Business and Industry Law Articles

Articles written by attorneys and experts worldwide
discussing legal aspects related to Business and Industry.

How to Convince Grandma That Long Term Care is Needed

It can be stressful and overwhelming for Grandma to think about the possibility of long term care,especially a nursing home.

Understanding Estate Tax Exclusions

The federal government and many states impose an estate tax on the value of your assets at the time of your death

Pet Trusts Can Care for Your Animals

Trusts are not just an estate planning tool to provide for your human family members. Many states now recognize "Pet Trusts" that allow you to consider your dog, cat or other companion animal as part of your estate plan.

Amity Company: The Thai Company without Thais

The Foreign Business Act (1999) of Thailand (the "Act") generally restricts foreigners from engaging in most business activities in Thailand, without special permission as provided by the Act. Serious violations of the Act by a foreigner or facilitated by a Thai carry significant criminal penalties.

Arbitration - Enforcing Contracts Outside of Thai Courts

If you are doing business in Thailand you might have already had some experience with the local court system. An all too common complaint of the local business community is that court proceedings in Thailand are agonizingly slow.

Nigeria Sovereign Wealth Fund Law

A Sovereign Investment Authority (Establish, Etc.) Act, 2011 has established for Nigeria a Sovereign Investment Authority. This Authority is charged to receive, manage and invest in diversified portfolios the excess of the medium and long term revenue of the Federal, States, Local Governments and Area Councils. The Proceeds of these investments are statutorily required to create a savings base for the country, develop infrastructure that will attract local and foreign direct investments.

Estate Planning: You Have Options

A lot of individuals who have not done any research into the subject assume that they are going to be drawing up a last will when they get serious about estate planning. In fact, you’ll see websites out there contending that planning your estate is the easiest thing in the world. All you have to do is purchase a blank generic last will document and fill in the blanks and it is as simple as that.

Who Will Manage My Child’s Finances if I Die?

Many parents with children under the age of 18 create a will to name a guardian for their children should both parents die unexpectedly. While they name a personal guardian for their children, what about the financial aspect – particularly if their children inherit the parents property outright as well?

Israeli Tax and US LLC

A Limited Liability Company (LLC) is an important investment vehicle for Israelis who operate in the US. An LLC is a company incorporated under the laws of one of the US states. In practice, LLC’s are often formed in the state of Delaware for administrative ease. They are relatively cheap to form and run. An LLC does not have shareholders, but rather members.

User Agreements for your website

Don't think you need contracts for your website? Think again! Consult a lawyer today that specializes in internet law.

“I Never Signed Nuthin!” Five Tips For Small Biz Internet Contracts

If you’re a small business with an e-commerce website you’d be best served making sure your site does substantiate understanding of the transaction and it does confirm assent to the terms in what the courts have uniformly called a “fair and forthright” manner. Here are five tips to help you do just that.

Estate Planning is Relevant to All Adults

Estate planning is something that a lot of people put on the back burner for any number of reasons. Perhaps the most common one would be the fact that many individuals look at the average life expectancy of 78 years plus and figure that they have plenty of time before they have to start taking estate planning seriously.

Internet Marketing Law - FTC and Advertising Rules

Marketing and Advertising on the Internet is subject to the same laws as any other medium. Sometimes people do not follow those rules, and the FTC or State AG is involved.

Three Ways To Create a Trust

A trust is a powerful estate planning tool,and there is more than one way to create a trust,including…

Estate Planning and Unusual Will Bequests

Unusual last wishes are nothing new in the estate planning business, in fact, there are several famous last wishes throughout history, including: Napoleon Bonaparte left a wish to have his head shaved and the hair divided up amongst his friends.

The Common Types of Business Formation

When an entrepreneur wants to form a business, it is be important for them to carefully select which type of business structure will best suit their needs. A business litigation attorney will be able to explain the advantages and disadvantages of each type of structure along with the tax consequences and how they will affect you.

On Governor Delete, the Stink Eye and Raising Your Bar

There is this thing called spoliation of evidence and if you get caught doing it, well, just take out your wallet and start spilling the Benjamins.

What Constitutes a Supplementary Award of CIETAC Arbitration? – A Recent Interpretation by a Hong Kong Court

In an action brought before the Court of First Instance of High Court of Hong Kong Special Administrative Region (“Hong Kong”) for enforcing a CIETAC arbitral award earlier this year, Justice John Saunders rejected a claim that three official letters issued by the Secretariat of CIETAC constituted a supplementary/additional arbitral award.

