries and book necessary
appointments.</p>
<p>Within the next couple of years, an electronic timecard system will be implemented for employees in Greece, meaning investment will be required by businesses to implement this new way of working. It is likely that, given its
digital journey and historic complexity, Greece will continue to be a challenging environment as it adapts to new requirements. However, it is expected that, in the long term, digitalisation will make things easier for business.
</p>
<aside class="pquote">
<blockquote>
<p><em>“Greece remains a challenging environment to do business in, especially for foreign investors. We have officially entered the realm of electronic bureaucracy, with hundreds of platforms.”</em> – TMF Greece expert</p>
</blockquote>
</aside>
<span style="position: relative;"><a style="position: absolute; top: -90px;" name="Brazil"></a></span>
<h3><strong>3. Brazil</strong></h3>
<p>Brazil drops down two places from its place at the top of the ranking last year, but it continues to be a challenging place to do business. A key driver to its complexity lies in accounting and tax processes in the
jurisdiction. The Brazilian tax system is made up of three layers – city, state and federal – and these make for a densely regulated environment. On top of this, there are frequent tax regulation changes. For a business to enter
the Brazilian market, they need to understand the demanding structure and seek expertise to navigate the market.</p>
<p>Despite this, steps have been taken in Brazil to make operation simpler for businesses. Over the past 12 months, there has been a simplification of foreign exchange control rules and other requirements that are specifically
applicable to foreign investors. Additionally, for funds services there has been a revision of the regulatory environment, which is expected to make processes simpler in the future. With Brazil moving towards the global
regulatory framework for compliance, consistent processes and legislation should make things easier for businesses that are already familiar with global regulation.</p>
<p>Although the challenging geopolitical environment is causing difficulties for businesses globally, some jurisdictions like Brazil have become more attractive to investors. For example, many businesses that are now unable to
operate in Russia have moved to Brazil.</p>
<aside class="pquote">
<blockquote>
<p><em>“Brazil is full of opportunities for long term investments. Short-term initiatives will be further impacted due to Brazilian complexity and bureaucracy.”<'em> – TMF Brazil expert</em></p>
<em>
</em>
</blockquote><em>
</em>
</aside><em>
<span style="position: relative;"><a style="position: absolute; top: -90px;" name="Mexico"></a></span>
</em>
<h3><strong>4. Mexico</strong></h3>
<p>Mexico’s high ranking is mainly due to the mandated processes in place in the jurisdiction. For instance, there are still a lot of face-to-face requirements in place, which can present challenges for international businesses
with senior directors residing elsewhere.</p>
<p>Furthermore, legislation can be unclear and open to interpretation. For example, in 2022 Mexico introduced UBO requirements. There was a lack of clarity when they were launched around what documentation was needed for
businesses to incorporate. Notaries who approve businesses without the correct documentation are subject to hefty fines and sanctions, so tend to take a risk-averse approach to signing off required documents. This means that
organisations can find it difficult to incorporate in Mexico.</p>
<p>The Mexican government is also facing some controversy due to its position on renewable energy, taking a clear stance to block foreign investment into renewables in favour of supporting more traditional fuel-based energy
sources. This is a polarising decision because the negative environmental impact is countered by the financial support it provides to the many Mexicans working in fossil fuel industries.</p>
<em>
<aside class="pquote">
<blockquote>
<p><em>“Most of all, investors need to trust the rule of law. It exists and it is observed. They also need to be ready to go through a period of understanding processes and procedures to stay compliant and they need to adapt
to the way of doing business in Mexico.”</em> – TMF Mexico expert</p>
</blockquote>
</aside>
<span style="position: relative;"><a style="position: absolute; top: -90px;" name="Colombia"></a></span>
</em>
<h3><strong>5. Colombia</strong></h3>
<p>When foreign businesses enter Colombia, there can be some initial struggle to understand how certain laws and regulations work. Colombia is a highly regulated jurisdiction, so adhering to its many laws is an essential aspect of
operation. For instance, when transferring funds between jurisdictions, specific requirements need to be met, such as filing an exchange market form. Once businesses understand and are familiar with this process it doesn’t
create too much complexity, but it’s an example of how adapting to doing business within Colombia can initially prove challenging.</p>
<p>In the past 12 months, Gustavo Petro has been elected as the new president of Colombia. Petro is left wing, which has created some tension as, prior to his election, the government was more right wing. Furthermore, tax reform
that was approved in December 2022 will bring complexity for organisations operating within the jurisdiction, as they adapt to the changes.</p>
<p>Colombia has also seen a devaluation of the Colombian peso, related to wider issues linked to inflation. This meant some organisations halted incorporation plans in 2022. In early 2023, the financial climate has become more
stable, so businesses appear to be resuming plans to enter the jurisdiction.</p>
<em>
<aside class="pquote">
<blockquote>
<p><em>“Colombia is a country open to investment. Regulation and processes may be difficult to understand at first, but after a couple of months investors seems comfortable with the complexity of the country and can navigate
it properly.”</em> – TMF Colombia expert</p>
</blockquote>
</aside>
<span style="position: relative;"><a style="position: absolute; top: -90px;" name="Turkey"></a></span>
</em>
<h3><strong>6. Turkey</strong></h3>
<p>Turkey remains one of the more complex jurisdictions for foreign businesses to operate in, in part driven by the large number of legislative changes that occur each year and the relatively brief period allowed to adapt to these
changes.</p>
<p>Over the past year, the Turkish economy has been suffering from hyperinflation and currency fluctuations, which is worse in Turkey relative to global indicators. Hyperinflation means that companies are having difficulties with
price stability and are having to set their prices in a stable and convertible foreign currency. Currently there is a lack of structured fiscal and monetary policies in place to help the economy fight these challenges, making it
challenging for businesses to have confidence in the market that they are operating in.</p>
<p>Turkey has observed an increase in global regulatory propositions in recent years. Adapting to these changes is causing complexity for businesses. Although this is causing challenges in the short term, it is expected that once
providers and businesses are familiar with the new processes, it will make the jurisdiction more attractive for foreign businesses wishing to operate transparently.</p>
<p>Turkey will have a general election in the coming year, so some political tension is anticipated. This means that some major investments may be put on hold until there is a more stable political environment.</p>
