/ 16 2015

2015 /16
Pakistan
FOREWORD
A country's tax regime is always a key factor for any business considering moving into new markets.
What is the corporate tax rate? Are there any incentives for overseas businesses? Are there double
tax treaties in place? How will foreign source income be taxed?
Since 1994, the PKF network of independent member firms, administered by PKF International
Limited, has produced the PKF Worldwide Tax Guide (WWTG) to provide international businesses
with the answers to these key tax questions.
As you will appreciate, the production of the WWTG is a huge team effort and we would like to thank
all tax experts within PKF member firms who gave up their time to contribute the vital information
on their country's taxes that forms the heart of this publication.
The PKF Worldwide Tax Guide 2015/16 (WWTG) is an annual publication that provides an overview
of the taxation and business regulation regimes of the world's most significant trading countries. In
compiling this publication, member firms of the PKF network have based their summaries on
information current on 1 January 2015, while also noting imminent changes where necessary.
On a country-by-country basis, each summary such as this one, addresses the major taxes applicable
to business; how taxable income is determined; sundry other related taxation and business issues;
and the country's personal tax regime. The final section of each country summary sets out the
Double Tax Treaty and Non-Treaty rates of tax withholding relating to the payment of dividends,
interest, royalties and other related payments.
While the WWTG should not to be regarded as offering a complete explanation of the taxation issues
in each country, we hope readers will use the publication as their first point of reference and then
use the services of their local PKF member firm to provide specific information and advice.
Services provided by member firms include:

Assurance & Advisory;

Financial Planning / Wealth Management;

Corporate Finance;

Management Consultancy;

IT Consultancy;

Insolvency - Corporate and Personal;

Taxation;

