Tax Treaty Matrix
|
Australia |
China |
Hong Kong |
India |
Indonesia |
Japan |
Korea |
Malaysia |
New Zealand |
Pakistan |
Philippines |
Singapore |
Taiwan |
Thailand |
UAE |
Albania |
|
X |
NONE |
|
|
|
|
X |
|
|
|
|
|
|
NONE |
Algeria |
|
|
NONE |
|
|
|
X |
|
|
|
|
|
|
|
NONE |
Antigua |
|
|
NONE |
|
|
|
X |
|
|
|
|
|
|
|
NONE |
Antilles |
|
|
NONE |
|
|
|
X |
|
|
|
|
|
|
|
NONE |
Aljazir |
|
|
NONE |
|
X |
|
|
|
|
|
|
|
|
|
NONE |
Argentina |
X |
|
NONE |
|
|
|
X |
X |
|
|
|
|
|
|
NONE |
Armenia |
|
X |
NONE |
X |
|
X |
|
|
|
|
|
|
|
X |
NONE |
Australia |
|
X |
NONE |
X |
X |
X |
X |
X |
X |
|
X |
X |
X |
X |
NONE |
Austria |
X |
X |
NONE |
X |
X |
X |
X |
|
|
X |
X |
X |
|
X |
NONE |
Azerbaijan |
|
X |
NONE |
|
|
|
|
|
|
X |
|
|
|
|
NONE |
Bahamas |
|
|
NONE |
|
|
|
X |
|
|
|
|
|
|
|
NONE |
Bahrain |
|
X |
NONE |
|
|
|
|
X |
|
|
X |
|
|
X |
NONE |
Bangladesh |
|
X |
NONE |
X |
X |
X |
X |
X |
|
X |
X |
X |
|
X |
NONE |
Barbados |
|
X |
NONE |
|
|
|
X |
|
|
|
|
|
|
|
NONE |
Belarus |
|
X |
NONE |
X |
|
X |
X |
|
|
|
|
|
|
|
NONE |
Belgium |
X |
X |
NONE |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
NONE |
Bulgaria |
|
|
NONE |
|
|
|
|
|
|
|
|
X |
|
X |
NONE |
Bermuda |
|
|
NONE |
|
|
|
X |
|
|
|
|
|
|
|
NONE |
Brazil |
|
X |
NONE |
X |
|
X |
X |
|
|
|
X |
|
|
|
NONE |
Brunei |
|
|
NONE |
|
X |
|
X |
|
|
|
|
|
|
|
NONE |
Bulgaria |
|
X |
NONE |
X |
X |
X |
X |
|
|
|
|
|
|
|
NONE |
Canada |
X |
X |
NONE |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
X |
NONE |
Cayman Islands |
|
|
NONE |
|
|
|
X |
|
|
|
|
|
|
|
NONE |
Channel Islands |
|
|
NONE |
|
|
|
X |
|
|
|
|
|
|
|
NONE |
Chile |
|
|
NONE |
|
|
|
X |
X |
|
|
|
|
|
|
NONE |
China |
X |
|
NONE |
X |
X |
X |
X |
X |
X |
|
|
X |
|
X |
NONE |
Costa Rica |
|
|
NONE |
|
|
|
X |
|
|
|
|
|
|
|
NONE |
Croatia |
|
X |
NONE |
|
|
|
X |
X |
|
|
|
|
|
|
NONE |
Cuba |
|
X |
NONE |
|
|
|
|
|
|
|
|
|
|
|
NONE |
Cyprus |
|
X |
NONE |
X |
|
|
|
|
|
|
|
X |
|
X |
NONE |
Czech Republic |
X |
X |
NONE |
X |
X |
X |
X |
X |
|
|
X |
X |
|
X |
NONE |
Denmark |
X |
X |
NONE |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
NONE |
Estonia |
|
X |
NONE |
|
|
|
|
|
|
|
|
|
|
|
NONE |
Egypt |
|
X |
NONE |
|
X |
X |
X |
X |
|
X |
|
X |
|
|
NONE |
Fiji |
X |
|
NONE |
|
|
X |
X |
X |
X |
|
|
|
|
|
NONE |
Finland |
X |
X |
NONE |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
X |
NONE |
France |
X |
X |
NONE |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
X |
NONE |
Gambia |
|
|
NONE |
|
|
|
|
|
|
|
|
|
X |
|
NONE |
Georgia |
|
X |
NONE |
|
|
X |
|
|
|
|
|
|
|
|
NONE |
Germany |
X |
X |
NONE |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
X |
NONE |
Greece |
|
|
NONE |
X |
|
|
X |
|
|
|
|
|
|
|
NONE |