<em>
<aside class="pquote">
<blockquote>
<p><em>“In an environment where Turkey offers services to multinationals, and the decision-makers are outside of Turkey, they need to be aware of frequent changes in regulation and act quickly in adapting to the required
changes as the signing authority.”</em> – TMF Turkey expert</p>
</blockquote>
</aside>
<span style="position: relative;"><a style="position: absolute; top: -90px;" name="Peru"></a></span>
</em>
<h3><strong>7. Peru</strong></h3>
<p>Peru retains its place among the most complex jurisdictions in the GBCI due to the bureaucracy of certain processes, such as the need for face-to-face interactions and multiple registrations with public notaries in order to
incorporate. This cumbersome process means that establishing an entity typically takes around 20 days in Peru, whereas in jurisdictions at the other end of our ranking, incorporation can happen in a matter of hours.</p>
<p>Political unrest in Peru, including widespread protests, has caused uncertainty. Despite the great opportunities and natural resources Peru boasts to drive its economy, confidence can be shaky for organisations entering the
country. More time may be needed to rebuild a sense of stability to attract FDI.</p>
<p>Due to the abundant natural resources in Peru, sustainability is a key topic and ESG is increasingly becoming a focus. For instance, within the mining industry large mines employ state of the art technology to drive green ways
of doing business. However, Peru has many illegal mines that do not follow green ways of working and that also provide funding that drive political unrest.</p>
<p>Peru, like many other South American jurisdictions, has faced issues with inflation, compounded by the war in Ukraine. Peru was unable to import as much urea as before the war, driving up prices within the jurisdiction. This
demonstrates the wide reach of a war that impacts jurisdictions across continents.</p>
<em>
<aside class="pquote">
<blockquote>
<p><em>“Peru is a country with a focus on industries like farming, mining, fishing and infrastructure services. You need to keep in mind the political situation, but there are many opportunities, the economy is strong and
business continues.”</em> – TMF Peru expert</p>
</blockquote>
</aside>
<span style="position: relative;"><a style="position: absolute; top: -90px;" name="Italy"></a></span>
</em>
<h3><strong>8. Italy</strong></h3>
<p>Italy continues to feature at the complex end of the GBCI rankings, largely due to its complex regulatory system, which frequently changes and is noted for the inefficiency of some processes. Due to the frequent changes in
regulation there is often room for interpretation, and a lack of understanding from the authorities’ perspective, creating challenges for businesses.</p>
<p>The areas of payroll and human resources are particularly complex in Italy. Employment law strongly favours employees, and it is costly for businesses to terminate underperforming staff. Businesses are guided to seek legal
advice before starting the process, as trade unions are increasingly involved.</p>
<p>Furthermore, Italian employers are particularly impacted by the ‘great resignation’. Many companies are feeling the pressure and have had to invest in retaining employees to compensate for increased attrition. The impact of
this has been higher in Italy than other jurisdictions due to its traditionally lower salaries. In years to come, there is no expectation that labour laws will be simplified, so HR and payroll complexities will persist.</p>
<p>Despite complexities for businesses operating in Italy, as the third-largest economy in the EU, the country has many advantages, such as its location as a major shipment hub and entry point to the European single market.</p>
<em>
<aside class="pquote">
<blockquote>
<p><em>“Italy has a high degree of industrialisation, with only Germany producing more in Europe. R&D investments are comparatively high and infrastructure is very well developed. Due to the high degree of innovation and
the traditionally high quality of Italian goods and services, many companies have been able to achieve excellent global market positions.”</em> – TMF Italy expert</p>
</blockquote>
</aside>
<span style="position: relative;"><a style="position: absolute; top: -90px;" name="Bolivia"></a></span>
</em>
<h3><strong>9. Bolivia</strong></h3>
<p>Bolivia is considered a complex place to do business due to the focus on localisation. The authorities mandate that certain processes must be completed in Spanish, which can serve as a barrier for foreign businesses as they may
need to find a local partner or translator to support.</p>
<p>There are also residency requirements. A public limited company operating in the country must have a Bolivian national or a legal resident on the board of directors and as a legal representative of the company. This increases
complexity for foreign businesses seeking to enter the jurisdiction who do not have local ties in place during the incorporation process, needing to appoint new senior team members to satisfy this requirement.</p>
<p>Bolivian accounting standards also require businesses to keep their records in the local currency – Bolivian bolíviano. It’s not a currency that international businesses may have come across before, so this can cause issues.
Financial statements must also be signed by the same accountant who keeps the accounts, which again localises the process.</p>
<p>This focus on localisation also extends to the workforce. No business in Bolivia can have more than 15% of foreign employees on its payroll. This prioritises Bolivian employment over foreign employees, which is positive for
Bolivian residents, but can cause problems for foreign organisations who have a more international workforce.</p>
<em>
<aside class="pquote">
<blockquote>
<p><em>“Bolivia is in the heart of South America. Foreign companies can consider it as a strategic country to accumulate their products and distribute them to the rest of that region.”</em> – TMF Bolivia expert</p>
</blockquote>
</aside>
<span style="position: relative;"><a style="position: absolute; top: -90px;" name="Argentina"></a></span>
</em>
<h3><strong>10. Argentina</strong></h3>
<p>Doing business can be complex for foreign businesses in Argentina for a range of reasons. For instance, incorporation can be quite cumbersome and slow due to a need for multiple points of interaction with authorities.</p>
<p>Rules and regulations in Argentina also change regularly which can drive complexity for businesses that need to adapt to new ways of working. The jurisdiction takes a traditional approach to supporting workers, which although
positively protects employees, can create difficulty for businesses who need to meet certain stringent requirements.</p>
<p>Further complexity has risen in recent years due to massive inflation in Argentina. The jurisdiction historically has faced hyperinflation, so the current global economic conditions have compounded this driving inflation rate
to a staggering 95%. Consequently, businesses need to adjust salaries several times each year. Businesses need to adjust and readjust payroll, contracts and other employee documentation which can be timely and costly.</p>
<p>Despite the complexity that inflation brings, the war in Ukraine has also created opportunity for Argentina. The jurisdiction is working to become more self-sufficient for fuel and plans to become an exporter in future.