Forensic Accounting; and,

Hotel Consultancy.
In addition to the printed version of the WWTG, individual country taxation guides such as this are
available in PDF format which can be downloaded from the PKF website at www.pkf.com
PKF Worldwide Tax Guide 2015/16
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Pakistan
IMPORTANT DISCLAIMER
This publication should not be regarded as offering a complete explanation of the taxation matters
that are contained within this publication. This publication has been sold or distributed on the
express terms and understanding that the publishers and the authors are not responsible for the
results of any actions which are undertaken on the basis of the information which is contained within
this publication, nor for any error in, or omission from, this publication.
The publishers and the authors expressly disclaim all and any liability and responsibility to any
person, entity or corporation who acts or fails to act as a consequence of any reliance upon the
whole or any part of the contents of this publication.
Accordingly no person, entity or corporation should act or rely upon any matter or information as
contained or implied within this publication without first obtaining advice from an appropriately
qualified professional person or firm of advisors, and ensuring that such advice specifically relates to
their particular circumstances.
PKF International is a family of legally independent member firms administered by PKF International
Limited (PKFI). Neither PKFI nor the member firms of the network generally accept any responsibility
or liability for the actions or inactions on the part of any individual member firm or firms.
PKF INTERNATIONAL LIMITED
JUNE 2015
© PKF INTERNATIONAL LIMITED
All RIGHTS RESERVED
USE APPROVED WITH ATTRIBUTION
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STRUCTURE OF COUNTRY DESCRIPTIONS
A. TAXES PAYABLE
COMPANY TAX
BRANCH PROFITS TAX
MINIMUM TAX
SALES TAX / VALUE ADDED TAX
LOCAL TAXES
OTHER TAXES
ALTERNATE CORPORATE TAX
EXCISE DUTY
PROPERTY, WATER AND CONSERVANCY TAXES
STAMP DUTY
B. DETERMINATION OF TAXABLE INCOME
DEPRECIATION
STOCK / INVENTORY
CAPITAL GAINS ON IMMOVABLE PROPERTY
CAPITAL GAINS ON DISPOSAL OF SECURITIES
DIVIDENDS
STOCK DIVIDENDS
INTEREST INCOME
LOSSES
INCENTIVES
C. FOREIGN TAX RELIEF
D. CORPORATE GROUPS
E. RELATED PARTY TRANSACTIONS
F. PERSONAL TAX
G. TREATY AND NON-TREATY WITHHOLDING TAX RATES
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MEMBER FIRM
For further advice or information please contact:
City
Name
Contact Information
Karachi
Faheem Rauf
+92 21 3531 5175
[email protected]
Lahore
Nouman Razak Khan
+92 42 3750 3381
[email protected]
Sialkot
Zulfiqar Nasir
+92 52 426 5194
[email protected]
Islamabad
Ejaz Hussain Rathore
+92 51 282 5775
[email protected]
Multan
Muhammad Talib
+92 61 451 0242
[email protected]
Peshawar
Zeeshan Ali
+92 91 527 9691
[email protected]
BASIC FACTS
Full name:
Capital:
Main languages:
Population:
Major religion:
Monetary units:
Internet domain:
Int. dialling code:
Islamic Republic of Pakistan
Islamabad
English, Urdu and 18 regional languages
196,174,380 (2014 estimate)
Islam
Pakistani Rupee (PKR)
.pk
+92
KEY TAX POINTS
•
Companies are taxed at 33% however there is a small company’s rate of 25% and banks are
taxed at 35%.
•
The rates of tax for a branch of a company incorporated outside Pakistan are the same as those
applicable on resident companies.
•
VAT (locally termed as ‘sales tax’) is ordinarily levied at 17% on the value of goods, unless
specifically exempt, after allowing related input credits.
•
Where a resident taxpayer derives foreign-source income on which foreign income tax is paid
within two years from the year in which it is derived, the taxpayer is allowed a tax credit equal
to the lower of the foreign income tax paid or the Pakistan tax payable in respect of that
income.
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•
The tax authorities have the power in respect of a transaction between associates to distribute,
apportion, or allocate income, deductions, or tax credits between such associates to reflect the
income that would have been realized in an arm’s-length transaction.
A. TAXES PAYABLE
COMPANY TAX
The corporate tax rate for tax year 2015 has been reduced to 33%. However, this relief in tax rate is
not available to banking companies, which will continue to be taxed at 35%. The tax rates are
summarized as follows:
•
•
•
•
Small company:
Modaraba:
Banking Company:
All other companies:
25%
25%
35%
33%
The term ‘public company’ implies a company listed on any stock exchange in Pakistan or one in
which not less than 50% of the shares are held by the federal government or a public trust.
The final tax regime (FTR) for resident taxpayers, a presumptive tax scheme where taxes are
withheld at the source on the sale of goods and execution of contracts or collected at the time of
import (for other than industrial raw materials), is considered a final tax liability in respect of income
arising from the sale, contract, or import. In the case of exports, tax collected at the time of
realisation of foreign-exchange proceeds is treated as final tax for that income.
The FTR is also applicable to non-resident taxpayers, at their option. However, it is only applicable in
cases of receipts on account of the execution of a contract for construction, assembly, or installation,
including a contract for the supply of management activities in relation to such project as well as
certain contracts for services and contract for advertisement services rendered by television satellite
channels.
