This handbook is to provide policymakers, business communities, development organizations, and other interested parties with a thorough overview of the private sector environment in Myanmar today. It outlines the challenges faced by businesses, elaborates on the nature of the challenges and why they are significant, and offers a set of recommendations to improve in order to foster greater development of the private sector, and the country as a whole. It is important to note that much of the excitement surrounding Myanmar stems from its 2011 shift towards greater economic openness to the rest of the world. Moreover, the upcoming ASEAN Economic Community 2015 is also likely to have a tremendous impact on the private sector in Myanmar. Hopefully this publication can serve as a reference for those seeking such information, and it can provide a wide-ranging understanding of the private sector's current situation and how to help provide it with an equally-promising future