| AF |
Afghanistan |
| TO THE |
Albania |
| OF |
Germany (including Helgoland Island) |
| A.D. |
Andorra |
| A.O. |
Angola (including Cabinda) |
| AI |
Eel |
| AQ |
Antarctica |
| AG |
Old and bearded |
| SA |
Saudi Arabia |
| DZ |
Algeria |
| AR |
Argentina |
| A.M |
Armenia |
| A.W. |
Aruba |
| AU |
Australia |
| AT |
Austria |
| AZ |
Azerbaijan |
| B.S. |
Bahamas |
| B.H. |
Bahrain |
| DB |
Bangladesh |
| BB |
Barbados |
| BE |
Belgium |
| B.Z. |
Belize |
| B.J. |
Benin |
| B.M. |
Bermuda |
| BY |
Belarus (Belarus) |
| B.O. |
Bolivia |
| B.A. |
Bosnia Herzegovina |
| B.W. |
Botswana |
| B.V. |
Bouvet, Island |
| BR |
Brazil |
| B.N. |
Brunei (Brunei Darussalam) |
| B.G. |
Bulgaria |
| B.F. |
Burkina Faso (Upper Volta) |
| BI |
Burundi |
| B.T. |
Bhutan |
| CV |
Cape Verde, Republic of |
| K.Y. |
Cayman, Islands |
| K.H. |
Cambodia |
| CM |
Cameroon |
| AC |
Canada |
| C.F. |
Central African Republic |
| DC |
Cocos, Keeling Island |
| CO |
Colombia |
| KM |
Comoros (Grand Comore, Anjouan and Mohéli) |
| CG |
Congo |
| CD |
Congo, Democratic Republic of (Zaire) |
| C.K. |
Cook Islands |
| K.P. |
North Korea (Democratic People's Republic of Korea) |
| K.R. |
South Korea (Republic of Korea) |
| IC |
Ivory Coast |
| C.R. |
Costa Rica |
| HR |
Croatia |
| C.U. |
Cuba |
| T.D. |
Chad |
| CZ |
Czech Republic |
| CL |
Chile |
| CN |
China |
| C.Y. |
Cyprus |
| C.W. |
Curaçao (formerly in the Netherlands Antilles) |
| DK |
Denmark |
| DM |
Dominica |
| DO |
Dominican Republic |
| E.C. |
Ecuador (including the Galapagos Islands) |
| E.G. |
Egypt |
| AE |
United Arab Emirates (Abu Dhabi, Dubai, Sharya, Ayman, Umm al-Qaiwain, Ras al-Khaimah and Fujairah) |
| ER |
Eritrea |
| SK |
Slovakia |
| YES |
Slovenia |
| ES |
Spain |
| U.S. |
United States of America |
| EE |
Estonia |
| E.T. |
Ethiopia |
| FO |
Faroe Islands |
| PH |
Philippines |
| FI |
Finland (including the Aland Islands) |
| F.J. |
Fiji |
| FR |
France (including the French overseas departments: Réunion, Guadeloupe, Martinique and French Guiana) |
| G.A. |
Gabon |
| G.M. |
Gambia |
| G.E. |
Georgia |
| G.S. |
South Georgia and the South Sandwich Islands |
| G.H. |
Ghana |
| G.I. |
Gibraltar |
| G.D. |
Grenada (including the Southern Grenadine Islands) |
| GR |
Greece |
| G.L. |
Greenland |
| G.U. |
guam |
| G.T. |
Guatemala |
| GG |
Guernsey (Anglo-Norman Channel Island) |
| GN |
Guinea |
| GQ |
Equatorial Guinea |
| G.W. |
Guinea-Bissau |
| GY |
Guyana |
| H.T. |
Haiti |
| H.M. |
Heard and McDonald Islands |
| H.N. |
Honduras (including Swan Islands) |
| H.K. |
Hong Kong |
| HU |
Hungary |
| IN |
India |
| ID |
Indonesia |
| GO |
Iran |
| IQ |
Iraq |
| I.E. |
Ireland |
| I.M. |
Isle of Man |
| IS: |
Iceland |
| I.L. |
Israel |
| ITEM |
Italy (including Livigno) |
| JM |
Jamaica |
| J.P. |
Japan |
| J.E. |
Jersey (Anglo-Norman Channel Island) |
| JO |
Jordan |
| KZ |
Kazakhstan |
| K.E. |
Kenya |
| KG |
Kyrgyzstan |
| KI |
Kiribati |
| KW |
Kuwait |
| THE |
Laos (Lao) |
| L.S. |
Lesotho |
| L.V. |
Letonia |
| L.B. |
Lebanon |
| LR |
Liberia |
| L.Y. |
Libya |
| L.I. |
Liechtenstein |
| L.T. |
Lithuania |
| LU |
Luxembourg |
| XG |
Luxembourg (with regard to income received by the Companies referred to in paragraph 1 of the protocol annexed to the Double Taxation Convention, June 3, 1986) |
| M.O. |
Macau |
| M.K. |
Macedonia (Former Yugoslav Republic) |
| MG |
Madagascar |
| MY |
Malaysia (Peninsular Malaysia and East Malaysia: Sarawak, Sabah and Labuan) |
| MW |
Malawi |
| M.V. |
Maldives |
| M.L. |
Mali |
| M.T. |
Malta (including Gozo and Comino) |
| F.K. |
Malvinas, Falkland Islands |
| M.P. |
Northern Marianas, Islands |
| M.A. |
Morocco |
| M.H. |
Marshall Islands |
| MU |
Mauritius (Mauritius Island, Rodrígues Island, Agalega and Cargados Islands, Carajos Shoals (San Brandon Islands)) |
| M.R. |
Mauritania |
| Y.T. |
Mayotte (Great Land and Pamandzi) |
| UM |
Minors away from the US, Islands (Baker, Howland, Jarvis, Johston, Kingman Reef, Midway, Navassa, Palmira and Wake) |
| MX |