Therefore, it’s likely Argentina’s economy will be boosted moving forward as it works to fill the global demand for fuel created by the conflict.</p>
<em>
<aside class="pquote">
<blockquote>
<p><em>“Argentina is a very complex market but it is full of great opportunities. A market of 45 million people and great potential in lithium, oil, mining, renewable energy and agrobusiness. It has a large industry market
and the direct presence of many multinational companies.”</em> – TMF Argentina expert</p>
</blockquote>
</aside>
</em>
<h3><strong>The Global Business Complexity Index 2023</strong></h3>
<p>This article is an extract from TMF Group’s latest report: The Global Business Complexity Index 2023.</p>
<p>Explore the GBCI rankings, analysis and global trends, to help you cut through the layers of corporate compliance complexity –
<a href="https://www.tmf-group.com/en/gbci2023/" target="_blank">download the report in full here</a>.</p>
<p>To find out more about the drivers of business complexity in the jurisdictions that matter to you, why not <a href="https://www.tmf-group.com/en/dashboard/" target="_blank">explore our Complexity Insights Dashboard</a>?</p>
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<div id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_form_075E87EDA3DB4F399D20F3569016EDCC_submitSummary" class="scfSubmitSummary" style="color:Red;">
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<div id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_fieldContainer"
onkeypress="javascript:return WebForm_FireDefaultButton(event, 'phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_form_075E87EDA3DB4F399D20F3569016EDCC_submit')">
<div>
<fieldset class="scfSectionBorderAsFieldSet">
<div class="scfSectionContent">
<div id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_E538F1064BDF442CA01E5A4E50E7F21B_scope" class="half-available-width fieldid.%7bE538F106-4BDF-442C-A01E-5A4E50E7F21B%7d name.First+name">
<label for="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_E538F1064BDF442CA01E5A4E50E7F21B"
id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_E538F1064BDF442CA01E5A4E50E7F21B_text" class="scfSingleLineTextLabel">First name*<span class="scfRequired">*</span></label>
<div class="scfSingleLineGeneralPanel">
<input name="phmain_3$phsupporting2_0$form_075E87EDA3DB4F399D20F3569016EDCC$field_E538F1064BDF442CA01E5A4E50E7F21B" type="text" maxlength="100"
id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_E538F1064BDF442CA01E5A4E50E7F21B" class="scfSingleLineTextBox"><span class="scfSingleLineTextUsefulInfo" style="display:none;"></span><span
id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_E538F1064BDF442CA01E5A4E50E7F21B6ADFFAE3DADB451AB530D89A2FD0307B_validator"
class="scfValidator trackevent.%7bF3D7B20C-675C-4707-84CC-5E5B4481B0EE%7d fieldid.%7bE538F106-4BDF-442C-A01E-5A4E50E7F21B%7d inner.1" style="display:none;">First name* must have at least 0 and no more than 100
characters.</span><span id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_E538F1064BDF442CA01E5A4E50E7F21B070FCA141E9A45D78611EA650F20FE77_validator"
class="scfValidator trackevent.%7b844BBD40-91F6-42CE-8823-5EA4D089ECA2%7d fieldid.%7bE538F106-4BDF-442C-A01E-5A4E50E7F21B%7d inner.1" style="display:none;">The value of the First name* field is not valid.</span>
</div>
</div>
<div id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_B678076CD81C4DDA88584081669D4C4F_scope"
class="half-available-width fieldid.%7bB678076C-D81C-4DDA-8858-4081669D4C4F%7d name.Last+name predefinedValidator.0B257672684F4411B464914245E7871B regex">
<label for="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_B678076CD81C4DDA88584081669D4C4F"
id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_B678076CD81C4DDA88584081669D4C4F_text" class="scfSingleLineTextLabel">Last name*<span class="scfRequired">*</span></label>
<div class="scfSingleLineGeneralPanel">
<input name="phmain_3$phsupporting2_0$form_075E87EDA3DB4F399D20F3569016EDCC$field_B678076CD81C4DDA88584081669D4C4F" type="text" maxlength="255"
id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_B678076CD81C4DDA88584081669D4C4F" class="scfSingleLineTextBox"><span class="scfSingleLineTextUsefulInfo" style="display:none;"></span><span
id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_B678076CD81C4DDA88584081669D4C4F6ADFFAE3DADB451AB530D89A2FD0307B_validator"
class="scfValidator trackevent.%7bF3D7B20C-675C-4707-84CC-5E5B4481B0EE%7d fieldid.%7bB678076C-D81C-4DDA-8858-4081669D4C4F%7d inner.1" style="display:none;">Last name* must have at least 0 and no more than 255
characters.</span><span id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_B678076CD81C4DDA88584081669D4C4F070FCA141E9A45D78611EA650F20FE77_validator"
class="scfValidator trackevent.%7b844BBD40-91F6-42CE-8823-5EA4D089ECA2%7d fieldid.%7bB678076C-D81C-4DDA-8858-4081669D4C4F%7d inner.1" style="display:none;">The value of the Last name* field is not valid.</span>
</div>
</div>
<div id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_0DDBD4993F46472292A4DFB266FFB085_scope" class="half-available-width fieldid.%7b0DDBD499-3F46-4722-92A4-DFB266FFB085%7d name.Business+email+Address">
<label for="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_0DDBD4993F46472292A4DFB266FFB085"
id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_0DDBD4993F46472292A4DFB266FFB085_text" class="scfEmailLabel">Business email Address*<span class="scfRequired">*</span></label>
<div class="scfEmailGeneralPanel">
<input name="phmain_3$phsupporting2_0$form_075E87EDA3DB4F399D20F3569016EDCC$field_0DDBD4993F46472292A4DFB266FFB085" type="text"
id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_0DDBD4993F46472292A4DFB266FFB085" class="scfEmailTextBox"><span class="scfEmailUsefulInfo" style="display:none;"></span><span
id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_0DDBD4993F46472292A4DFB266FFB0855D10AF7533054C39908EB25E8CB4ABDC_validator"
