61. Fundesa's Business Guidebook Foreign branches do not require a board of directors; however incentives and tax holidays,the Drawback Industries law allows single business to qualify http://www.quetzalnet.com/Bus_Guide.html

BUSINESS GUIDEBOOK Legal Framework for Foreign Investment Foreign Investment in Guatemala Registration of a Local Company Types of Guatemalan Companies ... Tourism Law LEGAL FRAMEWORK FOR FOREIGN INVESTMENT Guatemalan law explicitly promotes investment and includes provisions that recognize and guarantee private property rights equally for Guatemalan nationals and foreign investors. No restrictions are placed on foreigners on owning any amount of stock in any Guatemalan company. All sectors of the Guatemalan economy are open to both local and foreign investment and ownership; however, some restrictions apply to sectors considered to be of strategic interest, such as telecommunications and some forms of transportation. Other than applicable taxes, no restrictions apply to remittance of profits and repatriation of capital. Guatemalan law supports an open market respecting entrepreneurial activity and foreign investment. FOREIGN INVESTMENT IN GUATEMALA Foreign investment in Guatemala is usually carried out by establishing a local company or a branch of a foreign company. REGISTRATION OF A LOCAL COMPANY Legally establishing a local company in Guatemala is a simple and quick procedure, taking approximately two weeks for provisional registration and a maximum of four months for final registration. A company may begin operations under provisional registration.

62. J&W Library | Research | Databases LexisNexis Universe A news, law, and business information service Government CollectionCurrent news pertaining to law enforcement and all branches of the http://library.jwu.edu/res_dbs.htm

These databases are organized alphabetically within subject areas. Remote access is available to those databases where indicated by RA general topics business education health/nutrition ... a-z General Academic Search Premier RA Biography Resource Center Biographies of people worldwide in many fields throughout history: artists, authors, business and government leaders, historical figures, politicians, popular entertainers, scientists, sports figures, and people currently in the news. Search for people based on nationality, ethnicity, occupation, gender, and birth or death year. RA CQ Researcher Explores current topics in the news in depth. Subjects range from social and teen issues to environment, health, education, science and technology. Articles include charts and graphs, pros and cons, chronologies, bibliographies and a list of contacts. RA Emerald Full-text management-related articles in various fields including Accounting, Education, Healthcare, Hospitality, Human Resources and Professional Development, Library Services and Information Management, Marketing, Nutrition and Food Science. See a Reference Librarian for password. RA Facts on File Reference Suite Reports on controversial topics, current events, statistics, health, science, and controversial issues. Contains full-text news backfile to 1980, archive coverage from 1970-1979, and coverage of historic events going back to 1940.

63. Gaming business Organization. officials and staff from both political parties in the executiveand legislative branches of government State Capital Global law Firm Group http://www.fraserlawfirm.com/gaming.html

GAMING (CASINO) Gaming in Michigan . While the Michigan Lottery and pari-mutuel horse racing industry are well established, other types of gaming (including casino gaming) have only recently become major industries in Michigan. In addition to 17 well-established Native American-owned casinos, the passage of Proposal E on November 5, 1996 permits three casinos to operate in Detroit. This law creates numerous opportunities for many businesses, some which may not be traditionally associated with the gaming industry. Knowledge of Gaming (Casino) Law . We have closely monitored activity in this arena so we can provide our clients with appropriate counsel. In addition to attorneys, the firm employs a full-time gaming analyst to insure that our Gaming Practice Group is abreast of all developments. We publish The Michigan Gaming Law Newsletter for clients and gaming industry observers. With this fax and e-mail newsletter, we keep readers informed of significant happenings in Michigan gaming within hours of their occurrence. Our subscriber list includes the top management of many of the largest casino companies in the United States, numerous state and local government officials, the general media such as

64. Mekong Sources - Business Guide To Vietnam used for foreign law firms, banks, credit institutions, insurance companies and tobaccocompanies. The categories of business allowed to operate branches have http://www.mekongsources.com/VietnamGuide.asp

