Grenada Panama Gibraltar Palau Guatemala Puerto Rico Hong Kong Saint Helena Saint Kitts Switzerland Saint Lucia Turks and Caicos Islands Saint Vincent United Arab Emirates San Marino Uruguay Seychelles Vanuatu Solomon Islands Venezuela Sri Lanka Belgium companies which are regarded as Foreign Sales Corporations by the – United States of America and which therefore qualify for reduced Belgian taxation companies approved under Royal Decree No 187 of 30 December 1982 as – Co-ordination Centres (as defined by the original Royal Decree or by subsequent amending laws) Brunei companies deriving income from sources outside Brunei – Ireland companies obtaining relief or exemption from tax under Part V of the – Corporation Tax Act 1976 or section 43 of the Finance Act 1980 (profits from trading within Shannon Airport) companies obtaining relief or exemption from tax under Part IV of the – Corporation Tax Act 1976 or section 42 of the Finance Act 1980 (profits from exporting certain goods) companies certified by the Minister of Finance to provide international – financial services or to carry on any other activities in the Customs Dock area Kenya companies having income granted exemption from tax – under paragraph 11 Schedule 1 of the Income Tax Act 1973 Malaysia companies exempt from tax in relation to shipping – companies subject to tax at 5 percent in relation to inward reinsurance – companies deriving income from sources outside Malaysia –
Grenada Panama Gibraltar Palau Guatemala Puerto Rico Hong Kong Saint Helena Saint Kitts Switzerland Saint Lucia Turks and Caicos Islands Saint Vincent United Arab Emirates San Marino Uruguay Seychelles Vanuatu Solomon Islands Venezuela Sri Lanka Belgium – companies which are regarded as Foreign Sales Corporations by the United States of America and which therefore qualify for reduced Belgian taxation – companies approved under Royal Decree No 187 of 30 December 1982 as Co-ordination Centres (as defined by the original Royal Decree or by subsequent amending laws) Brunei – companies deriving income from sources outside Brunei Ireland – companies obtaining relief or exemption from tax under Part V of the Corporation Tax Act 1976 or section 43 of the Finance Act 1980 (profits from trading within Shannon Airport) – companies obtaining relief or exemption from tax under Part IV of the Corporation Tax Act 1976 or section 42 of the Finance Act 1980 (profits from exporting certain goods) – companies certified by the Minister of Finance to provide international financial services or to carry on any other activities in the Customs Dock area Kenya – companies having income granted exemption from tax under paragraph 11 Schedule 1 of the Income Tax Act 1973 Malaysia – companies exempt from tax in relation to shipping – companies subject to tax at 5 percent in relation to inward reinsurance – companies deriving income from sources outside Malaysia