Taxation of a permanent establishment (PE) of a non-resident
The following principles shall apply in computing taxable income of a PE:
•
It is a distinct and separate entity dealing independently with the non-resident of which it is a
PE.
•
In addition to business expenditure, executive and administrative expenditure, whether
incurred in Pakistan or elsewhere, will be allowed as deductions.
•
Head office expenditure, including rent, salaries, travelling, and any other expenditure that may
be prescribed, shall be allowed as a deduction in proportion to the turnover of the PE in the
same proportion as the non-resident’s total head office expenditure bears to its worldwide
turnover.
•
Royalties, compensation for services (including management services), and interest on loans
(except in banking business) payable or receivable to or from PE’s head office shall be
considered in computing taxable income of PE.
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•
No deduction will be allowed for any interest paid on loans acquired by a non-resident to
finance the operations of a PE (or for the insurance premium in respect of such loans).
Filers and Non-Filers
The Finance Act, 2014 has introduced separate enhanced rates for withholding and collection of tax
for ‘non-filers’ under the following heads:
1.
Tax withholding on payment of Dividend;
2.
Tax withholding on payment of Profit on Debt;
3.
Tax withholding on Cash withdrawals;
4.
Collection of Advance tax on registration or transfer of registration of private motor vehicles;
5.
Collection of Advance tax on motor vehicles;
6.
Collection of Advance tax from seller of immovable property;
7.
Collection of Advance tax from purchaser of immovable property;
8.
Collection of Advance tax on sale of specified products to distributors, dealers and wholesalers.
For the above purpose, new definitions of ‘filer’ and ‘non-filer’ have been inserted in section 2 of the
Ordinance. A ‘Filer’ has been defined as a taxpayer whose name appears on the ‘active taxpayers list’
or is a holder of taxpayer card, whereas all other persons are defined to be treated as ‘non-filers’.
BRANCH PROFITS TAX
The rates of tax for a branch of a company incorporated outside Pakistan are the same as those
applicable on resident companies, other than banking companies (i.e. 35%, except for tax year 2015
where 33% is applicable). Tax at the rate of 10% is levied on the transfer of profits to the head office,
with an exception for companies engaged in the oil and gas exploration and production business.
Payments to a branch in Pakistan of a non-resident are subject to deduction of tax at source on the
same basis as a resident in the case of sale of goods, rendering of professional services, and
execution of contracts. In other circumstances, a reduced/0% withholding tax (WHT) certificate can
be obtained from the Commissioner of Income Tax.
Pakistan has signed agreements for avoidance of double taxation with over 60 countries.
MINIMUM TAX
Where the tax payable by a company is less than 1% of the turnover, except where the company is in
a loss position before charging depreciation and other inadmissible expenses, the company is
required to pay a minimum tax equivalent to 1% of the turnover.
Tax paid in excess of normal tax liability can be carried forward for adjustment against tax liability of
a subsequent tax year. However, such tax can only be adjusted against tax liability of the five tax
years immediately succeeding the tax year for which the amount was paid.
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Minimum tax is payable under section 113 of the Ordinance.
The rates of minimum tax have been revamped as under:
Ref.
1.
Person(s)
%
(a) Oil marketing companies, Oil refineries, Sui Southern Gas Company Limited
and Sui Northern Gas Pipelines Limited ( for the cases where annual
turnover exceeds rupees one billion.);
(b) Pakistani Airlines; and,
(c) Poultry industry including poultry breeding, broiler production, egg
production and poultry feed production.
0.5%
(a) Distributors of pharmaceutical products, consumer goods including fast
moving consumer goods, fertilizers, and cigarettes
(b) Petroleum agents and distributors who are registered under the Sales Tax
Act, 1990;
(c) Rice mills and dealers; and,
(d) Flour mills.
0.2%
3.
Motorcycle dealers registered under the Sales Tax Act, 1990.
0.25%
4.
In all other cases.
2.
1%
SALES TAX / VALUE ADDED TAX
VAT (locally termed as ‘sales tax’) is ordinarily levied at 17% on the value of goods, unless specifically
exempt, after allowing related input credits.
Telecommunication services (VAT on services is a provincial levy) are levied VAT at the rate of 19.5%
by Sindh, Punjab and Khyber Pakhtunkhwa.
Significant zero-rated goods are as follows:
•
Supplies and repair and maintenance of certain ships and aircraft;
•
Supplies to diplomatic missions and diplomats;
•
Supplies of raw materials, components, and goods for export processing zones;
•
Supplies of locally manufactured plant and machinery to export processing zones and supplies
of certain specified machinery to the exploration and production sector;
•
Supplies to exporters.
Significant exemptions are as follows:
•
Live animals and live poultry;
•
Live plants;
•
Vegetables, pulses, edible fruits (excluding imported fruits), certain spices, sugar cane, edible
oils, etc;
•
Milk preparations;
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•
Newsprints, newspapers, journals, periodicals, and books;
•
Agricultural produce not subjected to any process.
Highest Retail Price
Presently, manufacturers of goods subject to duty on retail price basis are required to pay duty at
