Centre for Tax Policy and Administration

Handbook - Developing Partnerships with Non-OECD Economies - Section 1.4

 

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1.4 Organisation and Delivery

1.4.1 Partnership Architecture

The events organised under the partnership programmes are delivered through an expanding network of OECD Multilateral Tax Centres and in-country training facilities.  Events are also held outside of these centres at regional locations in South Africa, North Africa, the Baltic countries, Slovenia, Asia (e.g. Hong Kong and Japan) and Latin America (e.g. Argentina, Brazil and Chile).  The architecture in these regional locations is more informal and can vary substantially from one event to the next.  The organisation of OECD events at these locations also could not be generalised as readily for the purpose of this handbook.  Practical information about the OECD events in these locations can be obtained from the Secretariat.

1.4.1.1 OECD Multilateral Tax Centres

There are currently five OECD Multilateral Tax Centres in Austria, Hungary, Korea, Mexico and Turkey, respectively.  The purpose of these centres is to deliver events which assist tax officials to develop and implement effective and efficient tax policies.  These centres serve as an effective interaction mechanism by exploring regional interlocutors, absorbing region-specific demands and transmitting OECD messages to policy makers.

 

 Austria (Vienna)

 

 Hungary (Budapest)

 Korea (Chonan)

 Mexico (Mexico City)

 Turkey (Ankara)

Website

 

 

 

 www.kipf.re.kr/taxcenter

 

 www.gelirler.gov.tr

Date of Creation 

 1992

1992

 1997

 2004

 1993

Weeks of events since creation

 122 Weeks

 90 Weeks

 37 Weeks

 4 Weeks

 128 Weeks

Participants since creation

over 1900 tax officials

over 1700 tax officials 

over 850 officials 

over 200 tax officials 

over 3000 tax officials

Countries invited

Central and Eastern Europe, the Baltic States

Central and Eastern Europe, the Baltic States

Asia, including Central and South East Asia

Latin America and the Carribean 

The Balkans, Central Asia, the Commonwealth Independent States and Mongolia


1.4.1.2 In-Country Tax Centres

There are currently two in-country tax centres:

  • Yangzhou Tax Institute Around five weeks of events are organised for Chinese tax officials at the centre every year. The events offered cover both tax policy and tax administration issues.  Since the previous Beijing International Tax Training Centre’s (BITTC) launch in 1997, over 50 events have been organised at the Beijing Centre and the new Yangzhou Institute.  On average, around 60-80 participants attend each event.
  • Moscow International Tax Centre (MITC) Since its creation in 1993, more than 100 activities have been organised at the Moscow centre, ranging from two day workshops for high-level officials on strategic management to two week events on technical tax issues. More than 4,000 Russian tax officials have participated in programmes to date.  Since 2003 the focus has moved from training activities to partnership based policy dialogue events which are currently held for more senior Russian officials using the facilities at the MITC.


We also run programs with the following countries:

  1. Malaysia – From 2004, the Inland Revenue Board of Malaysia will host OECD events at the National Tax Academy located in Kuala Lumpur.  Senior tax policy and administration officials from Malaysia, as well as other countries in the region will participate in these events.
  2. India – Since 2001, approximately four OECD events are held jointly with India at the National Academy of Direct Taxes in Nagpur every year. The participants are from all levels of the tax administration in India.

1.4.2 Methods of Delivery

The OECD methodology encourages dialogue, dissemination of best practices, peer review and capacity building. Shared knowledge illuminates common interests, and improves the flow of information relating to systems, structures and methodologies of the participating countries.  The programme of co-operation on taxation is delivered in accordance with this OECD methodology and focuses on experience sharing and policy dialogue. 

Experience sharing generally takes place in a multilateral setting where experts from OECD countries and NOEs share their respective country experiences, the problems they have faced and solutions they have adopted.  The objective is to share our expertise and collective experiences on international tax issues  and to identify and develop international “best practices” in dealing with global taxation problems to the benefit of both OECD and non-OECD partners.