class="scfValidator trackevent.%7b844BBD40-91F6-42CE-8823-5EA4D089ECA2%7d fieldid.%7b0DDBD499-3F46-4722-92A4-DFB266FFB085%7d inner.1" style="display:none;">Enter a valid email address.</span>
</div>
</div>
<div id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_84917FDDC1404F9C9C19508E95188CF8scope" class="half-available-width fieldid.%7b84917FDD-C140-4F9C-9C19-508E95188CF8%7d name.Where+are+you+located">
<label for="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_84917FDDC1404F9C9C19508E95188CF8"
id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_84917FDDC1404F9C9C19508E95188CF8text" class="scfDropListLabel">Where are you located?*<span class="scfRequired">*</span></label>
<div class="scfDropListGeneralPanel">
<select name="phmain_3$phsupporting2_0$form_075E87EDA3DB4F399D20F3569016EDCC$field_84917FDDC1404F9C9C19508E95188CF8"
id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_84917FDDC1404F9C9C19508E95188CF8" class="scfDropList">
<option selected="selected" value=""></option>
<option value="Afghanistan">Afghanistan</option>
<option value="Albania">Albania</option>
<option value="Algeria">Algeria</option>
<option value="American Samoa">American Samoa</option>
<option value="Andorra">Andorra</option>
<option value="Angola">Angola</option>
<option value="Anguilla">Anguilla</option>
<option value="Antigua and Barbuda">Antigua and Barbuda</option>
<option value="Argentina">Argentina</option>
<option value="Armenia">Armenia</option>
<option value="Aruba">Aruba</option>
<option value="Australia">Australia</option>
<option value="Austria">Austria</option>
<option value="Azerbaijan">Azerbaijan</option>
<option value="Bahamas">Bahamas</option>
<option value="Bahrain">Bahrain</option>
<option value="Bangladesh">Bangladesh</option>
<option value="Barbados">Barbados</option>
<option value="Belarus">Belarus</option>
<option value="Belgium">Belgium</option>
<option value="Belize">Belize</option>
<option value="Benin">Benin</option>
<option value="Bermuda">Bermuda</option>
<option value="Bhutan">Bhutan</option>
<option value="Bolivia">Bolivia</option>
<option value="Bosnia and Herzegovina">Bosnia and Herzegovina</option>
<option value="Botswana">Botswana</option>
<option value="Bouvet Island">Bouvet Island</option>
<option value="Brazil">Brazil</option>
<option value="British Indian Ocean Territory">British Indian Ocean Territory</option>
<option value="British Virgin Islands">British Virgin Islands</option>
<option value="Brunei Darussalam">Brunei Darussalam</option>
<option value="Bulgaria">Bulgaria</option>
<option value="Burkina Faso">Burkina Faso</option>
<option value="Burundi">Burundi</option>
<option value="Cambodia">Cambodia</option>
<option value="Cameroon">Cameroon</option>
<option value="Canada">Canada</option>
<option value="Cape Verde">Cape Verde</option>
<option value="Cayman Islands">Cayman Islands</option>
<option value="Central African Republic">Central African Republic</option>
<option value="Chad">Chad</option>
<option value="Chile">Chile</option>
<option value="China">China</option>
<option value="Christmas Island">Christmas Island</option>
<option value="Cocos Keeling Islands">Cocos Keeling Islands</option>
<option value="Colombia">Colombia</option>
<option value="Comoros">Comoros</option>
<option value="Congo">Congo</option>
<option value="Cook Islands">Cook Islands</option>
<option value="Costa Rica">Costa Rica</option>
<option value="Cote Divoire Ivory Coast">Cote Divoire Ivory Coast</option>
<option value="Croatia">Croatia</option>
<option value="Cuba">Cuba</option>
<option value="Curacao">Curacao</option>
<option value="Cyprus">Cyprus</option>
<option value="Czech Republic">Czech Republic</option>
<option value="Denmark">Denmark</option>
<option value="Djibouti">Djibouti</option>
<option value="Dominican Republic">Dominican Republic</option>
<option value="Ecuador">Ecuador</option>
<option value="Egypt">Egypt</option>
<option value="El Salvador">El Salvador</option>
<option value="Equatorial Guinea">Equatorial Guinea</option>
<option value="Eritrea">Eritrea</option>
<option value="Estonia">Estonia</option>
<option value="Ethiopia">Ethiopia</option>
<option value="Falkland Island Malvinas">Falkland Island Malvinas</option>
<option value="Faroe Islands">Faroe Islands</option>
<option value="Fiji">Fiji</option>
<option value="Finland">Finland</option>
<option value="France">France</option>
<option value="French Guiana">French Guiana</option>
<option value="French Polynesia">French Polynesia</option>
<option value="French Southern Territories">French Southern Territories</option>
<option value="Gabon">Gabon</option>
<option value="Gambia">Gambia</option>
<option value="Georgia">Georgia</option>
<option value="Germany">Germany</option>
<option value="Ghana">Ghana</option>
<option value="Gibralta">Gibralta</option>
<option value="Greece">Greece</option>
<option value="Greenland">Greenland</option>
<option value="Grenada">Grenada</option>
<option value="Guadaloupe">Guadaloupe</option>
<option value="Guam">Guam</option>
<option value="Guatemala">Guatemala</option>
<option value="Guernsey">Guernsey</option>
<option value="Guinea">Guinea</option>
<option value="Guinea Bissau">Guinea Bissau</option>
<option value="Guyana">Guyana</option>
<option value="Haiti">Haiti</option>
<option value="Heard and McDonald Islands">Heard and McDonald Islands</option>
<option value="Honduras">Honduras</option>
<option value="Hong Kong">Hong Kong</option>
<option value="Hungary">Hungary</option>
<option value="Iceland">Iceland</option>
<option value="India">India</option>
<option value="Indonesia">Indonesia</option>
<option value="Iran Islamic Republic of">Iran Islamic Republic of</option>
<option value="Iraq">Iraq</option>
<option value="Ireland">Ireland</option>
<option value="Isle of Man">Isle of Man</option>
<option value="Israel">Israel</option>
<option value="Italy">Italy</option>
<option value="Ivory Coast">Ivory Coast</option>