Estate And Gift Taxes Are Unified

When you are engaged in the process of estate planning one of the primary objectives is going to be to do what is necessary to prevent asset erosion.

Too Many Eschew Retirement Planning

They say that time flies, and it would appear as though a significant portion of the baby boomer generation is finding out just how true this statement is.

Amy Winehouse Left Inheritances to Immediate Family

It is always sad to see a person pass away at a young age under any circumstances and perhaps we really shouldn't place celebrities on such a pedestal.

Areas of Investment Provided by the Ethiopian Investment Laws for Domestic and Foreign Investors

Do you want to know about areas of investment permitted for investment according to Ethiopian law?

Estate Planning: Have You Remembered Your Dog or Cat?

Estate planning is an involved endeavor on a number of different levels. Of course you have to prepare your assets for eventual transfer to your loved ones, and this can be rather complicated for some people.

The Operation of a Cyprus Company

This articles presents in a summary form the operation of a Cyprus company.

Extending Retirement Date Can Be Wise

There are folks who go through life with the vague belief that they will be retiring when they reach their middle 60s without recognizing the fact that this is not a given. The word “retirement” can sometimes sound like a entitlement and it would certainly be nice to be able to relax and enjoy the latter portion of your life without having to work. But in the end, the word simply defines the decision to step away from your career. Poll: Baby Boomers Unprepared for Retirement

At the present time there are 10,000 people applying for Social Security for the first time each and every day because of the fact that the baby boomer generation is reaching retirement age. This in itself is a stunning statistic, but when you hear that this number of daily applicants is expected to persist for the next twenty years it really gets your attention. Are all of these people prepared for retirement financially?

Estate Planning Making Provisions for Pets

When you are planning your estate failing to remember all of the people that you would like to include on your inheritance list is probably not going to be much of a concern. Yet, you may be surprised to hear that there are a lot of people who actually do fail to make provisions for loving dependents who are actually still living at home.

Retirement Planning and the HECM

Understanding all the options that are available to you is key when you are planning for your retirement years. This is one of the reasons why it is a good idea to work with a retirement planning attorney well in advance of your retirement so that you can tap into that expertise and formulate a fully informed plan.

Invalidation of Loan Agreements

  By Integrites
On the 06th of July 2011 the High Specialized Court of Ukraine on civil and criminal cases finally put an end to a long and fascinating story named "the legitimacy of concluding loan agreements in foreign currency."

Peculiarities of Cross-Border Contracts under Ukrainian Law: Key Points to Consider

  By Integrites
This article aims to highlight the most essential legal requirements of Ukrainian legislation to foreign economic contracts which should help foreign companies to identify certain principal points subject to negotiations between the parties.

Resolving Conflicts between Shareholders - Ukraine

  By Integrites
Any joint stock company, if it has at least two independent shareholders, is a center of interest of several parties being in diverse relations. The interest of each of the "co-owners" certainly has its vector. At that rate, the appearance of conflict situation is just a matter of time. The greater is the difference in the objectives of interests the less time is needed.

Ukrainian Antimonopoly Clearance Procedure in M&A Deals

  By Integrites
This article provides a brief overview of certain aspects of the Ukrainian antimonopoly regulations that may be of some help while considering the necessity of obtaining Ukrainian antimonopoly clearance in transborder M&A transactions.

Disclosure Obligations in Debt and Equity Offerings - Ukraine

  By Integrites
Whether it’s a start-up project or a successfully running company, at some point in time every business faces a need to raise money for a variety of reasons. There are two basic ways to raise capital: either debt or equity. This article focuses on comparative analysis of primary disclosure requirements for debt and equity offerings.

Establish and Register a Company in Jordan

How to establish a company in Jordan.

Privatizations in Turkey

The fundamental transformation in Turkish economy has been observed during the massive privatization process since 1994. The investment opportunities in Turkey are particularly attractive in the framework of country’s ongoing attractive privatization agenda. The involvement and participation of international investors is highly encouraged by the law in course of current privatization program.