This approach therefore differs from the goals of typical events that may be offered by national tax administrations which are only aimed at improving the skills of participants in applying particular aspects of their countries’ tax legislation.  OECD events emphasise an exposition of the problems faced, the variety of solutions adopted by different OECD countries and NOEs and the reasoning behind their adoption.

Policy dialogue focuses on the problems which NOEs face in dealing with particular tax policy issues, and emphasises possible ‘good practices’ on a topic that is demand driven.  The policy dialogue with any particular country is expected to develop progressively as the partnership programme with that country deepens. 

The partnership programme is only effective to the extent that it is able to develop with and meet the changing needs of the participating countries.  To this end, systematic monitoring, evaluation and outcome strategies allow the participants’ experience to become a direct part of the programme and to reflect the changing needs of the participating countries. 

1.4.3 Evaluation and Outcomes

The partnership programme on taxation begins with an initial assessment of needs that will be used to establish a clear set of objectives.  These provide a benchmark for evaluations that are carried out periodically.  Evaluations of the taxation partnerships take place at two levels.  Firstly, all OECD events are subjected to rigorous independent evaluation.  Participants and experts at OECD events are surveyed at the conclusions of each event and their comments are analysed and fed into the redevelopment of the partnership programme.  Secondly, outcomes analysis takes place regularly at the country level where the partner countries provide their assessments of the impact of the partnership programme.

We also recognise that quantitative measures of outcomes for a programme of this type are in short supply and that legislative developments are influenced by a number of factors and do not necessarily indicate the success of the programme.  Consequently it is necessary to maintain close ties with the tax authorities benefiting from the programme to discuss its impact and effectiveness over a period of time.  Other ways of measuring the impact of the programme are also developed through dialogue with partner governments.  These dialogues are intended to glean objective, measurable outcomes that the partnership has achieved in terms of concrete legislative or policy developments.

1.4.4 Funding of OECD Events

The OECD partnership events are financed through a combination of OECD budgets, host country contributions, and in-kind/cash voluntary contributions from member countries.  As well as participation by the Secretariat and consultants in events, the services of experts from member governments are provided free of charge to the OECD.   The costs to member countries of this in-kind contribution are the costs of staff time, travel and per diem expenses.

1.4.5 Planning of OECD Events

OECD events are developed in consultation with the NOE partners concerned.  Individual countries or regions may have their own special requests which will be taken into account when choosing the topics, levels (e.g. advanced or introductory) and dates for each event.  

However, the exact steps to be taken depend on whether the event is a multilateral event, regional event or country-specific event.  For example, since participants from many countries attend the events at the Multilateral Tax Centres, these events are decided upon in negotiation with the host countries balancing the expertise of the Committee on Fiscal Affairs and the needs of the host country and the potential participating NOEs.  The in-country events (for example, in China, Malaysia, Russia and India) are usually events that are specifically requested by the host country.

1.4.5.1 Choice of Topics

While most of the topics delivered under the partnership programme will deal with international tax issues, the Centre for Tax Policy and Administration (CTPA) may develop new events where there are specific demands for these events and resourcing is available.

1.4.5.2 Updating of materials

Events need to be tested in real situations.  Changes to the content of specific events may arise from the event evaluations. Constant updating of the materials is important to ensure that the topics that are dealt with under the OECD events are up to date and relevant.

1.4.5.3 Timing of the Events

The programmes are initiated by the OECD Secretariat in discussions with host centres and NOEs so that events will take place throughout the year.  Several factors have to be taken into account in this process, including the needs of the jurisdictions that participate in these events and other practical constraints such as national and regional holidays and the availability of event leaders whose role is generally critical to the preparation of an OECD event.

1.4.5.4 Requests for Experts

Once preliminary topics and dates are agreed with the NOE partners and/or the host country, requests for experts will be issued to member countries inviting appropriate experts to deliver the programme.