<option value="Jamaica">Jamaica</option>
<option value="Japan">Japan</option>
<option value="Jersey">Jersey</option>
<option value="Jordan">Jordan</option>
<option value="Kazakhstan">Kazakhstan</option>
<option value="Kenya">Kenya</option>
<option value="Kiribati">Kiribati</option>
<option value="Korea Democratic Peoples Republic of North">Korea Democratic Peoples Republic of North</option>
<option value="Korea Republic of South">Korea Republic of South</option>
<option value="Kosovo">Kosovo</option>
<option value="Kuwait">Kuwait</option>
<option value="Kyrgyzstan">Kyrgyzstan</option>
<option value="Labuan">Labuan</option>
<option value="Lao Peoples Democratic Republic">Lao Peoples Democratic Republic</option>
<option value="Latvia">Latvia</option>
<option value="Lebanon">Lebanon</option>
<option value="Lesotho">Lesotho</option>
<option value="Liberia">Liberia</option>
<option value="Liechtenstein">Liechtenstein</option>
<option value="Lithuania">Lithuania</option>
<option value="Luxembourg">Luxembourg</option>
<option value="Lybian Arab Jamahiriya Libya">Lybian Arab Jamahiriya Libya</option>
<option value="Macao">Macao</option>
<option value="Macedonia">Macedonia</option>
<option value="Madagascar">Madagascar</option>
<option value="Malawi">Malawi</option>
<option value="Malaysia">Malaysia</option>
<option value="Maldives">Maldives</option>
<option value="Mali">Mali</option>
<option value="Malta">Malta</option>
<option value="Marshall Islands">Marshall Islands</option>
<option value="Martinique">Martinique</option>
<option value="Mauritania">Mauritania</option>
<option value="Mauritius">Mauritius</option>
<option value="Myanmar">Myanmar</option>
<option value="Mayotte">Mayotte</option>
<option value="Mexico">Mexico</option>
<option value="Micronesia">Micronesia</option>
<option value="Moldova Republic of">Moldova Republic of</option>
<option value="Monaco">Monaco</option>
<option value="Mongolia">Mongolia</option>
<option value="Monserrat">Monserrat</option>
<option value="Montenegro">Montenegro</option>
<option value="Morocco">Morocco</option>
<option value="Mozambique">Mozambique</option>
<option value="Namibia">Namibia</option>
<option value="Nauru">Nauru</option>
<option value="Nepal">Nepal</option>
<option value="Netherlands">Netherlands</option>
<option value="Netherlands Antilles">Netherlands Antilles</option>
<option value="New Caledonia">New Caledonia</option>
<option value="New Zealand">New Zealand</option>
<option value="Nicaragua">Nicaragua</option>
<option value="Niger">Niger</option>
<option value="Nigeria">Nigeria</option>
<option value="Niue">Niue</option>
<option value="Norfolk Island">Norfolk Island</option>
<option value="Northern Mariana Islands">Northern Mariana Islands</option>
<option value="Norway">Norway</option>
<option value="Oman">Oman</option>
<option value="Pakistan">Pakistan</option>
<option value="Palau">Palau</option>
<option value="Panama">Panama</option>
<option value="Papua New Guinea">Papua New Guinea</option>
<option value="Paraguay">Paraguay</option>
<option value="Peru">Peru</option>
<option value="Philippines">Philippines</option>
<option value="Pitcairn">Pitcairn</option>
<option value="Poland">Poland</option>
<option value="Portugal">Portugal</option>
<option value="Puerto Rico">Puerto Rico</option>
<option value="Qatar">Qatar</option>
<option value="Reunion">Reunion</option>
<option value="Romania">Romania</option>
<option value="Russia">Russia</option>
<option value="Rwanda">Rwanda</option>
<option value="Saint Helena">Saint Helena</option>
<option value="Saint Kitts and Nevis">Saint Kitts and Nevis</option>
<option value="Saint Lucia">Saint Lucia</option>
<option value="Saint Pierre and Miquelon">Saint Pierre and Miquelon</option>
<option value="Saint Vincent and the Grenadines">Saint Vincent and the Grenadines</option>
<option value="Samoa">Samoa</option>
<option value="San Marino">San Marino</option>
<option value="Sao Tome and Principe">Sao Tome and Principe</option>
<option value="Saudi Arabia">Saudi Arabia</option>
<option value="Senegal">Senegal</option>
<option value="Serbia">Serbia</option>
<option value="Seychelles">Seychelles</option>
<option value="Sierra Leone">Sierra Leone</option>
<option value="Singapore">Singapore</option>
<option value="Slovakia">Slovakia</option>
<option value="Slovenia">Slovenia</option>
<option value="Solomon Islands">Solomon Islands</option>
<option value="Somalia">Somalia</option>
<option value="South Africa">South Africa</option>
<option value="South Georgia and the South Sandwich Islands">South Georgia and the South Sandwich Islands</option>
<option value="Spain">Spain</option>
<option value="Sri Lanka">Sri Lanka</option>
<option value="Sudan">Sudan</option>
<option value="Suriname">Suriname</option>
<option value="Svalbard and Jan Mayen Islands">Svalbard and Jan Mayen Islands</option>
<option value="Swaziland">Swaziland</option>
<option value="Sweden">Sweden</option>
<option value="Switzerland">Switzerland</option>
<option value="Syrian Arab Republic">Syrian Arab Republic</option>
<option value="Taiwan">Taiwan</option>
<option value="Tajikistan">Tajikistan</option>
<option value="Tanzania United Republic of">Tanzania United Republic of</option>
<option value="Thailand">Thailand</option>
<option value="Togo">Togo</option>
<option value="Tokelau">Tokelau</option>
<option value="Tonga">Tonga</option>
<option value="Trinidad and Tobago">Trinidad and Tobago</option>
<option value="Tunisia">Tunisia</option>
<option value="Turkey">Turkey</option>
<option value="Turkmenistan">Turkmenistan</option>
<option value="Turks and Caicos Islands">Turks and Caicos Islands</option>
<option value="Tuvalu">Tuvalu</option>
<option value="Uganda">Uganda</option>
<option value="Ukraine">Ukraine</option>
<option value="United Arab Emirates">United Arab Emirates</option>
<option value="United Kingdom">United Kingdom</option>
