Offshore zones

Included in the offshore list

Is included in the list of transfer pricing

Not included in the lists

	UA	EU	BLR	RU	KZ
Australia
Austria
Albania
Andorra
Antigua and Barbuda
Argentina
Aruba
Bahamas
Barbados
Bahrain
Belize
Belgium
Bulgaria
Brazil
Brunei
Vanuatu
Hungary
Ghana
Germany
Guernsey
Gibraltar
Hong Kong
Grenada
Greenland
Greece
Denmark
Jersey
Dominican Republic
Israel
India
Ireland
Iceland
Spain
Italy
Canada
China
Kuwait
Curacao
Lebanon
Lithuania
Liechtenstein
Luxembourg
Mauritius
Macau (China)
Macau (China)
Malaysia
Malta
Marshall Islands
Mexico
Monaco
Montserrat
Netherlands
Niue
New Zealand
Isle Of Man
Cook Islands
Panama
Poland
Portugal
Romania
Samoa
San Marino
Saudi Arabia
Seychelles
Saint Vincent and the Grenadines
Saint Kitts and Nevis
Saint Lucia
Singapore
Sint-Marten
Slovakia
Slovenia
Trinidad and Tobago
Turkey
Uruguay
Faroe islands
Finland
France
Croatia
Czech Republic
Chile
Switzerland
Sweden
Estonia
South Africa
Japan