A request is made annually in October/November for the following year, but amendments to the requests may be necessary as event details are changed.  Most of the member countries have a specific person responsible for co-ordinating the contribution of experts.  The Secretariat is responsible for liasing with the member country co-ordinators to provide all the necessary information to ensure that appropriate experts are located and recruited for the OECD events.

One of the most important keys to success of the OECD events is the use of experts from our member countries. We expect them to be experts in the topics that are covered by an event and have appropriate skills and experience to make effective presentations. As the main philosophy of OECD is to share experience and discuss tax issues experts should be able to use their experience to generate dialogue (for more details, see the guidance note on expert selection). 

1.4.5.5 Preparation/Translation of Materials

The Event Leader and/or the OECD event administrator are responsible for putting together the materials for each event.  A team of three or four experts should be assembled at least 8 weeks before the event (including a leader who is typically from the OECD Secretariat) and the experts are put in touch with one another to finalise the materials and work allocation for the event.

Then the final materials and syllabus are forwarded to the contact person in the host country 4 weeks before the event so that they can be prepared for distribution.  For events held at certain locations, the materials have to be translated and should be provided 6 weeks ahead of time.

1.4.5.6 Availability of Event Materials

The OECD Secretariat, with the assistance from local support staff in the host country, will provide the experts and participants with the necessary logistical information and event agenda in advance.  However, due to the timing of the confirmation of participation, translation of materials, expert involvement and other factors, event materials may only be available to participants immediately before an OECD event.

1.4.5.7 Participant invitations

Participants to multilateral OECD events at the OECD Multilateral Tax Centres in Ankara, Budapest, Chonan and Vienna are invited by the Secretariat.  Participants to the events held at the Mexico-OECD Tax Centre are invited by Mexico.  Invitations to other joint OECD events are on occasion issued by our partners such as CIAT, IOTA, etc. For in-country events in China, India, Malaysia and Russia, the host countries are responsible for inviting participants to these events.  The host countries for such events will typically also send participants to the OECD events they are hosting.  In all cases, it is important to ensure that participants have the necessary experience and expertise to participate fully in discussions during the event (for more details, see the note on participant selection criteria).

The following jurisdictions are currently invited to multilateral events at the various OECD Tax Centres.  Subject to the availability of space and accommodation, countries that expressed an interest in participating in events held outside of their designated centres may also be invited on a case by case basis.

 

Ankara

Budapest

Korea

Mexico

Vienna

Albania
Armenia
Azerbaijan
Belarus
Cameroon
China
Egypt
Georgia
Indonesia
India
Jordan
Kazakhstan
Kosovo
Kuwait
Kyrgyzstan

Malta
Moldova

Mongolia
Morocco
Pakistan

Palestinian National Authority
Russian Fed.
Saudi Arabia
Sierra Leone

Sudan
Syria
Tunisia
Ukraine
Uzbekistan

Armenia
Bulgaria
China
Croatia
Cyprus (1)
Czech Republic
Estonia
Ghana
Hungary
Indonesia
Jordan
Kosovo
Latvia
Lithuania
Nigeria
Pakistan
Romania
Russian Fed.
Saudi Arabia
Serbia
Slovak Republic
South Africa
Syria
Ukraine

Bhutan
Brunei Darussalam

China
Chinese Taipei
Hong Kong, China
India
Indonesia
Laos
Malaysia
Mongolia
Nepal
Pakistan
Papua New Guinea
Philippines
Russian Fed.
Singapore
Sri Lanka
Solomon Islands
Thailand
Vietnam

Mexico provides
the invitation
separately to

countries in

Latin America

and the

Carribean. 
The following
countries have

attended:

 

Argentina

Bolivia

Chile

Jamaica

Nicaragua

Peru

Trinidad and Tobago

Uruguay

Venezuela

Armenia
Bulgaria
China
Croatia
Cyprus (1)
Czech Republic
Estonia
Ghana
Hungary
Indonesia
Jordan
Kosovo
Latvia
Lithuania
Nigeria
Pakistan
Poland
Russian Fed.
Saudi Arabia
Serbia
Slovak Republic
Slovenia
South Africa
Syria
Ukraine

(1) Footnote by Turkey

The information in this document with reference to « Cyprus » relates to the southern part of the Island. There is no single authority representing both Turkish and Greek Cypriot people on the Island. Turkey recognizes the Turkish Republic of Northern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of United Nations, Turkey shall preserve its position concerning the “Cyprus issue”.