<option value="United States Minor Outlying Islands">United States Minor Outlying Islands</option>
<option value="United States of America">United States of America</option>
<option value="United States Virgin Islands">United States Virgin Islands</option>
<option value="Uruguay">Uruguay</option>
<option value="Uzbekistan">Uzbekistan</option>
<option value="Vanuatu">Vanuatu</option>
<option value="Vatican City State Holy See">Vatican City State Holy See</option>
<option value="Venezuela">Venezuela</option>
<option value="Vietnam">Vietnam</option>
<option value="Wallis and Futuna Islands">Wallis and Futuna Islands</option>
<option value="Western Sahara">Western Sahara</option>
<option value="Yemen">Yemen</option>
<option value="Zaire">Zaire</option>
<option value="Zambia">Zambia</option>
<option value="Zimbabwe">Zimbabwe</option>
</select><span class="scfDropListUsefulInfo" style="display:none;"></span>
</div>
</div>
<div id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_6B7EC24C33384EC380BC72DA24ECAB79"
class="scfCheckboxBorder fieldid.%7b6B7EC24C-3338-4EC3-80BC-72DA24ECAB79%7d name.Id+like+to+receive+email+updates+from+TMF+Group+based+on+my+details">
<div class="scfCheckBoxListGeneralPanel">
<span class="scfCheckbox"><input id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_6B7EC24C33384EC380BC72DA24ECAB79checkbox" type="checkbox"
name="phmain_3$phsupporting2_0$form_075E87EDA3DB4F399D20F3569016EDCC$field_6B7EC24C33384EC380BC72DA24ECAB79checkbox"><label
for="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_6B7EC24C33384EC380BC72DA24ECAB79checkbox">I’d like to receive email updates from TMF Group based on my details.</label></span>
</div><span class="scfCheckboxUsefulInfo">
<p>
<font size="2">We will never share your details with a third party.</font>
</p>
</span>
</div>
<div id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_734CD41AB6694F2C9BD50927E8CCC8A1"
class="scfCheckboxBorder fieldid.%7b734CD41A-B669-4F2C-9BD5-0927E8CCC8A1%7d name.I+have+read+acknowledged+and+understood+the+a+hrefhttpswwwtmfgroupcomenlegaltermsandconditions+style">
<div class="scfCheckBoxListGeneralPanel">
<span class="scfCheckbox"><input id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_734CD41AB6694F2C9BD50927E8CCC8A1checkbox" type="checkbox"
name="phmain_3$phsupporting2_0$form_075E87EDA3DB4F399D20F3569016EDCC$field_734CD41AB6694F2C9BD50927E8CCC8A1checkbox"><label
for="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_734CD41AB6694F2C9BD50927E8CCC8A1checkbox">I have read, acknowledged and understood the
<a href="https://www.tmf-group.com/en/legal/terms-and-conditions/" style="color:#1897dc;font-weight:normal;">Terms and Conditions</a> and the
<a href="https://www.tmf-group.com/en/legal/privacy-statement/" style="color:#1897dc;font-weight:normal;">Privacy Statement</a> and agree with the contents thereof.*<span class="scfRequired">*</span></label></span>
</div><span class="scfCheckboxUsefulInfo" style="display:none;"></span>
</div>
<div id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_A66235DDDA9640EA8E422BD98E789097_scope" class="scfSingleLineTextBorder fieldid.%7bA66235DD-DA96-40EA-8E42-2BD98E789097%7d name.UTM+All"
style="display:none">
<label for="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_A66235DDDA9640EA8E422BD98E789097"
id="phmain_3_phsupporting2_0_form_075E87EDA3DB4F399D20F3569016EDCC_field_A66235DDDA9640EA8E422BD98E789097_text" class="scfSingleLineTextLabel">UTM All</label>
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The ten most complex jurisdictions for doing business in 2023
Article 13 minute read
THE TEN MOST COMPLEX JURISDICTIONS FOR DOING BUSINESS IN 2023
1. Home
2. News and insights
3. Articles and opinions
4. The ten most complex jurisdictions for doing business in 2023
08 June 2023
TMF Group’s Global Business Complexity Index 2023 explores 292 different
indicators relating to business complexity, to provide in-depth analysis of the
global and local challenges that impact on the ease of doing business around the
world.
Here, we take a closer look at the jurisdictions that top this year’s index,
exploring the factors that contribute to their position at the top of the
ranking. While business complexity is high in these locations, opportunity often
awaits those who can navigate it successfully.
Our message isn’t to avoid investing in complex jurisdictions; rather, it is to
invest with eyes open, and be ready to manage the rules that might otherwise put
your operations at risk.
We hope that these insights from the GBCI will help you to pick and manage your
target markets with greater confidence.
View the GBCI 2023 report in full here.
TEN MOST COMPLEX JURISDICTIONS
1. FRANCE
France takes the top spot in this year’s GBCI, following two years in second
position. Factors making it the most complex place to do business include the
focus on maintaining traditional ways of working, such as the use of the French
language, and the continuation of historically stringent employee protection
laws.
France tends to be an early adopter of international legislation, partly because
of its role at the forefront of the EU. Complexity can increase as a result of
the country implementing changes quickly, but in the long term it becomes more
simplified and stable, with investors knowing where they stand compared to
jurisdictions that may be slower at implementing global standards.
The commitment to standards in France also means that the business environment
is safer, and organisations and workers alike are offered greater protection by
the French government. The French government has continued to provide businesses
with support during challenging times, from the Covid-19 pandemic to the high
inflation rates France is currently witnessing. For example, as energy prices
rocket worldwide, the French government has been offering support to cover
expenses, particularly for smaller and more vulnerable businesses, providing
crucial assistance during tough times.