MEKONG SOURCES Vietnam Cambodia Laos Myanmar Whole word only Help Need business information on Vietnam? Click here to place an inquiry. Features Mekong News This Week on the Mekong Vietnam Stock Watch Trading Opportunities ... Map of the Mekong Information Partners Phillips Fox Vietnam Legal Update PricewaterhouseCoopers Vietnam Tax and Investment Business Guide to Vietnam Mekong Law Group Business Guide to Cambodia Special Topics Exporting to the USA Labor Costs and Standards Companies in Vietnam Cambodia Trade Reports Vietnam Cambodia Country Profiles Vietnam Cambodia Laos Myanmar This Business Guide for Vietnam OSIC Building, 15/F 8 Nguyen Hue Blvd, District 1 Ho Chi Minh City, Vietnam Tel: (84-8) 824-3026 Fax: (84-8) 824-3113 Email: rusvec@hcm.vnn.vn Contact: Sesto Vecchi 11th Floor 44B Ly Thuong Kiet Hanoi, Vietnam Tel: (84-4) 825-1700 Fax: (84-4) 825-1742 Email: rusvechn@hn.vnn.vn Contact: Claire Pykett GETTING STARTED IN VIETNAM GETTING SETTLED HIRING STAFF PAYING TAXES ... REMITTING YOUR MONEY 1. GETTING STARTED IN VIETNAM Investment under the Foreign Investment Law Foreign investors may choose among several investment forms in Vietnam.

65. Guaranty Bank Buys Seven NorCal Branches From Western - 2002-09-13 - East Bay Bu may soon be able to lift $500K loan cap Outlook law firms shaken business journalsservices weather watch, Guaranty Bank buys seven NorCal branches from Western. http://eastbay.bizjournals.com/eastbay/stories/2002/09/09/daily50.html

Latest Book of Lists is here! Click here to order... Business News from East Bay NEW! Print subscribers only: Free e-dition Other Markets bizjournals.com Albany Albuquerque Atlanta Austin Baltimore Birmingham Boston Buffalo Charlotte Cincinnati Columbus Dallas Dayton Denver East Bay Greensboro Honolulu Houston Jacksonville Kansas City Los Angeles Louisville Memphis Milwaukee Mpls./St. Paul Nashville Orlando Philadelphia Phoenix Pittsburgh Portland Raleigh/Durham Sacramento St. Louis San Antonio San Francisco San Jose Seattle South Florida Tampa Bay Washington Wichita Home Latest News Print Edition Classifieds ... Networking Latest News Archives Tips Search Watch Home ... Latest News Updated: 9:32 PM PDT Tuesday, Apr 8, 2003 East Bay judge slaps Visa, Mastercard with $800M ruling Fortel will get less cash from acquisition San Ramon holding firm buys satellite broadcaster Oakland residential tower sold for $19M ... Calendar Up and Coming Events Nominations Fastest Growing Private Companies Largest Engineering Firms Largest Women-Owned Businesses ... Contact Us We want story tips, letters to the Editor. News by Industry Over 45 different industries represented. Build your own custom page or have the news emailed to you.

66. Perkins Coie: International Business strong working relationships with law and accounting establishing a place of businessin or Investments Formation of corporations; Establishment of branches; http://www.perkinscoie.com/pracarea/intl.htm

International Business Practice Overview The Hong Kong and Beijing offices add to the list of countries in which our international group lawyers have had significant working experience: in addition to the PRC there are Japan, the Republic of Korea, New Zealand, Australia, The Netherlands, Germany, France, Spain, Italy, the United Kingdom, South Africa and Canada. Many attorneys in the Firm are fluent in Chinese (Mandarin and Cantonese), Japanese, Thai, German, French, Spanish, Russian and Swedish, among other foreign languages. We maintain strong working relationships with law and accounting firms throughout the world. Our strategic alliance with Fasken Martineau DuMoulin LLP through its Vancouver, British Columbia, office was formed in response to growing demand for services to support the international business activities of our clients. Fasken Martineau DuMoulin and Perkins Coie share strengths in similar legal fields and have had a close working relationship for many years. Capabilities and Experience We handle legal issues related to the following types of transactions on behalf of foreign or "inbound" clients:

67. Advertising Services - San Antonio Business Journal 18, Who's Who in law Accounting, law Firms, Health SBA Loans; SBA Lenders, SBA Small business Awards. Senior Living, Banks with San Antonio branches(ranked by http://sanantonio.bizjournals.com/sanantonio/services/advertising/specialreports