New Turkish Commercial Code

It is a fact that, the Turkish Commercial Code (hereinafter referred to as TCC) numbered 6267 and dated 1957, has been implemented and in force more than 50 years. While most of the European Countries have made amendments to their commercial regulations in accordance with the recent developments, no major amendments were made to the TCC. On this ground, it became insufficient in terms of new market requirements and need of global market economies developments.

Enforcement of Foreign Commercial Arbitration Awards in Ghana

This article provides information to law firms and their clients to help them strategize on how best to get their foreign commercial arbitration awards enforced in Ghana.

Breach of Contract: Legal Remedies That Can Be Pursued

No matter whether contracts are written or oral, they are meant to fulfill a promise – and when they’re broken, the non-breaching party can pursue legal remedies. Breach of contract is one of the leading causes of lawsuits for damages and court-ordered “specific performance” of the contract in the U.S. courts.

A General Overview on Natural Gas Market Law in Turkey

Recently, many local and international investors request to obtain more information as regards Turkish Natural Gas Market Law. The main aim of this article is to ensure a brief overview on Natural Gas Market Law in Turkey and accordingly to inform the readers concerning essentials of the legal structures such as the sources of natural gas market law, the type of natural gas market licenses, administrative procedures, administrative fines and sanctions and competition.

Business Establishment Models and Procedure for Foreign Investors in Turkey

The main aim of this article is to introduce business establishment models and procedure in Turkey to foreign direct investors who has intention of doing business in Turkey.

Preventing Hidden Commercialization of GM Foods - Peru

A resolution stated that food prepared from transgenic products must contain this information on its label, whether or not there is proof that the products are harmful to health.

Incentive Trusts Can Fill a Need

Estate planning involves numbers,legal instruments and tax awareness,but the fact is that it also involves people.It is not always as simple as saying okay,I have five heirs,they all get a fifth of the estate and they can use it as they say fit.

Construction Work Contract - Indonesia

  By Leks&Co
Background: Construction service is one of the activities in the field of economy, social and culture which has important role in the achievement of various objectives to support the realization of the national development goals. Therefore, the implementation of construction services needs to be regulated to carry out the orderly of the construction work.

Addressing End-of-Life Realities

We have a tendency to treat death as though it is some sort of taboo subject,but the fact is that it is as natural as birth and something that we will all face at some point.

The 4 Healthcare Directives You Need Now

Healthcare directives allow you to remain in control of your health care decisions.They are an essential part of your estate plan.Below are the legal documents that comprise healthcare directives.

6 Easy Estate Planning Tips

Estate planning is a legal process that allows you to prepare for the future.It is important to take advantage of this planning so that you are able to outline your wishes and have a plan in place for the unexpected

Oil Market Law in Turkey

“A general overview on Oil Market Law in Turkey” by Att. Arzu Ongur Ergan

Why Become a Franchisee

Are you wondering why to become a franchisee? Are you stuck not knowing whether you would make a better business owner or franchisee? Deciding to become a business owner is just one of the many decisions that have to be made when it comes to running a business.

Estate Plan Updates May Be Called for

It is important to understand the fact that the initial estate plan that you put in place is probably not going to be appropriate forever. If you were to visit with an estate planning attorney when you are a young adult you may execute advance health care directives, put together a last will, and make sure that you have adequate life insurance coverage.

Legal Claims and Defenses in Franchise Litigation

Franchise relationships sometimes end badly. Depending on your perspective, a bad ending might be the franchisee quitting the system, or the franchisor terminating or refusing to renew the franchise. By this time, one or both sides have a lot invested in the bad relationship, which leads to posturing and threats and sometimes litigation.

Termination and Non-Renewal of a Franchise

All franchise relationships end sometime, usually by the franchisee selling the franchise, dropping out of the franchise system or getting kicked out. In this article, the author briefly summarizes what happens when a franchisee sells, leaves or quits a franchise system, or when the franchisor terminates or refuses to renew the franchise.

Leases for Medical and Dental Offices

Medical and dental offices need special lease provisions. All leases need a little negotiation and revision, but leases for physicians and dentists need a little more. In this article, the author discusses some advanced lease provisions that health care providers frequently need.

Commercial Lease Terms - Advanced

Some tenants need special lease provisions, for example, medical practices and businesses in the computer industries. In this article, the author discusses special, advanced lease provisions that tenants frequently need.