the highest retail price where more than one retail price is fixed by the manufacturers for any
particular brand or variety of such goods.
Through the Finance Act, 2014, FBR has been authorised to specify zones or areas only for the
purposes of determining highest retail price for any brand or variety of goods. This seems to be a
positive amendment aimed at resolving the long outstanding grievance of such manufacturers with
regard to payment of duty on highest retail price without taking into account geo-economic factors.
LOCAL TAXES
No local taxes are payable in respect of income of companies.
OTHER TAXES
ALTERNATE CORPORATE TAX
A new concept of ACT has been introduced. ACT is applicable from Tax Year 2014. Under the
concept, the minimum tax liability in case of a company is higher of tax on accounting income or the
corporate tax liability determined under the Ordinance at the rates prescribed in the law.
Tax liability under the Ordinance includes ‘minimum tax on turnover under section 113 of the
Ordinance.
ACT, if payable, shall be for the accounting year ended December 31, 2013, June 30, 2014, or any
period relevant to tax year 2014.
This concept is applicable for all companies except insurance companies, companies engaged in
exploration and production of petroleum, and banking companies, as per Fourth, Fifth and Seventh
Schedule to the Ordinance respectively.
Under the newly inserted section 113C, the ACT, being the tax determined on accounting income,
has been prescribed at 17% of such income.
The ACT is not applicable to:
•
Exempt income;
•
Income taxable under FTR;
•
Gain on disposal of listed securities subject to tax under the Eighth Schedule;
•
Income entitled to 100% tax credit on account of equity investment;
•
Income of non-profit organizations, trusts or welfare institutions to whom tax credit is available
under section 100C of the Ordinance; and,
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•
Where a company sets up an industrial undertaking, between 1 July 2014 and 30 June 2017, it
will be subject to a reduced rate of tax under clause (18A) of Part II of the Second Schedule.
EXCISE DUTY
Federal excise duty (FED) is levied at the rate of 17% on certain types of manufacturing, import of
goods, and rendering of services, except telecommunications services, which are charged at the rate
of 18.5% (previously it was 19.5%). FED on telecommunication services, under the constitution, is to
be levied and collected by the provinces.
However if it is not levied by provinces at their specified rates, FED will be charged at 18.5%. Sindh,
Punjab, and Khyber Pakhtunkhwa provinces have promulgated their statute, and others are
expected to follow.
PROPERTY, WATER AND CONSERVANCY TAXES
Above taxes levied and collected by Provincial government and cantonments annually.
STAMP DUTY
In the case of sale or transfer of immovable property, stamp duty is payable (with varying rates on
the basis of location of the property) on the value of the property.
B. DETERMINATION OF TAXABLE INCOME
DEPRECIATION
Normal depreciation is allowed at the following prescribed rates by applying the reducing-balance
method.
Assets
Depreciation
(percentage)
Buildings
10
Machinery, Plant and Equipment (Including ships
and vehicles)
15
Furniture
15
Computer hardware
30
Aircrafts and aero engines
30
Below ground installations in mineral oil concerns
100
Offshore platform
20
All depreciable assets put into service for the first time in Pakistan during a tax year, other than road
transport vehicles not plying for hire, furniture (including fixtures), plant and machinery used
previously in Pakistan, or plant and machinery for which a deduction has been allowed under
another section of this ordinance, for the entire cost of the asset, shall be entitled to an initial
allowance at 25% of the cost of the asset, except for buildings, for which the rate is 15%.
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Book depreciation need not conform to tax depreciation. Unabsorbed tax depreciation not set off
against the income of the year is carried forward and added to depreciation of the assets of the
same business in the following year. Tax depreciation can be carried forward without limit until fully
absorbed.
STOCK / INVENTORY
Inventories are to be stated at the lower of cost or market. The first in first out (FIFO) and average
methods are accepted. Conformity of methods used for book and tax reporting is desirable, and the
method used should be consistently applied.
CAPITAL GAINS ON IMMOVABLE PROPERTY
Capital gain on the sale of immovable property, on which depreciation is not allowed, is taxed at the
rate of 10% if disposed of within one year and 5% if disposed of within two years. However, if the
retention period is more than two years, the gain is not taxable. Over and above, additional 0.5%
withholding tax is levied on sale of property which is adjustable income tax.
CAPITAL GAINS ON DISPOSAL OF SECURITIES
A gain on the sale of securities was subjected to tax by Finance Act, 2010 in case such securities were
held for less than 12 months.
Through the Finance Act, 2014, the gain arising on disposal of securities with holding period of 12 to
24 months has also been taxed and as such, zero rate of tax is now applicable only where the holding
period of securities exceeds 24 months.
Holding Period
Tax Rate
0-12 months
12.5%
12-24 months
10%
Over 24 months
0%
DIVIDENDS
Dividend income is subject to WHT of 10% or a lower tax treaty rate.
The deduction at source shall be the full and final discharge of tax liability on dividend income.
