A
Afghanistan, Aland Islands, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica, Antigua and Barbuda, Argentina, Armenia, Aruba, Ascension Island, Azerbaijan
B
Bahamas, Bahrain, Bangladesh, Barbados, Belarus, Belize, Benin, Bermuda, Bhutan, Bolivia, Bosnia and Herzegovina, Botswana, Bouvet Island, Brazil, British Virgin Islands, Brunei Darussalam, Bulgaria, Burkina Faso, Burundi
C
Cambodia, Cameroon, Cape Verde, Cayman Islands, Central African Republic, Chad, Chile, China, Christmas Island, Cocos (Keeling) Islands, Colombia, Comoros, Congo, Congo, Democratic Republic, Cook Islands, Costa Rica, Cote D Ivoire (Ivory Coast), Cuba, Cyprus, Czechoslovakia (former)
D
Djibouti, Dominica, Dominican Republic
E
East Timor, Ecuador, Egypt, El Salvador, Equatorial Guinea, Eritrea, Estonia, Ethiopia
F
F.Y.R.O.M. (Macedonia), Falkland Islands (Malvinas), Faroe Islands, Fiji, France, Metropolitan, French Guiana, French Polynesia, French Southern Territories
G
Gabon, Gambia, Georgia, Ghana, Gibraltar, Greece, GREECE Company Tax Code, Greenland, Grenada, Guadeloupe, Guam, Guatemala, Guinea, Guinea-Bissau, Guyana
H
Haiti, Heard and McDonald Islands, Honduras, Hong Kong, Hungary
I
Iceland, India, Indonesia, Iran, Iraq, Isle of Man, Israel
J
Jamaica, Jersey, Jordan
K
Kazakhstan, Kenya, Kiribati, Korea (North), Korea (South), Kuwait, Kyrgyzstan
L
Laos, Latvia, Lebanon, Lesotho, Liberia, Libya, Liechtenstein, Lithuania, Luxembourg
M
Macau, Madagascar, Malawi, Maldives, Mali, Malta, Marshall Islands, Martinique, Mauritania, Mauritius, Mayotte, Mexico, Micronesia, Moldova, Monaco, Mongolia, Montenegro, Montserrat, Morocco, Mozambique, Myanmar
N
Namibia, Nauru, Nepal, Netherlands Antilles, Neutral Zone, New Caledonia, Nicaragua, Niger, Nigeria, Niue, Norfolk Island, Northern Mariana Islands, Norway
O
Oman
P
Pakistan, Palau, Panama, Papua New Guinea, Paraguay, Peru, Philippines, Pitcairn, Poland, Portugal, Puerto Rico
Q
Qatar
R
Reunion, Russia, Rwanda
S
Saint Kitts and Nevis, Saint Lucia, Samoa, San Marino, Sao Tome and Principe, Saudi Arabia, Senegal, Serbia, Seychelles, Sierra Leone, Slovak Republic, Slovenia, Solomon Islands, Somalia, South Africa, Southern Ireland, Spain, Sri Lanka, St. Helena, St. Pierre and Miquelon, Sudan, Suriname, Svalbard & Jan Mayen Islands, Swaziland, Syria
T
Taiwan, Tajikistan, Tanzania, Thailand, Togo, Tokelau, Tonga, Trinidad and Tobago, Tunisia, Turkey, Turkmenistan, Turks and Caicos Islands, Tuvalu
U
Uganda, Ukraine, United Arab Emirates, Uruguay, US Minor Outlying Islands, USSR (former), Uzbekistan
V
Vanuatu, Vatican City State (Holy See), Venezuela, Viet Nam, Virgin Islands (U.S.)
W
Wallis and Futuna Islands, Western Sahara
Y
Yemen, Yugoslavia (former)
Z
Zambia