Latest Book of Lists is here! Click here to order... Business News from San Antonio NEW! Print subscribers only: Free e-dition Other Markets bizjournals.com Albany Albuquerque Atlanta Austin Baltimore Birmingham Boston Buffalo Charlotte Cincinnati Columbus Dallas Dayton Denver East Bay Greensboro Honolulu Houston Jacksonville Kansas City Los Angeles Louisville Memphis Milwaukee Mpls./St. Paul Nashville Orlando Philadelphia Phoenix Pittsburgh Portland Raleigh/Durham Sacramento St. Louis San Antonio San Francisco San Jose Seattle South Florida Tampa Bay Washington Wichita Home Latest News Print Edition Marketplace ... Networking Advertising Services Archives Tips Search Watch Reader Demographics ... Internet Directory Each week, San Antonio Business Journal publishes a Special Report focusing on a particular industry or region. In addition, San Antonio Business Journal publishes a Book of Lists which is included with every subscription. * Indicates a Special Publication MARCH 2003 Issue date Special reports List Special publications Stock Brokerages; Independent Living Centers Commercial Real Estate Largest Office Buildings; Residential Property Management Firms

68. Krakow Business Info SA, with its headquarter in Krakow and branches all around proved to be the tenthlargest Polish business owing to in Poland are equal before the law of the http://www.krakow-info.com/business.htm

Krakow's Business information attractions entertainment culture ... Answered The best companion to Krakow The ultimate Krakow guidebook. attractions landmarks museums restaurants hotels entertainment travel See the maps: Map of the Old Town Historic District Krakow's historic area in a close-up: prime landmarks , distinct streets and squares with their names writ large. City of Krakow map Krakow districts, suburbs, city limits, arteries, streets parks , rivers and reservoirs. Driving Car in Krakow Pedestrian precinct and streets off limits to cars in downtown Krakow, parking zones and parking lots in the city center Map of the Main Roads in Krakow Main routes to, through, and out of Krakow. Poland Map Poland's national borders, neighbors, main roads , cities, principal airports , mountain ranges, rivers and lakes.

69. South Africa Online, Business And Finance - Legal business Liquor Licence Consultants Liquor Licence Consultants firm situated inthe northern suburbs of Johannesburg, specialising in most branches of law. http://www.southafrica.co.za/busfin/legal.html

LEGAL Edelstein Bosman Attorneys Attorneys, notaries and conveyancers. http://www.pta.co.za/eb/ http://www.adamsadams.co.za/ Andrew Levy and Associates Andrew Levy and Associates are a firm of consultants in the labour relations field serving a large number of South African and multinational companies. http://www.alevy.co.za/ A South African law firm, established in Cape Town in 1935, practicing in all major fields of law. http://www.abgross.co.za/ Attorney Ian McLaren The Legal Firm of Ian McLaren situated in Randburg South Africa primarily engaged in Commercial, Labour and Family Law. http://home.global.co.za/~mclaren/ Attorneys C A Mather Incorporated A law firm situated in Randburg Gauteng providing general legal advice and services http://home.global.co.za/~chrismat Specializing in Industrial Relations. http://www.ir-net.co.za/preller/ Auditor General of South Africa The Taxpayer's Watchdog. http://www.agsa.co.za/ Austen Smith South African Attorneys, Conveyancers and Notaries, lawyers http://www.austensmith.co.za/ BJR Burt Attorneys Established in 1988, BJR Burt Attorneys a firm of attorneys in South Africa, with a reputation for excellence based on expertise. http://www.bjrburt.co.za/

70. LIS Header Ask at any of our branches if you do Search EBSCO's business Source Premier oncampus off-campus. strengths in the life sciences, medicine, law and mathematics http://www.swan.ac.uk/lis/information_gateway/ejournals.asp

Quick Links to.... Opening Hours Voyager - The Library Catalogue Athens Borrowing Courses DALLAS Health Science Support Inform (LIS Newsletter) Information for Visitors Inter-Library Loans IT FAQs IT Guides Libraries LIS Public Services Overdue Books Part-Time Students Photocopying Renewals Software Loans South Wales Coalfield Collection Special Needs Student Computing Subject Databases Subject Support Telephone Directory Visiting other Libraries Search: Voyager Library Catalogue Library Services Computing Information Gateway ... Help You are here: Lis Information Gateway UWS Home Electronic journals About e-journal gateways About Elsevier Science Direct About Synergy About SwetsWise About JSTOR ... About IEL Connect to: Search Science Direct Search Synergy Search SwetsWise (on campus) Search SwetsWise (off campus) ... Search IEL What are electronic journals?

