| AF |
Afghanistan |
| TO THE |
Albania |
| OF |
Germany (including Heligoland) |
| AD |
Andorra |
| AO |
Angola (including Cabinda) |
| AI |
Eel |
| AQ |
Antarctica |
| AG |
Old and bearded |
| SA |
Saudi Arabia |
| DZ |
Algeria |
| AR |
Argentina |
| A.M |
Armenia |
| AW |
Aruba |
| AU |
Australia |
| AT |
Austria |
| AZ |
Azerbaijan |
| BS |
Bahamas |
| BH |
Bahrain |
| BD |
Bangladesh |
| BB |
Barbados |
| BE |
Belgium |
| BZ |
Belize |
| BJ |
Benin |
| BM |
Bermuda |
| BY |
Belarus (Belarus) |
| BO |
Bolivia |
| BA |
Bosnia Herzegovina |
| BW |
Botswana |
| BV |
Bouvet Island |
| BR |
Brazil |
| BN |
Brunei (Brunei Darussalam) |
| BG |
Bulgaria |
| BF |
Burkina Faso (Upper Volta) |
| BI |
Burundi |
| BT |
Bhutan |
| CV |
Cape Verde, Republic of |
| KY |
Cayman Islands |
| KH |
Cambodia |
| CM |
Cameroon |
| AC |
Canada |
| CF |
Central African Republic |
| DC |
Cocos, Keeling Island |
| CO |
Colombia |
| KM |
Comoros (Grande Comore, Anjouan and Mohéli) |
| CG |
Congo |
| CD |
Congo, Democratic Republic of (Zaire) |
| CK |
Cook Islands |
| KP |
North Korea (Democratic People's Republic of Korea) |
| KR |
South Korea (Republic of Korea) |
| CI |
Ivory Coast |
| CR |
Costa Rica |
| HR |
Croatia |
| CU |
Cuba |
| TD |
Chad |
| CZ |
Czech Republic |
| CL |
Chile |
| CN |
China |
| CY |
Cyprus |
| CW |
Curaçao (formerly in the Netherlands Antilles) |
| DK |
Denmark |
| DM |
Dominica |
| DO |
Dominican Republic |
| EC |
Ecuador (including the Galapagos Islands) |
| EG |
Egypt |
| AE |
United Arab Emirates (Abu Dhabi, Dubai, Sharya, Ayman, Umm al-Qaiwain, Ras al-Khaimah and Fujairah) |
| ER |
Eritrea |
| SK |
Slovakia |
| YEAH |
Slovenia |
| ES |
Spain |
| US |
United States of America |
| EE |
Estonia |
| ET |
Ethiopia |
| FO |
Faroe Islands |
| PH |
Philippines |
| FI |
Finland (including the Aland Islands) |
| FJ |
Fiji |
| FR |
France (including French overseas departments: Reunion, Guadeloupe, Martinique and French Guiana) |
| GA |
Gabon |
| GM |
Gambia |
| GE |
Georgia |
| GS |
South Georgia and the South Sandwich Islands |
| GH |
Ghana |
| GI |
Gibraltar |
| GD |
Grenada (including the Southern Grenadines) |
| GR |
Greece |
| GL |
Greenland |
| GU |
Guam |
| GT |
Guatemala |
| GG |
Guernsey (Channel Island) |
| GN |
Guinea |
| GQ |
Equatorial Guinea |
| GW |
Guinea-Bissau |
| GY |
Guyana |
| HT |
Haiti |
| HM |
Heard and McDonald Islands |
| HN |
Honduras (including Swan Islands) |
| HK |
Hong Kong |
| HU |
Hungary |
| IN |
India |
| ID |
Indonesia |
| GO |
Iran |
| IQ |
Iraq |
| IE |
Ireland |
| IM |
Isle of Man |
| IS: |
Iceland |
| IL |
Israel |
| ITEM |
Italy (including Livigno) |
| JM |
Jamaica |
| JP |
Japan |
| JE |
Jersey (Channel Island) |
| JO |
Jordan |
| KZ |
Kazakhstan |
| KE |
Kenya |
| KG |
Kyrgyzstan |
| KI |
Kiribati |
| KW |
Kuwait |
| THE |
Laos (Lao) |
| LS |
Lesotho |
| LV |
Letonia |
| LB |
Lebanon |
| LR |
Liberia |
| LY |
Libya |
| LI |
Liechtenstein |
| LT |
Lithuania |
| LU |
Luxembourg |
| XG |
Luxembourg (in respect of income received by companies referred to in paragraph 1 of the Protocol annexed to the Double Taxation Convention, 3 June 1986) |
| MO |
Macau |
| MK |
Macedonia (Former Yugoslav Republic) |
| MG |
Madagascar |
| MY |
Malaysia (Peninsular Malaysia and East Malaysia: Sarawak, Sabah and Labuan) |
| MW |
Malawi |
| MV |
Maldives |
| ML |
Mali |
| MT |
Malta (including Gozo and Comino) |
| FK |
Malvinas, Islands (Falklands) |
| MP |
Northern Mariana Islands |