Intelligent Estate Planning Can Include Educational Gifts

One of the things that you must concern yourself with when you are planning your estate is the looming specter of the estate tax. At the present time the estate tax exclusion is $5 million and the rate of the tax is 35%. So you may think that you are not exposed to the estate tax if your estate is worth less than $5 million. However, these parameters are not permanent.

Recent Developments in Turkish E-Commerce Legislation

The volume of e-commerce has been constantly expanding in Turkey. The total e-commerce volume of 15,2 million TL recorded in 2010, is expected to expand by 50% in 2011.

Limited Liability - Business Law

Limited Liability is an often misunderstood concept, especially with regard to small business owners.

Medicaid Eligibility & Gift Giving

Long-term planning is challenging because you have to anticipate future events. Some are personal and unique to you and your family, and others are changes to the collective landscape that we all must deal with. The best way to proceed is to be aware of the current lay of the land with a full understanding of all of your options. Of course this is best achieved with the expert guidance of an experienced estate planning attorney.

2009 To My Dog Lucky

If you have a dog, cat or other pet, you know that the unconditional love and affection our pets devote to us improve the quality of our lives in ways nothing else can. Who Will Care For Your Pets? If you have a dog, cat or other pet, you know that the unconditional love and affection our pets devote to us improve the quality of our lives in ways nothing else can. This is why they deserve our respect and dedication even after we pass away or become incapacitated.

2010 Living Trusts Caculating Benefits

Chances are you’ve already heard a lot about the attributes of Living Trusts: avoiding probate and legal quagmires, sometimes lowering estate and/or income taxes and protecting privacy. Yet it’s also important to receive solid estate planning guidance before making final decisions, and to carefully weigh the benefits and potential drawbacks.

2010 Dangers of Do it Yourself

Estate planning is an essential part of life and death. In planning for our future and our family’s future, we must take stock of who we are, what our goals are, and how we want our estate distributed. With the easy availability of do-it-yourself Wills and Living Trusts, it can be all too tempting to take care of your estate planning needs yourself, rather than pay, what may seem like high fees, to an estate planning attorney.

SBA 504 Loans

The benefit of SBA 504 Loans for Growing Businesses.

A Checklist of Reasons to Start Your Own Business

Here is a list of reasons why you may want to start your own small business.

Asset and Liability Protection for Your Business or Rental/Investment Property

If you purchased real estate as part of a business purchase, if you inherited real estate, if you are retired and own properties you want to turn into rental properties, the organizational engineering you do is not just to save on taxes. The cheapest form of insurance you can buy may be the limited liability you gain when you keep your property in a limited liability company (“LLC”) or limited partnership designed to protect you from the liability associated with property.

Alternative Dispute Resolution and Arizona Businesses

Increasingly, businesses are including alternative dispute resolution (ADR) clauses in standard business-to-business and consumer contracts, and even businesses without ADR clauses opt for ADR procedures to resolve disputes while keeping court and legal costs to a minimum.

Dissolving a Business in Arizona

Before you take steps to dissolve your partnership—general, limited, or limited liability—get state and federal income tax advice, and make sure you fully understand the financial ramifications of shutting down your business.

Arizona Business Partnerships

A general partnership forms whenever you associate with at least one other person to run a for-profit business.

S-Corporation or C-Corporation? Incorporating in Arizona

S-corporations and C-corporations share many of the same advantages and disadvantages. Probably the single biggest drawback to both forms of corporation in Arizona is the difficulty of proper incorporation. The process is much more complex—and requires much more accountant and attorney involvement—than forming a limited liability company, sole proprietorship, or partnership.

Working Beyond Your Means

1. Character as Destiny: Sometimes That’s Not Good. - Ralph Waldo Emerson -- who wrote the essays Self Reliance and Compensation, among others -- might have loved my law firm Clients, who tend to be hard-working, self-reliant, persevering and intelligent, just to name a few of their good personality traits. In short, they have “Character.”

EU Budgetary Perspectives 2014-2020

The European Commission has faced the challenge of being able to fund a number of policy areas where the EU could be more effective, by acting at EU level, in preparing its proposals for the future budget of the European Union. In its proposal, based on the Europe 2020 Growth Strategy, a new funding potential can be seen attempting to ease the direct impact of the national budgets with the creation of a new Multiannual Financial Framework (MFF).