HKSAR |
|
X |
NONE |
|
|
|
X |
|
|
|
X |
|
|
X |
NONE |
Hungary |
X |
X |
NONE |
X |
X |
X |
X |
X |
|
X |
X |
X |
|
X |
NONE |
Iceland |
|
X |
NONE |
|
|
|
X |
|
|
|
|
|
|
|
NONE |
India |
X |
X |
NONE |
|
X |
X |
X |
X |
X |
|
X |
X |
|
X |
NONE |
Indonesia |
X |
X |
NONE |
X |
|
X |
X |
X |
X |
X |
X |
X |
X |
X |
NONE |
Iran |
|
X |
NONE |
|
|
|
|
X |
|
X |
|
|
|
|
NONE |
Ireland |
X |
X |
NONE |
X |
|
X |
X |
X |
X |
X |
|
|
|
|
NONE |
Israel |
|
|
NONE |
X |
|
X |
X |
|
|
|
X |
X |
|
X |
NONE |
Italy |
X |
X |
NONE |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
X |
NONE |
Jamaica |
|
X |
NONE |
|
|
|
|
|
|
|
|
|
|
|
NONE |
Japan |
X |
X |
NONE |
X |
X |
|
X |
X |
X |
X |
X |
X |
|
X |
NONE |
Jordan |
|
|
NONE |
X |
X |
|
X |
|
|
|
|
|
|
|
NONE |
Kazakhstan |
|
X |
NONE |
X |
|
|
X |
|
|
X |
|
|
|
|
NONE |
Kenya |
|
|
NONE |
X |
|
|
X |
|
|
|
|
|
|
|
NONE |
Kiribati |
X |
|
NONE |
|
|
|
|
|
|
|
|
|
|
|
NONE |
Korea, North |
|
|
NONE |
|
X |
|
|
|
|
|
|
|
|
|
NONE |
Korea, South |
X |
X |
NONE |
X |
X |
X |
|
X |
X |
X |
X |
X |
|
X |
NONE |
Kuwait |
|
X |
NONE |
|
X |
|
X |
|
|
X |
|
|
|
X |
NONE |
Kyrgystan |
|
X |
NONE |
X |
|
X |
|
X |
|
|
|
|
|
|
NONE |
Laos |
|
X |
NONE |
|
|
|
X |
|
|
|
|
|
|
X |
NONE |
Latvia |
|
X |
NONE |
|
|
|
|
|
|
|
|
X |
|
|
NONE |
Lebanon |
|
|
NONE |
|
|
|
|
X |
|
|
|
|
|
|
NONE |
Libya |
|
|
NONE |
X |
|
|
X |
|
|
|
|
|
|
|
NONE |
Lithuania |
|
X |
NONE |
|
|
|
X |
|
|
|
|
X |
|
|
NONE |
Luxembourg |
|
X |
NONE |
|
X |
X |
X |
X |
|
|
|
X |
|
X |
NONE |
Macedonia |
|
X |
NONE |
|
|
|
|
|
|
|
|
|
X |
|
NONE |
Malaysia |
X |
X |
NONE |
X |
X |
X |
X |
|
X |
X |
X |
X |
X |
X |
NONE |
Malta |
X |
X |
NONE |
X |
|
|
X |
X |
|
X |
|
|
|
|
NONE |
Mauritius |
|
X |
NONE |
X |
|
|
|
X |
|
X |
|
X |
|
X |
NONE |
MCSAR |
|
X |
NONE |
|
|
|
|
|
|
|
|
|
|
|
NONE |
Mexico |
X |
X |
NONE |
|
X |
X |
X |
|
|
|
|
X |
|
|
NONE |
Moldova |
|
X |
NONE |
|
|
X |
|
|
|
|
|
|
|
|
NONE |
Mongolia |
|
X |
NONE |
X |
X |
|
X |
X |
|
|
|
X |
|
|
NONE |
Morocco |
|
|
NONE |
X |
|
|
X |
|
|
|
|
|
|
|
NONE |
Myanmar |
|
|
NONE |
|
|
|
X |
X |
|
|
|
X |
|
|
NONE |
Namibia |
|
|
NONE |
X |
|
|
X |
X |
|
|
|
|
|
|
NONE |
Nepal |
|
|
NONE |
X |
|
|
X |
|
|
X |
|
|
|
X |
NONE |
Netherlands |
X |
X |
NONE |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
NONE |
New Zealand |
X |
X |
NONE |
X |
X |
X |
X |
X |
|
|
X |
X |
X |
X |
NONE |
Nigeria |
|
|
NONE |
|
|
|
|
|
|
X |
|
|
|
|
NONE |
Norway |
X |
X |
NONE |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
X |
NONE |
Oman |
|
X |
NONE |
X |
|
|
X |
|
|
X |
|
|
|
X |
NONE |
Pakistan |
|
X |
NONE |
|
X |
X |
X |
X |
|
|
X |
X |
|
X |
NONE |
Panama |
|
|
NONE |
|
|
|
X |
|
|
|
|
|
|
|
NONE |
PNG |
X |
X |