| MA |
Morocco |
| MH |
Marshall Islands |
| MU |
Mauritius (Mauritius Island, Rodrigues Island, Agalega and Cargados Islands, Carajos Shoals (Saint Brandon Islands)) |
| MR |
Mauritania |
| YT |
Mayotte (Grand Land and Pamandzi) |
| UM |
Minor Outlying Islands (Baker, Howland, Jarvis, Johnson, Kingman Reef, Midway, Navassa, Palmyra and Wake) |
| MX |
Mexico |
| FM |
Micronesia, Federation of States of (Yap, Kosrae, Truk, Pohnpei) |
| MD |
Moldova |
| MC |
Monaco |
| MN |
Mongolia |
| I |
Montenegro |
| MS |
Montserrat |
| MZ |
Mozambique |
| MM |
Myanmar (formerly Burma) |
| NA |
Namibia |
| NR |
Nauru |
| CX |
Christmas Island |
| NP |
Nepal |
| NEITHER |
Nicaragua (including the Corn Islands) |
| NE |
Niger |
| NG |
Nigeria |
| WILDEBEEST |
Niue, Island |
| NF |
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) |
| BQ |
Netherlands (Caribbean part: Bonaire, Saint Eustatius and Saba; (formerly in the Netherlands Antilles) |
| PK |
Pakistan |
| PW |
Palau |
| PA |
Panama (including the former Canal Zone) |
| PG |
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 the Lousiade Archipelago) |
| PY |
Paraguay |
| PE |
Peru |
| PN |
Pitcairn (including Henderson, Ducie and Oeno Islands) |
| PF |
French Polynesia (Marquesas Islands, Society Island (including Tahiti), Gambier Islands, Tuamotu Islands and Austral 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) |
| RW |
Rwanda |
| RO |
Romania |
| UK |
Russian Federation |
| SB |
Solomon Islands |
| SV |
Salvador, The |
| WS |
Samoa (Western Samoa) |
| ACE |
American Samoa |
| KN |
Saint Kitts and Nevis |
| YE |
San Marino |
| SX |
Saint Martin (southern part; (formerly in the Netherlands Antilles) |
| P.M |
Saint Pierre and Miquelon |
| VC |
St. Vincent and the Grenadines |
| SH |
Saint Helena (including Ascension Island and the Tristan da Cunha Archipelago) |
| LC |
St. Lucia |
| ST |
Sao Tome and Principe |
| SN |
Senegal |
| RS |
Serbia |
| SC |
Seychelles [Mahé Islands, Praslin Island, La Digue, Frigate and Silhouette Islands, Admirals Islands (including Desroches, Alphonse, Plate and Coëtivy); Farquhar Islands (including Providence); Aldabra Islands and Cosmoledo Islands] |
| SL |
Sierra Leone |
| SG |
Singapore |
| SY |
Syria (Arab Republic) |
| SW |
Somalia |
| LK |
Sri Lanka |
| SZ |
Swaziland |
| ZA |
South Africa |
| SD |
Sudan |
| H.H |
South Sudan |
| HE |
Sweden |
| CH |
Switzerland (including the German territory of Büsingen and the Italian municipality of Campione in Italy) |
| MR |
Surinam |
| TH |
Thailand |
| TW |
Taiwan |
| TZ |
Tanzania (United Republic of) (Tanganyika and the islands of Zanzibar and Pemba) |
| TJ |
Tajikistan |
| PS |
Occupied Palestinian Territory (West Bank and Gaza Strip) |
| TF |
French Southern Lands (New Amsterdam Island, Saint Paul Island, Crozet and Kerguelen Islands) |
| GR |
East Timor |
| TG |
Togo |
| TK |
Tokelau Islands |
| TO |
Tonga |
| TT |
Trinidad and Tobago |
| TN |
Tunisia |
| TC |
Turks and Caicos Islands |
| TM |
Turkmenistan |
| TR |
Turkey |
| TV |
Tuvalu |
| UA |
Ukraine |
| UG |
Uganda |
| UY |
Uruguay |
| UZ |
Uzbekistan |
| VU |
Vanuatu |
| GOES |
Vatican City (Holy See) |
| GO |
Venezuela |
| VN |
Vietnam |
| VG |
British Virgin Islands |
| VI |
US Virgin Islands |
| WF |
Wallis and Futuna Islands (including Alofi Island) |
| YE |
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 bodies other than the Institutions of the European Union and the European Central Bank |