Mexico |
| FM |
Micronesia, Federation of States of (Yap, Kosrae, Truk, Pohnpei) |
| M.D. |
Moldova |
| MC |
Monaco |
| MN |
Mongolia |
| I |
Montenegro |
| M.S. |
Montserrat |
| MZ |
Mozambique |
| MM |
Myanmar (Former Burma) |
| NA |
Namibia |
| NR |
Nauru |
| C.X. |
Christmas, Island |
| NP |
Nepal |
| NEITHER |
Nicaragua (including the Corn Islands) |
| NE |
Niger |
| NG |
Nigeria |
| WILDEBEEST |
Niue, Island |
| N.F. |
Norfolk, Island |
| NO |
Norway (including Jan Mayen Island and the Svalbard archipelago) |
| NC |
New Caledonia (Including the Loyalty Islands: Maré, Lifou and Ouvéa) |
| NZ |
New Zealand |
| IO |
Indian Ocean, British territory of the (Chagos Archipelago) |
| OM |
Oman |
| NL |
Netherlands (European part) |
| B.Q. |
Netherlands (Caribbean part: Bonaire, Saint Eustatius and Saba; formerly in Netherlands Antilles) |
| P.K. |
Pakistan |
| P.W. |
Palau |
| PA |
Panama (including the former Canal Zone) |
| P.G. |
Papua New Guinea (Eastern part of New Guinea; Bismarck Archipelago (including: New Britain, New Ireland, Lavongai and the Admiralty Islands); Northern Solomon Islands (Bougainville and Buka); Trobriand Islands, Woodlark Islands, Entrecasteaux Islands and Lousiade Archipelago) |
| P.Y. |
Paraguay |
| PE |
Peru |
| P.N. |
Pitcairn (including Henderson, Ducie and Oeno Islands) |
| PF |
French Polynesia (Marquesas Islands, Society Island (including Tahiti), Gambier Islands, Tuamotu Islands and Southern Islands including Clipperton Island) |
| PL |
Poland |
| PT |
Portugal (including the Azores and Madeira Archipelagos) |
| PR |
Puerto Rico |
| QA |
Qatar |
| GB |
United Kingdom (Great Britain and Northern Ireland) |
| R.W. |
Rwanda |
| R.O. |
Romania |
| RU |
Russia (Federation of) |
| S.B. |
Solomon Islands |
| SV |
Savior, The |
| W.S. |
Samoa (Western Samoa) |
| ACE |
American Samoa |
| KN |
Saint Kitts and Nevis (Saint Kitts and Nevis) |
| YE |
San Marino |
| SX |
Saint Martin (southern part; formerly in Netherlands Antilles) |
| P.M |
Saint Pierre and Miquelon |
| V.C. |
St. Vincent and the Grenadines |
| SH |
Saint Helena (including Ascension Island and the Tristan da Cuhna Archipelago) |
| L.C. |
St. Lucia |
| S.T. |
Sao Tome and Principe |
| SN |
Senegal |
| R.S. |
Serbia |
| S.C. |
Seychelles [Mahé Islands, Praslin Island, La Digue, Frigate and Silhouette Islands, Admiral Islands (including Desroches, Alphonse, Plate and Coëtivy); Farquhar Islands (including Providence); Aldabra Islands and Cosmoledo Islands] |
| SL |
Sierra Leone |
| S.G. |
Singapore |
| S.Y. |
Syria (Arab Republic) |
| SW |
Somalia |
| L.K. |
Sri Lanka |
| S.Z. |
Swaziland |
| ZA |
South Africa |
| S.D. |
Sudan |
| H.H |
South Sudan |
| HE |
Sweden |
| CH |
Switzerland (including the German territory of Büsingen and the Italian municipality of Campione of Italy) |
| MR |
Surinam |
| T.H. |
Thailand |
| T.W. |
Taiwan |
| T.Z. |
Tanzania (United Republic of) (Tanganica and islands of Zanzibar and Pemba) |
| T.J. |
Tajikistan |
| P.S. |
Occupied Palestinian Territory (West Bank and Gaza Strip) |
| T.F. |
French Southern Lands (New Amsterdam Island, Saint Paul Island, Crozet and Kerguelen Islands) |
| GR |
Timor-Leste |
| T.G. |
Togo |
| T.K. |
Tokelau, Islands |
| TO |
Tonga |
| T.T. |
Trinidad and Tobago |
| TN |
Tunisia |
| T.C. |
Turks and Caicos Islands |
| TM |
Turkmenistan |
| TR |
Turkey |
| TV |
Tuvalu |
| U.A. |
Ukraine |
| U.G. |
Uganda |
| Oops |
Uruguay |
| U.Z. |
Uzbekistan |
| VU |
Vanuatu |
| GOES |
Vatican, City of the (Holy See) |
| GO |
Venezuela |
| VN |
Vietnam |
| V.G. |
British Virgin Islands |
| VI |
US Virgin Islands |
| W.F. |
Wallis and Futuna Islands (including Alofi Island) |
| Y.E. |
Yemen (North Yemen and South Yemen) |
| DJ |
Djibouti |
| ZM |
Zambia |
| ZW |
Zimbabwe |
| WHAT |
Other unrelated countries or territories |
| XB |
European Central Bank |
| XU |
Institutions of the European Union |
| XN |
International Organizations other than the Institutions of the European Union and the European Central Bank |