2. World Class Improvers Lynn Lynch Companies House UK

3. World Bank indicators Reforms One stop shop Cutting minimum capital requirements Standardised incorporation documents Online procedures including start up Simplifying registration formalities

4. World class improvers What have jurisdictions done to excel or make marked improvements in e- filing and compliance?

5. World class improvers For ECRF: Belgium, Croatia, Czech Republic, Estonia, Germany, Great Britain, Italy, Romania, Sweden.

6. World class improvers Belgium – top performer in % documents filed electronically XBRL Free on-line software Tracking Lower charges for on-line filing Digital certificate

7. World class improvers Croatia – processing time, % documents filed electronically One stop shop 5 steps – 1 step Start up from 40 days to 1 day On-line registration 24hrs, paper 14 days E-cards Law reforms

8. World class improvers Estonia – processing times, % of returns filed electronically and accounts filed on time Agreements between the courts and ministry E-notar system Digital signature Pre-filled documents No notorisation for e-filed documents Protection from hijack Mandation for e-filing accounts

9. World class improvers Romania - processing times, accounts filed on time and formats available to the public Non authorisation Communication between register and authorities Procedures regulated by law Dissolutions

10. World class improvers UK – compliance rate improvement May 09 Accounts compliance 97.7% Annual return compliance 96% May 08 Accounts compliance 90.5% Annual return compliance 86%