 
        Afghanistan
10%
2%
 
        Albania
20%
6%
 
        Algeria
19%
14% or 9% or 0%
 
        Andorra
4.5%
1% or 0%
 
        Angola
14%
—
 
        Anguilla
0%
—
 
        Argentina
21%
10.5% or 2.5% or 0%
 
        Aruba
6%
3%
 
        Australia
10%
—
 
        Austria
20%
13% or 10% or 0%
 
        Azerbaijan
18%
0%
 
        Bahamas
12%
0%
 
        Bahrain
5%
0%
 
        Bangladesh
15%
10% or 7.5% or 5% or 4.5% or 2.25% or 1.5%
 
        Barbados
17.5%
10% or 0%
 
        Belarus
20%
—
 
        Belgium
21%
12% or 6% or 0%
 
        Bermuda
0%
—
 
        Bolivia
13%
0%
 
        Bosnia and Herzegovina
17%
0%
 
        Brazil
17%
12% or 7% or 0%
 
        Bulgaria
20%
9% or 0%
 
        Cameroon
19.5%
0%
 
        Canada
12%
7% or 5%
 
        Cape Verde
15%
—
 
        Chile
19%
—
 
        China
13%
9% or 6%
 
        Colombia
19%
5% or 0%
 
        Cook Islands
15%
0%
 
        Costa Rica
13%
10% or 5%
 
        Croatia
25%
13% or 5% or 0%
 
        Curacao Verde
5%
—
 
        Cyprus
19%
9% or 5% or 0%
 
        Czech Republic
21%
15% or 10% or 0%
 
        Denmark
25%
0%
 
        Djibouti
10%
—
 
        Dominica
15%
10%
 
        Dominican Republic
18%
13%
 
        Ecuador
12%
0%
 
        Egypt
14%
5% or 0%
 
        Estonia
20%
9% or 0%
 
        Ethiopia
15%
0%
 
        Fiji
9%
—
 
        Finland
24%
14% or 10% or 0%
 
        France
20%
10% or 5.5% or 2.1% or 0%
 
        Germany
19%
7% or 0%
 
        Ghana
12.5%
5% or 3%
 
        Gibraltar
0%
—
 
        Greece
24%
13% or 6% or 0%
 
        Guam
2%
—
 
        Guinea
14%
—
 
        Guyana
14%
—
 
        Honduras
18%
15%
 
        Hungary
27%
18% or 15% or 0%
 
        Iceland
24%
11% or 0%
 
        India
28%
18% or 12% or 5% or 0%
 
        Indonesia
10%
0%
 
        Iran
8%
—
23%
13.5% or 9% or 4.8% or 0%
 
        Israel
17%
7.5% or 0%
 
        Italy
23%
10% or 5% or 4% or 0%
 
        Jamaica
15%
0%
 
        Japan
10%
8% or 0%
 
        Jordan
16%
8%
 
        Kazakhstan
12%
0%
 
        Kenya
16%
0%
 
        Kosovo
18%
8%
 
        Kuwait
0%
—
 
        Kyrgyzstan
12%
—
 
        Latvia
21%
12% or 5% or 0%
 
        Lebanon
11%
—
 
        Liberia
10%
0%
 
        Lithuania
21%
9% or 5% or 0%
 
        Luxembourg
17%
14% or 8% or 3% or 0%
 
        Macedonia
18%
—
 
        Madagascar
20%
—
 
        Malawi
16.5%
—
 
        Malaysia
10%
6% or 5%
 
        Malta
18%
7% or 5% or 0%
 
        Mauritius
15%
0%
 
        Mexico
16%
0%
 
        Moldova
20%
—
 
        Monaco
20%
10% or 5.5% 2.1% or 0%
 
        Montenegro
21%
7% or 0%
 
        Morocco
20%
14% or 10% or 7% or 0%
 
        Namibia
15%
—
 
        Nepal
15%
—
 
        Netherlands
21%
9% or 0%
 
        New Zealand
15%
9% or 0%
 
        Nigeria
7.5%
0%
 
        Norway
25%
15% or 11.1% or 6% or 0%
 
        Oman
0%
—
 
        Pakistan
17%
0%
 
        Panama
7%
0%
 
        Paraguay
10%
5%
 
        Peru
18%
—
 
        Philippines
18%
12% or 0%
 
        Poland
23%
8% or 5% or 0%
 
        Portugal
23%
13% or 6% or 0%
 
        Puerto Rico
11.5%
4%
 
        Qatar
0%
—
 
        Romania
19%
9% or 5% or 0%
20%
10% or 0%
 
        Sao Tome and Principe
0%
—
 
        Saudi Arabia
15%
0%
 
        Serbia
20%
10% or 0%
 
        Seychelles
15%
—
 
        Singapore
7%
0%
 
        Slovakia
20%
10% or 0%
 
        Slovenia
22%
9.5% or 5% or 0%
15%
0%
 
        South Korea
10%
0%
 
        South Sudan
10%
—
 
        Spain
21%
10% or 4% or 0%
 
        Sri Lanka
8%
—
 
        St Lucia
15%
7%
 
        Suriname
10%
8%
 
        Sweden
25%
12% or 6% or 0%
 
        Switzerland
7.7%
3.7% or 2.5% or 0%
 
        Taiwan
5%
0%
 
        Tanzania
18%
0%
 
        Thailand
7%
0%
 
        Togo
18%
—
 
        Trinidad and Tobago
12.5%
—
 
        Tunisia
19%
13% or 7% or 0%
 
        Turkey
18%
8% or 1% or 0%
 
        Uganda
18%
—
20%
7% or 0%
5%
0%
20 %
5% or 0%
 
        Uruguay
22%
10% or 0%
 
        Uzbekistan
15%
0%
 
        Vanuatu
15%
0%
 
        Venezuela
16%
8%
 
        Vietnam
10%
5%
 
        Zambia
16%
—
 
        Zimbabwe
14.5%
—
 
        Afghanistan
10%
2%