(1) Footnote by all the European Union Member States of the OECD and the European Commission

The Republic of Cyprus is recognized by all members of the United Nations with the exception of Turkey. The information in this document relates to the area under the effective control of the Government of the Republic of Cyprus.

Invitations to the Multilateral Tax Centres in Ankara, Budapest, Chonan and Vienna are sent out by the Secretariat at the end of every year for events in the next year in a two step process.  The 1st step of this process runs as follows: invitation letters along with Country Reply Cards, Event Descriptions and Logistical Information Notes concerning respective Multilateral Tax Centre are sent to NOEs.  The co-ordinator in the NOE will then fill out and return the country reply card indicating the number of participants and in some cases whether interpretation will be required (usually up to a maximum of 3 participants and 2 professional interpreters).  The 2nd step in the process is initiated once the Secretariat has received all country participation requests.  Then, a confirmation letter and a participant reply card are sent to countries indicating the number of participants we can accept.  Invitations to the Mexico Tax Centre are organised by Mexico following a similar process.

Unfortunately, due to limitations in the availability of accommodation, we generally have to limit the number of participants that each country can send to these events.   It is thus particularly important to send only participants that have the necessary experience and skill to contribute positively to the dialogue during the event.

The participants should send us the reply cards at least 4 weeks before the start of an event.  If a reply card is not received in this period, it may not be possible to include the participant.  Once the participant reply card is received, OECD will send an invitation letter for a particular event along with a travel reply card.  The travel reply card should be returned to the person indicated on the card.

1.4.5.8 Expenses and Practical Arrangements: Airport Pick-Up and Drop-offs, Accommodation, Meals and Transport

The practical arrangements for OECD events vary depending on where the events are held.  Please refer to the relevant logistical information sheets or tax centre websites where available for further information.  If there are any questions concerning the practical arrangements, please contact the Secretariat for further information.

In general, for events held at the Multilateral Tax Centres the responsibilities for the practical arrangements and expenses are as follows:

For the Participants

 

 Expenses

 Ankara

 Budapest

 Chonan

Mexico

 Vienna

International Transport -
participants

Participant

Participant

Participant

Participant

Participant

Transport from Airport to
Centre upon arrival 

Turkey

Participant

Participant

Participant

Participant

Accommodation

Turkey

Hungary

Korea

Participant

Austria

Meals  (*)

Turkey

Hungary

Korea

Participant

Participant

Transport from

Centre/City to Airport

Turkey

Participant

Participant

Participant

Participant

 

For the Experts

 

 Expenses

 Ankara

 Budapest

 Chonan

Mexico

 Vienna

International Transport

Expert

Expert

Expert

Expert

Expert

Transport from Airport to
Centre upon arrival 

Expert

Expert

Expert

Expert

Expert

Accommodation

Turkey

Hungary

Korea

Expert

Austria

Meals  (*)

Turkey

Hungary

Korea

Expert

Expert

Transport from

Centre/City to Airport

Expert

Expert

Expert

Expert

Expert

 

(*) The tax centres in Ankara, Budapest, Chonan and Vienna have a restaurant that serves breakfast, lunch and dinner (except the one for Vienna, which is not available in the evening).  The costs of these meals are met by the various parties as indicated. 