Despite the legislative challenges, France is a highly attractive jurisdiction
in which to do business, and in certain areas the government is making progress
in developing more simplified processes.
> “While France is a business-friendly country, it can also be challenging for
> foreign businesses. Labour laws are particularly complex with a high
> protection of the employees, the regulatory environment is very strict, and
> the French language still remains predominant in many areas, particularly with
> administrations.” – TMF France expert
2. GREECE
Greece moves up from sixth place in 2022, continuing to rank very highly for the
complexity of its business environment. A key factor is the number of changes in
legislation that occur each year, particularly when it comes to accounting and
tax.
The country is part way through a large scale digitalisation programme, which is
causing issues for businesses navigating the new requirements. For instance, the
implementation of MyData for accounting requires all submissions for books and
balance sheets to be electronic. As is the case for wider legislative changes
observed in Greece, new digitalisation requirements are demanding multiple
deadlines with different credentials on different platforms, meaning businesses
need time to understand and adapt to the new processes. These new processes are
also draining the Greek authorities’ own resources, meaning it takes longer for
them to respond to queries and book necessary appointments.
Within the next couple of years, an electronic timecard system will be
implemented for employees in Greece, meaning investment will be required by
businesses to implement this new way of working. It is likely that, given its
digital journey and historic complexity, Greece will continue to be a
challenging environment as it adapts to new requirements. However, it is
expected that, in the long term, digitalisation will make things easier for
business.
> “Greece remains a challenging environment to do business in, especially for
> foreign investors. We have officially entered the realm of electronic
> bureaucracy, with hundreds of platforms.” – TMF Greece expert
3. BRAZIL
Brazil drops down two places from its place at the top of the ranking last year,
but it continues to be a challenging place to do business. A key driver to its
complexity lies in accounting and tax processes in the jurisdiction. The
Brazilian tax system is made up of three layers – city, state and federal – and
these make for a densely regulated environment. On top of this, there are
frequent tax regulation changes. For a business to enter the Brazilian market,
they need to understand the demanding structure and seek expertise to navigate
the market.
Despite this, steps have been taken in Brazil to make operation simpler for
businesses. Over the past 12 months, there has been a simplification of foreign
exchange control rules and other requirements that are specifically applicable
to foreign investors. Additionally, for funds services there has been a revision
of the regulatory environment, which is expected to make processes simpler in
the future. With Brazil moving towards the global regulatory framework for
compliance, consistent processes and legislation should make things easier for
businesses that are already familiar with global regulation.
Although the challenging geopolitical environment is causing difficulties for
businesses globally, some jurisdictions like Brazil have become more attractive
to investors. For example, many businesses that are now unable to operate in
Russia have moved to Brazil.
> “Brazil is full of opportunities for long term investments. Short-term
> initiatives will be further impacted due to Brazilian complexity and
> bureaucracy.”<'em> – TMF Brazil expert
4. MEXICO
Mexico’s high ranking is mainly due to the mandated processes in place in the
jurisdiction. For instance, there are still a lot of face-to-face requirements
in place, which can present challenges for international businesses with senior
directors residing elsewhere.
Furthermore, legislation can be unclear and open to interpretation. For example,
in 2022 Mexico introduced UBO requirements. There was a lack of clarity when
they were launched around what documentation was needed for businesses to
incorporate. Notaries who approve businesses without the correct documentation
are subject to hefty fines and sanctions, so tend to take a risk-averse approach
to signing off required documents. This means that organisations can find it
difficult to incorporate in Mexico.
The Mexican government is also facing some controversy due to its position on
renewable energy, taking a clear stance to block foreign investment into
renewables in favour of supporting more traditional fuel-based energy sources.
This is a polarising decision because the negative environmental impact is
countered by the financial support it provides to the many Mexicans working in
fossil fuel industries.
> “Most of all, investors need to trust the rule of law. It exists and it is
> observed. They also need to be ready to go through a period of understanding
> processes and procedures to stay compliant and they need to adapt to the way
> of doing business in Mexico.” – TMF Mexico expert
5. COLOMBIA
When foreign businesses enter Colombia, there can be some initial struggle to
understand how certain laws and regulations work. Colombia is a highly regulated
jurisdiction, so adhering to its many laws is an essential aspect of operation.
For instance, when transferring funds between jurisdictions, specific
requirements need to be met, such as filing an exchange market form. Once
businesses understand and are familiar with this process it doesn’t create too
much complexity, but it’s an example of how adapting to doing business within
Colombia can initially prove challenging.
In the past 12 months, Gustavo Petro has been elected as the new president of
Colombia. Petro is left wing, which has created some tension as, prior to his
election, the government was more right wing. Furthermore, tax reform that was
approved in December 2022 will bring complexity for organisations operating
within the jurisdiction, as they adapt to the changes.
Colombia has also seen a devaluation of the Colombian peso, related to wider
issues linked to inflation. This meant some organisations halted incorporation
plans in 2022. In early 2023, the financial climate has become more stable, so
businesses appear to be resuming plans to enter the jurisdiction.
> “Colombia is a country open to investment. Regulation and processes may be
> difficult to understand at first, but after a couple of months investors seems
> comfortable with the complexity of the country and can navigate it properly.”
> – TMF Colombia expert
6. TURKEY
Turkey remains one of the more complex jurisdictions for foreign businesses to
operate in, in part driven by the large number of legislative changes that occur
each year and the relatively brief period allowed to adapt to these changes.
Over the past year, the Turkish economy has been suffering from hyperinflation
and currency fluctuations, which is worse in Turkey relative to global
indicators. Hyperinflation means that companies are having difficulties with
price stability and are having to set their prices in a stable and convertible
foreign currency. Currently there is a lack of structured fiscal and monetary
policies in place to help the economy fight these challenges, making it
challenging for businesses to have confidence in the market that they are
operating in.
Turkey has observed an increase in global regulatory propositions in recent
years. Adapting to these changes is causing complexity for businesses. Although
this is causing challenges in the short term, it is expected that once providers
and businesses are familiar with the new processes, it will make the
jurisdiction more attractive for foreign businesses wishing to operate
transparently.