71. Mailing List RABE-L: Website: Guide To Law Online Created by the US law Library of executive, legislative, and judicial branches; legalguides Next message Dennis McConnell, Maine business School MacArthur http://ecolu-info.unige.ch/archives/rabe01/0045.html

Website: Guide to Law Online From: Dennis McConnell, Maine Business School ( Mac@Maine.edu Date: 04/May/2001 Next message: Dennis McConnell, Maine Business School: "MacArthur Foundation Grants" Previous message: Dennis McConnell, Maine Business School: "Website from Wall Street Journal: The Top Business Schools" Messages sorted by: [ date ] [ thread ] [ subject ] [ author ] Date: Fri, 04 May 2001 13:44:25 -0400 From: "Dennis McConnell, Maine Business School" < Mac@Maine.edu The current Scout Report included a pointer to a website that will be of interest to list members who teach or conduct research in various areas of law. Perhaps some colleagues of list members will also be interested. The Guide to Law Online http://www.loc.gov/law/guide/index.html Created by the US Law Library of Congress for the Global Legal Information Network (GLIN), this metasite indexes online resources for legal information worldwide. Most of the resources are briefly annotated, and all are free, quality sources of information. The index is fairly deep and divided into four primary sections: US

72. Law Office Of Melendez And Bonilla Costa Rica Lawyer Notary Attorney At Law Abog Specializing in commercial, tax, investment, international, banking, real estate, labor, and family Category Society law Central America Costa Rica...... business laws, rules, and regulations your company, and all aspects of the law thatinvolve Operating permission for affiliated companies or foreign branches; http://www.costaricaabogado.com/

Lawyer and Notary / Abogada y Notaria Telephone +(506) 221-5032 / Fax +(506) 258-2801 From the Casa Matute 50 meters east, Office Number 2162 Email Lawyer@CostaRicaLawyer.com Professional Services All commercial matters and the areas of legislation that relate to your company: Labor, Administrative rights, Registrar, Tributary, and Traffic; also, Notary Services for the legalization of any legal instrument, consulting for legal actions and contracts, the emission of certifications, title searches and the inscription steps to register property and titles are also available. Business laws, rules, and regulations Since this is our specialty, we offer legal advise in all areas that concern or affect your company, and all aspects of the law that involve commercial activity: The formation of companies, private and public Power of attorney, general and specific Trade marks and commercial names Public notary documents (Escrituras) Leases and rent contracts Loans and mortgages Operating permission for affiliated companies or foreign branches Collections by legal process Study and correction of contracts Preparation and professional formulation of internal work regulations Demands or defense of a labor demand Workman Benefits and Labor Rights Administrative recruiting (within the country ) Imports and exports Motor vehicle license plates (all of the laws that relate to vehicles ) Immigration and Residency Services Also, we offer our services to obtain immigration permissions for all of the investors or foreign workers that the company may need.

73. Business-in-laos.com, First Stop For Business In Laos The law determines the role of the bank under the new to play a role in the bankingbusiness in terms of joint ventures and the opening of branches or agencies http://www.business-in-asia.com/laos_investment2.html

BUSINESS-IN-LAOS COM Site map Home Key Information First Contacts ... Consulting Steps Required for Investment in Laos (kindly provided by the Embassy of Peoples Democratic Republic of Laos to the United States of America) STEPS REQUIRED FOR INVESTMENT IN LAOS BUSINESS REGISTRATION PROCEDURES STRUCTURE OF THE BANKING AND FINANCE SYSTEM FOREIGN ASSISTANCE STEPS REQUIRED FOR INVESTMENT IN LAOS The rights and activities of foreign investors in Laos are secure under the Law on the Promotion and Management of Foreign Investment in the Lao PDR. The general principles are outlined for reference. In section Two: Forms of Foreign Investment, it is stated that foreign investors may invest in the Lao PDR in either of two forms A joint venture with one or more domestic Lao investors or A wholly foreign-owned enterprise. A joint venture is a foreign investment established and registered under the laws and regulations of the Lao PDR and which is jointly owned and operated by one or more foreign investors and by one or more domestic Lao investors. The organization, management and activities of the joint venture and the relationship between its parties shall be governed by the contract between its parties and joint venture’s. Articles of Association, in accordance with the laws and regulations of the Lao PDR. Foreign investors who invest in a joint venture must contribute a minimum portion of thirty percent (30%) of the total equality investment in that venture. The contribution of the venture’s foreign party or parties shall be converted in accordance with the laws and regulations of the Lao PDR into Lao currency at the exchange rate then prevailing on the date of equity payment (s), as quoted by the Bank of the Lao PDR.

