White list


Territories, not Considered Low-Tax Territories


 
  1. United States, with the exception of the United States Virgin Islands and Marshall Islands
  2. Republic of Austria
  3. Kingdom of Belgium
  4. Republic of China, with the exception of Hong Kong, Aomen (Macao)
  5. Kingdom of Spain
  6. Kingdom of the Netherlands, with the exception of Aruba, the Netherland Antilles
  7. Ireland
  8. Republic of Iceland
  9. Italian Republic
  10. Japan
  11. Canada
  12. Hellenic Republic 
  13. Republic of Lithuania
  14. Republic of Latvia
  15. Republic of Moldova
  16. Kingdom of Norway
  17. Republic of Poland
  18. Republic of Portugal
  19. French Republic
  20. Kingdom of Sweden
  21. Federal Republic of Germany
  22. Republic of Finland
  23. United Kingdom of Great Britain and Northern Ireland, with the exception of Anguilla, Bermuda, British Virgin Island, Cayman Islands, Gibraltar, Channel Islands (Jersey, Guernsey) Isle of Man, Montserrat, Turks and Caicos Islands
  24. Kingdom of Denmark
  25. Czech Republic
  26. Ukraine
  27. Republic of Kazakhstan
  28. Republic of Belarus
  29. Republic of Armenia
  30. Republic of Malta
  31. Republic of Cyprus
  32. Grand Duchy of Luxembourg
  33. Slovak Republic
  34. Republic of Slovenia
  35. Republic of Hungary
  36. Republic of Croatia
  37. Swiss Confederation
  38. Republic of Turkey
  39. Romania
  40. Republic of Bulgaria
  41. Georgia
  42. Republic of Singapore
  43. Republic of Azerbaijan
  44. Republic of Macedonia
  45. State of Israel
  46. Isle of Man
  47. Republic of Korea
  48. Republic of Serbia
  49. Republic of Albania
  50. Jersey
  51. United Arab Emirates
  52. India