(as of January, 2004)

Number Countries Number Countries
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Ireland
United States
Israel
Italy
India
Indonesia
United Kingdom
Vietnam
Egypt
Australia
Austria
Netherlands
Canada
Korea, Republic of
Zambia
Singapore
Switzerland
Sweden
Spain
Sri Lanka
Thailand
China
Czechoslovakia (Note 1)
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
   
Denmark
Germany
Turkey
New Zealand
Norway
Pakistan
Hungary
Bangladesh
Fiji
Philippines
Finland
Brazil
France
Bulgaria
Belgium
Poland
Malaysia
South Africa
Mexico
Romania
Luxembourg
Russia, former Soviet Union (Note 2)
   

Notes:

  1.    The tax treaty with the former Czechoslovakia applies to the Czech Republic and the Slovak Republic as before.
  2.    The treaty with the former Soviet Union applies to the Russian Federation, the Republic of Kyrgyzstan, the Republic of Georgia, the Republic of Tadzhikistan, the Republic of Uzbekistan,Turkmenistan, Ukraine, the Republic of Armenia, the Republic of Belarus and the Republic of Moldova as before.

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