For events held at the other locations under the in-country programmes, the responsibilities for the practical arrangements and expenses are as follows:

For the Participants

 

 Expenses

 China: Yangzhou (1)

 India: Nagpur (2)

 Russia: Moscow (3)

 Malaysia: Kuala Lumpur (4)

Transport from Airport to Centre upon arrival 

 China/Participant

 Participant

 Participant

Malaysia/Participant

Accommodation

 China

 India

Participant

Malaysia

Meals

 China

 India

Participant

Malaysia

Domestic Transport from Centre/City to Airport

 China/Participant

 Participant

Participant

Malaysia/Participant

 

For the Experts

Expenses

 China: Yangzhou (1)

 India: Nagpur (2)

 Russia: Moscow (3)

 Malaysia: Kuala Lumpur (4) 

International Transport

 Expert

 Expert

 Expert

Expert 

Transport from Airport to Centre upon arrival

 China

 India/Hotel

 Russia

 Expert

Accommodation

 China

 Expert

 Expert

 Expert

Meals

 China

 Expert

 Expert

 Expert

Transport from Centre/City to Airport

 China

 India/Hotel

 Russia

 Expert

(1)  For China, accommodation is provided at the centre.  For experts staying in a hotel at either end of the weekly event, pick-up and drop-off can be arranged to and from the hotel.  In this case, experts should make their own way between the airport and the hotel.
(2)  For India, accommodation will be arranged at a hotel in Nagpur with the assistance of local staff at the National Academy of Direct Taxes.  Pick-up and drop-off arrangements are also provided by the hotel.
(3)  An OECD consultant who is based in Russia will assist with all the practical arrangements for Moscow before and during the event.
(4)  Inland Revenue Board of Malaysia staff will assist with all the practical arrangements for Kuala Lumpur.

1.4.6 Roles and Responsibilities of Various Parties

1.4.6.1 OECD Secretariat

The preparation for OECD events begins at the Secretariat in Paris.  This preparation involves communicating with host countries on the nature, topics and dates of events, allocating places at OECD events to be held at the Multilateral Tax Centres to NOE participants, the requests for OECD experts, the organisation of and communication with the team of experts, the preparation and translation of materials, etc.. 

A member of the Secretariat will usually participate in an OECD event as an expert and, if this is the case, will usually be the event leader.  Where there is no member of the Secretariat present at an event, one of the other experts will be asked to act as event leader and provided with notes on the additional responsibilities that this involves.  In this case, one person from the Secretariat will have responsibility of co-ordinating the administration of the event with the event leader.  Where experts have questions related to the event materials or delivery, they should contact the member of the Secretariat who is event leader or co-ordinator. 

A support person from the Secretariat will be responsible for the practical arrangements of an OECD event.  Logistical questions (on travel, accommodations etc.) are best directed to him/her in the first instance.

1.4.6.2 Local Staff and Support

The country hosting an OECD event is responsible for organising the seminar/workshop facilities and accommodation for participants and experts. 

Each country hosting an OECD event will nominate a senior official to liaise with the OECD.  The main function of the local staff is to liaise with the Secretariat with regards to the organisation of airport pick-up and drop-off arrangements, accommodation and distribution (and sometimes translation) of materials.  The local staff also organise all the necessary arrangements for the participants. 

Local staff providing clerical and secretarial support will also be in attendance at each event.  If difficulties are experienced during the running of an event, experts should take them up with the clerical and support staff in the first instance, then with the liaison official (if readily available) and finally with the Secretariat in Paris.

In addition to local secretarial and clerical support, the following facilities are usually available to experts (upon request) in each of the Centres: telephone, fax, computers, CD-ROM reader, printers and photocopiers. 

1.4.6.3 Event Co-ordinator

The event co-ordinator is usually a member of the OECD secretariat. He/she will prepare event materials and will also be involved in the request for experts for that specific event.

The event co-ordinator will be in contact with the experts about the content of the event and to organise work allocation among the experts.

He/she will also act as the contact person from the OECD secretariat if the event leader is not the same person as the event co-ordinator. In this case he/she will be happy to handle all problems or difficulties that may arise before, during or after the event. If the event-co-ordinator is not available another member of the Secretariat will handle the issue.

At the end of the event, the event co-ordinator will study the evaluation documents of the event and be responsible for appropriate action.