Turkey will have a general election in the coming year, so some political
tension is anticipated. This means that some major investments may be put on
hold until there is a more stable political environment.
> “In an environment where Turkey offers services to multinationals, and the
> decision-makers are outside of Turkey, they need to be aware of frequent
> changes in regulation and act quickly in adapting to the required changes as
> the signing authority.” – TMF Turkey expert
7. PERU
Peru retains its place among the most complex jurisdictions in the GBCI due to
the bureaucracy of certain processes, such as the need for face-to-face
interactions and multiple registrations with public notaries in order to
incorporate. This cumbersome process means that establishing an entity typically
takes around 20 days in Peru, whereas in jurisdictions at the other end of our
ranking, incorporation can happen in a matter of hours.
Political unrest in Peru, including widespread protests, has caused uncertainty.
Despite the great opportunities and natural resources Peru boasts to drive its
economy, confidence can be shaky for organisations entering the country. More
time may be needed to rebuild a sense of stability to attract FDI.
Due to the abundant natural resources in Peru, sustainability is a key topic and
ESG is increasingly becoming a focus. For instance, within the mining industry
large mines employ state of the art technology to drive green ways of doing
business. However, Peru has many illegal mines that do not follow green ways of
working and that also provide funding that drive political unrest.
Peru, like many other South American jurisdictions, has faced issues with
inflation, compounded by the war in Ukraine. Peru was unable to import as much
urea as before the war, driving up prices within the jurisdiction. This
demonstrates the wide reach of a war that impacts jurisdictions across
continents.
> “Peru is a country with a focus on industries like farming, mining, fishing
> and infrastructure services. You need to keep in mind the political situation,
> but there are many opportunities, the economy is strong and business
> continues.” – TMF Peru expert
8. ITALY
Italy continues to feature at the complex end of the GBCI rankings, largely due
to its complex regulatory system, which frequently changes and is noted for the
inefficiency of some processes. Due to the frequent changes in regulation there
is often room for interpretation, and a lack of understanding from the
authorities’ perspective, creating challenges for businesses.
The areas of payroll and human resources are particularly complex in Italy.
Employment law strongly favours employees, and it is costly for businesses to
terminate underperforming staff. Businesses are guided to seek legal advice
before starting the process, as trade unions are increasingly involved.
Furthermore, Italian employers are particularly impacted by the ‘great
resignation’. Many companies are feeling the pressure and have had to invest in
retaining employees to compensate for increased attrition. The impact of this
has been higher in Italy than other jurisdictions due to its traditionally lower
salaries. In years to come, there is no expectation that labour laws will be
simplified, so HR and payroll complexities will persist.
Despite complexities for businesses operating in Italy, as the third-largest
economy in the EU, the country has many advantages, such as its location as a
major shipment hub and entry point to the European single market.
> “Italy has a high degree of industrialisation, with only Germany producing
> more in Europe. R&D investments are comparatively high and infrastructure is
> very well developed. Due to the high degree of innovation and the
> traditionally high quality of Italian goods and services, many companies have
> been able to achieve excellent global market positions.” – TMF Italy expert
9. BOLIVIA
Bolivia is considered a complex place to do business due to the focus on
localisation. The authorities mandate that certain processes must be completed
in Spanish, which can serve as a barrier for foreign businesses as they may need
to find a local partner or translator to support.
There are also residency requirements. A public limited company operating in the
country must have a Bolivian national or a legal resident on the board of
directors and as a legal representative of the company. This increases
complexity for foreign businesses seeking to enter the jurisdiction who do not
have local ties in place during the incorporation process, needing to appoint
new senior team members to satisfy this requirement.
Bolivian accounting standards also require businesses to keep their records in
the local currency – Bolivian bolíviano. It’s not a currency that international
businesses may have come across before, so this can cause issues. Financial
statements must also be signed by the same accountant who keeps the accounts,
which again localises the process.
This focus on localisation also extends to the workforce. No business in Bolivia
can have more than 15% of foreign employees on its payroll. This prioritises
Bolivian employment over foreign employees, which is positive for Bolivian
residents, but can cause problems for foreign organisations who have a more
international workforce.
> “Bolivia is in the heart of South America. Foreign companies can consider it
> as a strategic country to accumulate their products and distribute them to the
> rest of that region.” – TMF Bolivia expert
10. ARGENTINA
Doing business can be complex for foreign businesses in Argentina for a range of
reasons. For instance, incorporation can be quite cumbersome and slow due to a
need for multiple points of interaction with authorities.
Rules and regulations in Argentina also change regularly which can drive
complexity for businesses that need to adapt to new ways of working. The
jurisdiction takes a traditional approach to supporting workers, which although
positively protects employees, can create difficulty for businesses who need to
meet certain stringent requirements.
Further complexity has risen in recent years due to massive inflation in
Argentina. The jurisdiction historically has faced hyperinflation, so the
current global economic conditions have compounded this driving inflation rate
to a staggering 95%. Consequently, businesses need to adjust salaries several
times each year. Businesses need to adjust and readjust payroll, contracts and
other employee documentation which can be timely and costly.
Despite the complexity that inflation brings, the war in Ukraine has also
created opportunity for Argentina. The jurisdiction is working to become more
self-sufficient for fuel and plans to become an exporter in future. Therefore,
it’s likely Argentina’s economy will be boosted moving forward as it works to
fill the global demand for fuel created by the conflict.
> “Argentina is a very complex market but it is full of great opportunities. A
> market of 45 million people and great potential in lithium, oil, mining,
> renewable energy and agrobusiness. It has a large industry market and the
> direct presence of many multinational companies.” – TMF Argentina expert
THE GLOBAL BUSINESS COMPLEXITY INDEX 2023
This article is an extract from TMF Group’s latest report: The Global Business
Complexity Index 2023.
Explore the GBCI rankings, analysis and global trends, to help you cut through
the layers of corporate compliance complexity – download the report in full
here.
To find out more about the drivers of business complexity in the jurisdictions
that matter to you, why not explore our Complexity Insights Dashboard?
Written by
TMF GROUP EXPERTS
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