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 |