1.4.6.4 Event Leader

The role of the event leader is extensively described in another section.  The event leader will often be a member of the OECD Secretariat, but we may invite one of the experts to act as such.

The event leader will be responsible for delivering the event at the location according to the philosophy and standards as described in this handbook. For this, he /she will be supported by local staff, the other experts and the OECD Secretariat.

The event leader will encourage the experts to act as a team. He/she will represent the OECD and may be expected to make speeches on formal and informal occasions during the seminar, conduct the event introduction and ensure that each event is subject to rigorous evaluation.

1.4.6.5 Member Country Co-ordinator

The experts hold the key to a successful event, so the expert selection process is a very important one.  Member country co-ordinators play a major role in the selection of quality experts.  As the OECD seeks to deliver high quality events, we will be grateful to have the best experts that the member countries can offer.  However, member countries each have their own policy with respect to participation in OECD events and in expert selection. It may also be useful for member countries to consider when selecting these experts the benefits that participation in OECD outreach events could bring, either directly or indirectly, and to devise a co-ordinated strategy to maximise these potential benefits.  The section describing the experts’ selection criteria and the roles of the experts will provide more information on the sort of skills that experts may need, the ‘best practice’ on expert selection process and ways to maximise the benefits that member countries could obtain from these expert contributions. (See Section 4)

The Secretariat will assist the member country co-ordinator by providing all the necessary information needed to select an appropriate expert.  The information may include specific event descriptions which will allow the member country co-ordinator to get a better idea about the requirements for each event.  A timely request is also very important to allow the experts sufficient time to prepare for the event.

1.4.6.6 Non-OECD Participant Co-ordinator

In most countries the co-ordinator is responsible for or will advise her government body on who the government should send to each OECD event.  It is important that each country has a single authorised co-ordinator to avoid duplication and confusion.  In general, the co-ordinator communicates between his/her countries’ tax authority, the selected participants and the OECD. 

The OECD Secretariat will send an overview of all the events that each country is invited to attend at the Multilateral Tax Centres in Ankara, Budapest, Chonan and Vienna.  The invitation is usually sent out in September/October for events planned for the following year to allow time for the co-ordinator to do his/her job properly.  The co-ordinator should ensure, in consultation with the appropriate authority in his/her government, that the country has appropriate representation both in terms of participating in events that fit the specific needs of the country and in terms of the skills and expertise of the participants.

In consultation with the appropriate authority, the co-ordinator should try to select participants with the appropriate background and skills for each OECD event.  To assist in this process, the Secretariat has prepared a guideline (see the section on Guidelines for Participant Selection).  Since experience sharing is one of the main aims of every OECD event, it is important to ensure that the participants you are sending are suited to the content and the level of the event, which can be found in the event description.

Furthermore it is important that the participants can understand and speak English in order to cope with discussions. If not, he/she must be able to follow the interpretation in a language that is familiar to him/her. Details of interpretation available will be provided when initial invitations are issued.

1.4.6.7 Experts and Participants

It is very important to ensure that experts and participants have the requisite experience and skills to operate effectively.  The selection guidelines and information notes for experts and participants are set out in more details in subsequent sections.

1.4.6.8 Summary of the Expert Request Process for OECD Events

What

 Who

When 

Confirming nature, topics and dates of OECD events

Secretariat in partnership with MTCs, host countries and/or participating Non-OECD economies

By September of the year prior to the year in which events will take place

Sending the overall request for experts from member country co-ordinators

Secretariat

In the fourth quarter of the year prior to the year in which events will take place 

Confirmation of experts availability to Secretariat

Member country co-ordinator
 

Approximately 4 weeks after receiving the request from Secretariat or as soon as practicable 