74. Legisloation Firm From Byelorussia WWW Belarus BYELORUSSIAN law. We are representing (for the OF BELARUS"The law of the Republic of the business facilities necessary to make transactions with securities (47Kb.S) law OF http://www.belarus.net/softinfo/lowcatal.htm

BYELORUSSIAN LAW We are representing (for the fist time in the INTERNET) special legislation collection for businessmen (about one hundred of documents). You can find in this collection Law hierarhy: 02 CIVIL LAW - 12 LEGISLATION ON BANKS - 13 MONETARY LEGISLATION - 15 ENSURANCE LEGISLATION - 16 STANDARTIZATION, QUALITY OF ... This page was especially prepared for our future sponsors and was created with 02 CIVIL LAW 02.01 General matters 02.07 Property and other things rights 02.07.01 General matters 02.07.02 Buying and stopping property rights 02.07.03 Private property right 02.07.04 Public property right 02.07.05 Propety of joint ventures, foreign citizens and organizations 02.07.06 Common property 02.09 Intellectual property and it's kinds 02.09.02.03 Right for invention 02.09.02.04 Patent right 02.09.03 Trade mark right 02.09.05 Industry sample right "ON OWNERSHIP IN THE REPUBLIC OF BELARUS" The Law of the Republic of Belarus "On ownership in the Republic of Belarus" shall regulate the relations of ownership in the Republic of Belarus, establishing a range of owners, forms of ownership, grounds for appearance of rights of ownership, content and objects of the right of ownership, principles of practical protection of the right of ownership. The present Law shall be the basis for other normative acts, that regulate the relations of ownership in the Republic of Belarus... "ON DESTATIZATION AND PRIVATIZATION OF STATE PROPERTY IN THE REPUBLIC OF BELARUS"

75. LookSmart Australia - Work & Money - Business Services - Law - Branches Of Law - 1. ARH Designs Read this excellent guide to the law of designs, presented by largenational law firm Arthur Robinson Hedderwicks, with links and materials. http://www.looksmart.com.au/eus696992/eus700452/eus697016/eus675085/eus10895/eus

76. AIM - Resources On The Internet - Business, Government & Law Some information such as the text of the Commerce business Daily is only Justice InformationPage Put together by the Pace University School of law, this site http://www.library.anl.gov/library/internet/buslaw.html

Privacy and Security Notice Top Business Information General Resources ... Population Information Environmental Impact/Statements/Assessment Environmental Impact Statement database This database contains entries for nearly all environmental impact statements received by the Northwestern University Transportation Library through March 1999. It is searchable by lead Federal agency (use name or initials), states (for projects within one state), terms found in titles, EPA numbers, and year of publication (see Help with EIS database for tips on searching EPA Agency Acronyms EPA Office of Federal Activities Includes Environmental Impact Statements available for review. EPA Review Manual EPA's policies and procedures for reviewing Federal actions impacting the environment. National Environmental Policy Act Top of Page CEQ NEPANET This is the page for the Council on Environmental Quality (CEQ) and NEPA (National Environmental Policy Act). Commerce Business Daily Please take a moment to register on GovConit is FREE. To become a registered user, simply fill out the sign-up form. You may use the "guest" account (User ID and password are "guest ") to access most information on this site. Some information such as the text of the

77. Gulf Law - The Definitive Guide To Business Law In The Arab Middle East - Legal of investment and financial business and services offerings restrictions, establishingbranches or representative with reputable well established law firms in http://gulf-law.com/corp.html