How to Reduce Your Estate Planning Expenses

For some people, the idea of spending money on an estate planning attorney might seem like an unnecessary expense.

Appointment of Board of Directors and Board of Commissioners of the Limited Liability Company - Indonesia

  By Leks&Co
The Law Number 40 of 2007 on Limited Liability Company (“Company Law”) regulates the provisions about one of the most important organs of the limited liability company (“Company”), that is, Board of Directors (“BOD”) and Board of Commissioners (“BOC”).

Mechanism on the Application for Investment Licenses - Indonesia

  By Leks&Co
To create an order in the investment activity, the authorized body needs to set out a line of licensing process before an investor could conduct the investment activity in the territory of Indonesia. Investment Coordinating Board (Badan Koordinasi Penanaman Modal) (“BKPM’) introduced a system, namely Integrated One Door Service (Pelayanan Terpadu Satu Pintu) (“PTSP”) whereby investors can enjoy certain facilities.

Avoiding Probate – Does it Matter to You?

Nearly two hundred years ago Benjamin Franklin wrote, “Nothing is certain but death and taxes.” In current times, probate is often the step that occurs between a person’s death and the payment of their remaining taxes. Probate is the legal process supervised by the court system which insures that a deceased person’s estate is properly distributed and all remaining bills are paid.

The Dangers of Dying Intestate

Many people think that wills are only for the rich. I do not have a lot of property, why should I worry about having a will. Some people just do not like to think about dying and drafting a will seems morbid. If you do not execute a will before you die, you die intestate. Dying intestate means that what property you have will be divided among your remaining relatives by the laws of intestate succession.

How Special Needs Planning Protects Your Loved Ones

With professional special needs planning, you can rest assured that money set aside for a loved one’s care will be protected, as well as not hinder their ability to receive other kinds of assistance.

New Year Ushers in Revised Estate Tax

The estate tax was repealed in 2010 due to a provision that was contained in the Economic Growth and Tax Relief Reconciliation Act of 2001. This was a welcome respite from what many derisively refer to as the “death tax,” but it was scheduled to return in 2011. When the tax was last in effect in 2009, the exclusion was $3.5 million, and the top rate of the tax was 45%.

2010 Long Term Care Study Raises Concerns

Estate planning is part of the broader field of elder law, which invariably includes retirement and incapacity planning. All of these things are connected, and to put it bluntly, you can't pass along what you don't have. So the expenses that you incur during the years that precede your death are going to impact your estate quite profoundly unless your wealth is truly extraordinary.

What is Assisted Living?

Assisted living is a type of residence for the elderly and disabled that may need assistance with daily living, but don’t necessarily need around the clock care like is available from nursing facilities. When someone lives in an assisted living residence, they have far more privacy and independence that they would have if they were a resident at a nursing facility. Residents of an assisted living facility are free to come and go whenever they choose.

All about Probate Attorneys

Probate attorneys are a calming and supportive presence, guiding the executor of an estate through the process of estate settlement. When a loved one dies and you’ve been named in a position of responsibility, executor, it can be an overwhelming and stressful time in your life. The probate attorney knows this and will help you.

Generation Skipping Trusts Can Provide Tax Savings

Due to provisions that are contained in the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, the estate rate was reduced from the 55% that had been scheduled down to 35% in 2011 and 2012.

Inheritance Planning and Long Term Support

The first priorities when you are engaged in the process of estate planning are usually going to involve inventorying and positioning your assets, but it is important to remember the recipients as well. The inheritances that you will be leaving behind to your loved ones are going to be going to specific individuals who have unique personalities and proclivities.

Probate: Public, Expensive and Time Consuming

Traditionally people tend to think about estate planning as the practice of drawing up a last will. They assume that alternate vehicles of asset transfer, such as trusts, are only something that the wealthy should consider. This is really not the case because there are a number of pitfalls involved in using a will as your vehicle of transfer, and they stem from the fact that your estate must pass through the process of probate when you use a will.

Do you Need a Family Limited Partnership in Your Estate Plan?

If you have a family business that you would like to pass down to the next generation, a Family Limited Partnership may be an estate planning tool to consider.

EU’s Smart Specialization Strategies Platform - Smart Growth in Europe 2020

In the European Commission’s Communication regarding the contribution of the regional policy in the area of smart growth in the Europe 2020 strategy, the central role of European regions in this process is primarily recognized.