Confirmation of contact details for experts

Member country co-ordinator 

At least 8 weeks before the event

Expert team to be in contact to review the event content and materials 

Event Leader 

At least 6 weeks before the event

Pre-event expert meeting 

Event co-ordinator and experts

Evening before the start of the event

Formal feedback by the experts on the event 

Event leader and experts 

No later than 2 weeks after the event

Feedback on individual expert’s performance 

Event Leader to provide to expert individually

As appropriate, but no later than 2 weeks after the event

Feedback on performance of expert team as a whole in delivering the event    

Event Leader using feedback summary from participant

No later than 4 weeks after the event

1.4.6.9  Summary of the Participant Invitation Process for OECD Events at the Multilateral Tax Centres (MTCs)

 What

Who

When

Confirming nature, topics and dates of OECD events

Secretariat in partnership with MTCs

By September of the year prior to the year in which events will take place

Annual invitation and country reply cards to NOEs attending the MTCs

Secretariat

By October of the year prior to the year in which events will take place  

Country Reply Cards received by Secretariat and allocation of places in MTCs

Participant co-ordinator

By November of the year prior to the year in which events will take place

Sending confirmation letter and Participant Reply Card  to country co-ordinators

Secretariat

By December of the year prior to the year in which events will take place

Appointment of participants

Participant co-ordinator

At least 6 weeks before event

Participant Reply Card to secretariat

Participant

At least 4 weeks before event

Invitation letter (for visa application) and travel reply card to participant

Secretariat

At least 3 weeks before event

Travel reply card to secretariat

Participant

At least 1 week before event  

1.4.6.10   Summary of the Content/Material Planning Process for OECD Events

What

Who

When

Appointment of event leader and co-ordinator

Secretariat

At least 12 weeks before the event

Initial development of materials

Event Leader

At least 12 weeks before the event

Expert team to be in contact to review the event content and materials

Event Leader

At least 6 weeks before the event

Translation (if necessary)

Secretariat

At least 4 weeks before the event

Final materials to experts and organisers

Secretariat

At least 2 weeks before the event

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Countries list

  • Afghanistan
  • Albania
  • Algeria
  • Andorra
  • Angola
  • Anguilla
  • Antigua and Barbuda
  • Argentina
  • Armenia
  • Aruba
  • Australia
  • Austria
  • Azerbaijan
  • Bahamas
  • Bahrain
  • Bangladesh
  • Barbados
  • Belarus
  • Belgium
  • Belize
  • Benin
  • Bermuda
  • Bhutan
  • Bolivia
  • Bosnia and Herzegovina
  • Botswana
  • Brazil
  • Brunei Darussalam
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Cape Verde
  • Cayman Islands
  • Central African Republic
  • Chad
  • Chile
  • China (People’s Republic of)
  • Chinese Taipei
  • Colombia
  • Comoros
  • Congo
  • Cook Islands
  • Costa Rica
  • Croatia
  • Cuba
  • Cyprus
  • Czech Republic
  • Côte d'Ivoire
  • Democratic People's Republic of Korea
  • Democratic Republic of the Congo
  • Denmark
  • Djibouti
  • Dominica
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Equatorial Guinea
  • Eritrea
  • Estonia
  • Ethiopia
  • European Union
  • Faeroe Islands
  • Fiji
  • Finland
  • Former Yugoslav Republic of Macedonia (FYROM)
  • France
  • French Guiana
  • Gabon
  • Gambia
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Greenland
  • Grenada
  • Guatemala
  • Guernsey
  • Guinea
  • Guinea-Bissau
  • Guyana
  • Haiti
  • Honduras
  • Hong Kong, China
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iraq
  • Ireland
  • Islamic Republic of Iran
  • Isle of Man
  • Israel
  • Italy
  • Jamaica
  • Japan
  • Jersey
  • Jordan
  • Kazakhstan
  • Kenya
  • Kiribati
  • Korea
  • Kuwait
  • Kyrgyzstan
  • Lao People's Democratic Republic
  • Latvia
  • Lebanon
  • Lesotho
  • Liberia
  • Libya
  • Liechtenstein
  • Lithuania
  • Luxembourg
  • Macao (China)
  • Madagascar
  • Malawi
  • Malaysia
  • Maldives
  • Mali
  • Malta
  • Marshall Islands
  • Mauritania
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