NONE |
|
|
|
X |
X |
|
|
|
X |
|
|
NONE |
Philippines |
X |
X |
NONE |
X |
X |
X |
X |
X |
X |
X |
|
X |
|
X |
NONE |
Poland |
X |
X |
NONE |
X |
X |
X |
X |
X |
X |
X |
|
X |
|
X |
NONE |
Portugal |
|
X |
NONE |
X |
|
|
X |
|
|
X |
|
X |
|
|
NONE |
Qatar |
|
|
NONE |
X |
|
|
|
|
|
X |
|
|
|
|
NONE |
Romania |
X |
X |
NONE |
X |
X |
X |
X |
X |
|
X |
X |
X |
|
X |
NONE |
Russia |
X |
X |
NONE |
X |
X |
X |
X |
X |
X |
|
X |
|
|
|
NONE |
Saudi Arabia |
|
|
NONE |
X |
|
|
|
X |
|
|
|
|
|
|
NONE |
Senegal |
|
|
NONE |
|
|
|
|
|
|
|
|
|
X |
|
NONE |
Seychelles |
|
X |
NONE |
|
X |
|
|
X |
|
|
|
|
|
X |
NONE |
Singapore |
X |
X |
NONE |
X |
X |
X |
X |
X |
X |
X |
X |
|
X |
X |
NONE |
Slovak Republic |
X |
|
NONE |
|
X |
X |
X |
|
|
|
|
|
|
|
NONE |
Slovenia |
|
X |
NONE |
X |
|
|
X |
|
|
|
|
|
|
X |
NONE |
Solomon Islands |
|
|
NONE |
|
|
|
X |
|
|
|
|
|
|
|
NONE |
South Africa |
X |
X |
NONE |
X |
X |
X |
X |
|
X |
X |
|
X |
X |
X |
NONE |
Spain |
X |
X |
NONE |
X |
X |
X |
X |
|
X |
|
X |
|
|
X |
NONE |
Sri Lanka |
X |
X |
NONE |
X |
X |
X |
X |
X |
|
X |
|
X |
|
X |
NONE |
Sudan |
|
X |
NONE |
X |
X |
|
|
X |
|
|
|
|
|
|
NONE |
Swaziland |
|
|
NONE |
|
|
|
X |
|
|
|
|
|
X |
|
NONE |
Sweden |
X |
X |
NONE |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
NONE |
Switzerland |
X |
X |
NONE |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
X |
NONE |
Syria |
|
|
NONE |
X |
X |
|
|
|
|
X |
|
|
|
|
NONE |
Taiwan |
X |
|
NONE |
|
X |
|
X |
X |
X |
|
|
X |
|
|
NONE |
Tajikistan |
|
|
NONE |
|
|
X |
|
|
|
X |
|
|
|
|
NONE |
Tanazania |
|
|
NONE |
X |
|
|
X |
|
|
|
|
|
|
|
NONE |
Thailand |
X |
X |
NONE |
|
X |
X |
X |
X |
X |
X |
X |
X |
|
|
NONE |
Trinidad |
|
|
NONE |
X |
|
|
|
|
|
|
|
|
|
|
NONE |
Tunisia |
|
X |
NONE |
|
X |
|
X |
|
|
X |
|
|
|
|
NONE |
Turkey |
|
X |
NONE |
X |
X |
X |
X |
X |
|
X |
|
X |
|
X |
NONE |
Turkmenistan |
|
|
NONE |
X |
|
X |
|
|
|
X |
|
|
|
|
NONE |
Uganda |
|
|
NONE |
X |
|
|
X |
|
|
|
|
|
|
|
NONE |
Ukraine |
|
X |
NONE |
X |
X |
X |
X |
|
|
|
|
|
|
X |
NONE |
UAE |
|
X |
NONE |
X |
X |
|
X |
X |
X |
X |
|
X |
|
X |
NONE |
UK |
X |
X |
NONE |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
NONE |
USA |
X |
X |
NONE |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
X |
NONE |
Uzbekistan |
|
X |
NONE |
X |
X |
X |
X |
X |
|
X |
|
|
|
X |
NONE |
Venezuela |
|
X |
NONE |
|
X |
|
|
|
|
|
|
|
|
|
NONE |
Vietnam |
X |
X |
NONE |
X |
X |
X |
X |
X |
|
X |
X |
X |
X |
X |
NONE |
Yemen |
|
|
NONE |
|
|
|
|
|
|
X |
|
|
|
|
NONE |
Yugoslavia |
|
X |
NONE |
|
|
|
|
|
|
|
|
|
|
|
NONE |
Zaire |
|
|
NONE |
|
|
|
X |
|
|
|
|
|
|
|
NONE |
Zambia |
|
|
NONE |
X |
|
X |
X |
|
|
|
|
|
|
|
NONE |
Zimbabwe |
|
|
NONE |
|
|
|
|
X |
|
|
|
|
|
|
NONE |