Estate Planning Strategy for Small Business Succession

When you are in a small business partnership with others you must approach estate planning differently than those who don't have assets tied up in a business.

Summer Food Safety Tips

It is a known fact that cases of "food poisoning" or food-borne illnesses rise in the summer months, mostly due to warmer temperatures, a rise in humidity and the fact that people get together for picnics and barbecues, where washing facilities are not readily available.

A Look at the Veterans A & A Pension

Those who are planning for the latter stages of their lives are tasked with the responsibility of trying to make projections with regard to the expenses they can anticipate.

Are Entitlements for Seniors Sacrosanct?

One of the most pressing matters facing lawmakers on Capitol Hill at the present time is the federal budget.

Advance Health Care Directives Are Important Piece

When you are planning for the future there are a number of different components that you must include if you want to be totally prepared for any and all eventualities.

Setting Up a Representative Office in Thailand

Foreign investors and companies who would like to set up a 100% foreign owned company in Thailand may resort to establishing a Thai representative office with reference to its main office elsewhere outside Thailand.

China Releases New Rules Guiding Merger Control Review

The Anti-Monopoly Law (“AML”) opens a new landscape for merger and acquisition practice in China. Regardless where a merger takes place, if the transaction satisfies the prescribed conditions, it must be filed with China's Ministry of Commerce (“MOFCOM”), the agency charged with enforcing the merger control laws in China, for business concentration review.

California Whistleblower Qui Tam False Claims Act Lawsuits for Treble Damages on Government Contracts

The California and Federal Laws on False Claims on Government Contracts and Public Works Contracts create the risk of Liability for Treble damages, Civil Penalties and disbarment in WhistleBlower Qui Tam Lawsuits for all government contractors which could effectively wipe out any possible profits on public contracts.

Your Estate and Your Small Business

One of the primary reasons why it is advisable to retain the services of an estate planning attorney when you're planning for the future is the fact that every situation is unique. Though there are websites that would tell you otherwise as they to try to sell "one-size-fits-all" template documents, the best course of action is going to vary on a case-by-case basis.

Revocable Living Trust or Last Will?

Many people equate estate planning with the creation of a last will. While it is true that the last will is the most widely used estate planning vehicle it is not always the best one. The primary reason why alternatives are often suggested is because of the fact that your estate must pass through probate when you use a last will as your vehicle of asset transfer. Many people choose to avoid probate, and there are a few good reasons for doing so.

Estate Planning: Keep Your Pets in Mind

One of the challenges that you face when you are planning your estate is the fact that its distribution will be your final act of giving. You will no longer be there when your loved ones need assistance, so this final act of giving is a profound one indeed. Of course some of your family members will usually need the help more than others, but none of them will be more dependent than the four-legged variety.

Communication with Your Estate Planning Attorney

Estate planning is a legal matter that differs a great deal from some of the other issues that you may have encountered that required legal advice on a couple of different levels. For one thing, estate planning involves some very sensitive and highly personal information. Of course there is the financial side of things, and revealing all of your financial data to another person is always going to require a certain level of trust.

Buy-Sell Agreements: Small Business Succession Planning Solution

It is often said that you should use the correct tool for the job at hand, and in a very real sense the difference between amateurs and professionals has everything to do with utilizing the right tools.

Incapacity Planning is Important

Planning for the latter portion of your life has its ups and downs. When you are immersed in your working years and find yourself looking forward to an active retirement it can actually be fun to map out a financial strategy that will culminate in the ability to enjoy your golden years to the utmost. And though it certainly couldn't be described as “fun,” most people are aware of the fact that they must engage in estate planning as well.

M&A in Belarus: A Market in the Making

The M&A market in Belarus is in the making at present. However, in recent years the M&A activity has become more intense in such areas as banking, telecommunication, insurance and other sectors, mainly due to the heightened interest in Belarusian economy and constant liberalization of business regulations.

Protection of the Minority Shareholders in Belarus

In the liberalization of the economy is actively conducted and actions for improvement of investment climate are carried out. In spite of the fact that the Republic of Belarus has worsened its positions in Doing business rating that was made by the World Bank in 2010 in comparison with the previous year and has taken only the 68th place among 183 countries, positive tendencies in the legislation regarding improvement of all indicators are observed.

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