Taxation
Home
| Armenia | VI | 1 d | Kyrgyzstan | VI | 1d | |
| Australia | None | Latvia | 20 | 1 | ||
| Austia | XIII | 3 | Lithuania | 20 | 1 | |
| Azerbaijan | VI | 1 d | Luxembbourg | XIV | 1 | |
| Barbados | None | Malta | None | |||
| Belarus | VI | 1 d | Mexico | None | ||
| Belgium | 21 | 1 | Moldova | VI | 1 d | |
| Canada | None | Morocco | 18 | 1 | ||
| China | 20 | 1 | Netherlands | 22 | 2 | |
| Cyprus | 21 | 1 | New Zealand | None | ||
| Czech Rep | 21 | 1 | Norway | 16 | 1 | |
| Denmark | None | Pakistan | XIII | 1 | ||
| Egypt | 23 | 1 | Philippines | 22 | 1 | |
| Estonia | 20 | 1 | Poland | 18 | 1 | |
| Finland | None | Portugal | 23 | 1 | ||
| France | 21 | 1 | Romania | 20 | 1 | |
| Georgia | VI | 1 d | Russia | 18 | 1 | |
| Germany | 20 | 3 | Slovak Rep | 21 | 1 | |
| Greece | None | South Africa | None | |||
| Hungary | None | Spain | 22 | 1 | ||
| Iceland | 22 | 1 | Sweden | None | ||
| India | None | Switzerland | None | |||
| Indonesia | 19 | 1 | Tajikistan | VI | 1 d | |
| Ireland | 20 | Thailand | 22 | 1 | ||
| Israel | 24 | 1 | Trinidad & Tobago | 19 | 1 | |
| Italy | None | Tunisia | 20 | |||
| Jamaica | None | Turkey | None | |||
| Japan | 20 | 1 | Turkmenistan | VI | 1 | |
| Kazakhstan | 19 | 1 | Ukraine | VI | 1 | |
| Korea | 21 | 1 | United Kingdom | None | ||
| Uzbekistan | VI | 1 d | ||||
| Venezuela | 21 | 1 |
| Armenia | None | 2 years | Moldova | None | 2 years | |
| Austira | None | None | Morocco | 2,000 | None | |
| Azerbaijan | None | 2 years | Netherlands | 2,000 | None | |
| Barbados | None | None | Norway | 2,000 | 2 years | |
| Belgium | 2,000 | 2 years | Pakistan | 5,000 | 2 years | |
| Canada | None | None | Philippines | 3,000 | 2 years | |
| China | 5,000 | 3 years | Poland | 2,000 | 2 years | |
| Cypurs | 2,000 | None | Portugal | 5,000 | 2 years | |
| Czech Rep | 5,000 | 2 years | Romania | 2,000 | 2 years | |
| Denmark | None | 2 years | Russia | None | None | |
| Egypt | 3,000 | 2 years | Slovak Rep | 5,000 | 2 years | |
| France | 5,000 | 2 years | South Africa | None | None | |
| Germany | 5,000 | 2 years | Spain | 5,000 | 2 years | |
| Greece | None | 3 years | Sweden | None | None | |
| Hungary | None | 2 years | Tajikistan | None | 2 years | |
| Iceland | 2,000 | 2 years | Thailand | 3,0000 | 2 years | |
| India | None | 2 years | Trinindad & Tobago | 2,000 | 2 years | |
| Indonesia | 2,000 | 2 years | Tunisia | 4,000 | None | |
| Israel | 3,000 | 2 years | Turkey | None | 2 years | |
| Italy | None | 2 years | Turkministan | None | 2 years | |
| Jamaica | None | 2 years | Ukraine | None | 2 years | |
| Japan | 2,000 | 2 years | United Kingdom | None | 2 years | |
| Korea | 2,000 | 2 years | Uzbekistan | None | 2 years | |
| Luxembourg | None | 2 years |