GLS has had extensive experience in acting for and advising clients on the laws, regulations and practices of the Area in the matters mentioned below. 1. Banking Obtaining advice on banking laws and practical practices in the Area is an essential factor for investment and business promotion therein. This usually includes borrowing requirements, charging interest and the chronological changes thereof, the conduct of investment and financial business and services, foreign offerings restrictions, establishing branches or representative offices and foreign exchange controls. 2. BOT Projects In association with reputable well established law firms in London, GLS has advised on BOT projects to be implemented in the Area. This involved the application of local laws including those related to labour and foreign investments. 3. Company Incorporation

78. TCD Alumni Wicklow branches by Region branches by Country Trinity business Alumni TrinityLaw Alumni Trinity Medical Alumni DU Women Graduates Association. http://www.tcd.ie/Alumni/global/ireland.html

Cork Fermanagh Kildare Limerick ... DU Women Graduates Association The Old Rectory Macosquin Coleraine Co Derry Branches by Region Branches by Country Cork Mrs Violet Warner Rosslyn 28 Westgate Park Bishopstown Cork Email: dermodobrien@eircom.net EVENTS Branches by Region Branches by Country Fermanagh Ms Gilly Mayes 4 Chanterhill Road Enniskillen Co. Fermanagh BT74 6DE email: Gilly Mayes Branches by Region Branches by Country Kildare Ms. Penny Woods 1 Castletown Drive Celbridge Co. Kildare email: Penny Woods Branches by Region Branches by Country Limerick Dr. Mary O'Donnell Dept of Economics College of Business University of Limerick Limerick mary.odonnell@ul.ie Branches by Region Branches by Country Northern Ireland Mr. Ian Bailey

79. HG - LAW FIRMS and username. Here are some information to create comprehensive lawfirm, attorneys and branches' listings The Listings Main http://www.hierosgamos.org/hg/login.asp

#1 Legal Research Center Home Law Firms Experts/Consultants Law Practice ... Contact Us LEGAL DIRECTORIES Law Firms Experts/Consultants Investigators Process Servers ... Legal Services LAW PRACTICE 70 Areas of Practice Practice of Law Law Events Calendar Add your Event EMPLOYMENT CENTER Recruiters Career Center STUDENTS CENTER Pre-Law Law Schools Graduate Schools Law Bar ... Other Resources BUSINESS CENTER Starting a Business Ecommerce Legal Structures Financing ... Employment CONSUMERS CENTER Consumer Resources National Regimes Publications Associations UNITED STATES LAW Federal Government States Law INTERNATIONAL LAW 230 Countries United Nations European Union Other Organizations ASSOCIATIONS Bar Associations Legal Associations Law Firms Attorneys HG .org You are here Home Law Firms Modify your Listing Wednesday 9 April, 2003 Law Firms - Modify your Listing MODIFY OR UPGRADE YOUR LISTING Members Login Username Password Forgot your password ? Manage your listings Manage all your offices Add your attorneys and personnel information Describe your offices' structure Print your law firm's directories Upgrade your Existing Listing: To upgrade your listing simply log in with your username and password and you will access our registration forms. For more information about our services and listing features please read

80. THE COUNTRY AT A GLANCE What follows is the Table of Contents for a detailed Doing business guide prepared by the law firm Goodrich, Riquelme and Associates. http://www.mexico-trade.com/table.html

Mexico Business Opportunities And Legal Framework What follows is the Table of Contents for a detailed "Doing Business" guide prepared by the law firm Goodrich, Riquelme and Associates T his guide has been written for those business people who believe that, above all, there are profitable opportunities for their companies in Mexico. Business people familiar with doing business outside of their home country know that preparation and planning for entry into international markets is essential. This guide will alert those who approach the Mexican market, and their legal counsel, to the existing legal and regulatory framework. A lthough the guide is accurate at the time of its completion, June 30, 1995, it is important to bear in mind that reforms to the legal and regulatory systems are on-going and, thus, users of this guide are urged to ensure that regulations are current and, therefore at the time of decision making, to obtain competent legal advice. T he structure of this document followed a general outline of the main Section headings prepared for Lex Mundi for "Doing Business" Guides, which has been, as of this date, used by more than 50 member law firms and supplemented by Sections XIX through Conclusion added by the Editor. Click on one of the following links to access more detailed information for that topic heading.

A  B  C  D  E  F  G  H  I  J  K  L  M  N  O  P  Q  R  S  T  U  V  W  X  Y  Z

Page 4     61-80 of 99    Back | 1  | 2  | 3  | 4  | 5  | Next 20