Kazakhstan
The list of jurisdictions with privileged taxation
- Principality of Andorra
- State of Antigua and Barbuda
- The Commonwealth of the Bahamas
- State of Barbados
- State of Bahrain
- State of Belize
- State of Brunei Darussalam
- Republic of Vanuatu
- The Republic of Guyana
- Republic of Guatemala
- State of Grenada
- Republic of Djibouti
- Dominican Republic
- Commonwealth of Dominica
- Kingdom of Spain (only with respect to the territory of the Canary Isles)
- People's Republic of China (only with respect to the territories of the special administrative regions Aomin (Macau) and Syangang (Hong Kong)
- Republic of Colombia
- Federal Islamic Republic of the Comoros
- Republic of Costa Rica
- Malaysia (only with respect to the territory of the Labuan enclave)
- Republic of Liberia
- Republic of Lebanon
- Principality of Liechtenstein
- Republic of Mauritius
- Islamic Republic of Mauritania
- Portuguese Republic (only with respect to the territory of the Madeira Islands)
- Republic of Maldives
- Republic of the Marshall Islands
- Principality of Monaco
- Malta
- Mariana Isles
- Kingdom of Morocco (only with respect to the territory of Tangier)
- Union of Myanmar
- Republic of Nauru
- The Netherlands (only with respect to the territory of Aruba Isle and dependent territories of the Antilles)
- Federal Republic of Nigeria
- New Zealand (only with respect to the territory of the islands of Cook and Niue)
- Republic of Palau
- Republic of Panama
- The Independent State of Samoa
- Republic of San Marino
- Republic of Seychelles
- State of St Vincent and the Grenadines
- Federation of St Kitts and Nevis
- State of St Lucia
- United Kingdom of Great Britain and Northern Ireland (only with respect to the following territories):
- Anguilla Isle
- Bermudas
- British Virgin Islands
- Gibraltar
- Cayman Isles
- Montserrat Isle
- Turks and Caicos Isles
- Island of Man
- Channel Isles (isles of Guernsey, Jersey, Sark, Alderney)
- South Georgia Isle
- South Sandwich Isles
- Chagos Isle
- United States of America (only with respect to the following territories):
- American Virgin Isles
- Guam Isle
- The Commonwealth of Puerto Rico
- The state of Wyoming
- The state of Delaware
- Republic of Suriname
- United republic of Tanzania
- The Kingdom of Tonga
- Republic of Trinidad and Tobago
- Republic of the Fiji
- Republic of the Philippines
- Republic of France (only with respect to the following territories):
- Kerguelen Isles
- French Polynesia
- French Guiana
- Republic of Montenegro
- Democratic Republic of Sri Lanka
- Jamaica