STOCK DIVIDENDS
A company which is quoted on the Stock Exchange
Bonus shares issued by a quoted company:
•
Must be issued to a shareholder only after collecting tax equal to 5% of the value of the bonus
shares to be issued to the shareholder (including 5% bonus shares withheld as above) within a
prescribed time;
•
For purpose of determining value of bonus shares, the ‘day-end price on the first day of closure
of books’ is prescribed to be used;
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•
The above referred tax is to be collected by the company within 15 days from the first day of
closure of books;
•
In case the shareholder fails to make payment of 5% tax within 15 days or the company fails to
collect the tax within 15 days, the 5% bonus shares withheld by the company will be deposited
by the company with the Central Depository Company of Pakistan Limited or any other entity
prescribed by FBR;
•
The bonus shares deposited with CDC or other entity, as mentioned above, will be disposed in
the mode and manner to be prescribed by FBR, and the proceeds shall be paid on behalf of the
shareholder by way of credit to the Federal Government.
A company which is not quoted on the Stock Exchange
A company not quoted on the Stock Exchange which issues bonus shares to its shareholders will
deposit tax, within 15 days of the closure of the books, at 5% of the value of the bonus shares on the
first day of closure of books, whether or not tax has been collected from the shareholders by the
Company.
Rules are to be issued by FBR for determining the value of bonus shares of unquoted securities.
•
Before the issuance of bonus shares, the company liable to deposit tax shall be entitled to
collect and recover the amount of tax deposited from the shareholder on whose behalf the tax
has been deposited;
•
In case a shareholder neither makes payment of tax to the company nor collects his bonus
shares, within 3 months of the date of issuance of bonus shares, the company may proceed to
dispose bonus shares to the extent it has paid tax on shareholder’s behalf.
INTEREST INCOME
Interest earned by a company is taxed as its income from other sources. Interest earned by a nonresident company without a PE in Pakistan attracts WHT at the rate of 10%, except where a lower
rate is provided in the related DTT, which is also the final tax on such income.
LOSSES
Operating losses may be carried forward and set off against the profits of the succeeding six years of
the same business in which the losses were incurred. Unabsorbed depreciation can be carried
forward indefinitely.
Carried forward losses of an entity in the case of group relief cannot be utilised if the ownership of
the holding company is reduced to less than 55% and 75% if one of the companies is a listed
company or none of the companies is a listed company, respectively.
Business losses can be carried forward up to a period of six years in the case of the amalgamation of
two companies, with the condition that the same business is continued for a minimum period of five
years.
The carrying back of losses is not permitted
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INCENTIVES
Tax credits and incentives
Any relief from Pakistani income tax that is provided in any other law and not provided for in the
Income Tax Ordinance or a treaty is not valid.
Tax exemptions
Profits and gains derived from an electric power generation project set up in Pakistan are exempt
from tax. Profits and gains derived by a company from the export of computer software, information
technology (IT) services, or IT enabled services are exempt from tax through 30 June 2016.
Small companies
Activities of small companies are encouraged with a reduced income tax rate of 25%. A small
company has been defined to mean a company that:
•
Is registered on or after 1 July 2005 under the Companies Ordinance, 1984;
•
Has a paid-up capital plus undistributed reserves not exceeding 25 million Pakistani rupees
(PKR);
•
Has an annual turnover not exceeding PKR 250 million; and,
•
Is not formed by splitting up or the reconstitution of business already in existence.
Charitable donations credit
Companies are allowed a tax credit equivalent to 20% of their taxable income in respect of donations
to:
•
Any board of education or university in Pakistan, established by or under federal or provincial
law;
•
Any educational institution, hospital, or relief fund established or run in Pakistan by federal
government, provincial government, or local government; and,
•
Any non-profit organisation.
C. FOREIGN TAX RELIEF
Where a resident taxpayer derives foreign-source income on which foreign income tax is paid within
two years from the year in which it is derived, the taxpayer is allowed a tax credit equal to the lower
of:
(i)
The foreign income tax paid; or,
(ii) The Pakistan tax payable in respect of that income.
However, foreign tax paid is not refundable.
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D. CORPORATE GROUPS
A locally incorporated holding company and subsidiary of a 100% owned group may be taxed as one
group by giving an irrevocable option for taxation as one fiscal unit. The relief is not available for
losses prior to formation of the group.
The group is available if the companies are designated as entitled to avail group relief by the
Securities and Exchange Commission of Pakistan.
Any company that is the subsidiary of a holding company may surrender its loss for the year to its
holding company or its subsidiary, or between another subsidiary of the holding company, provided
that the holding company directly holds 55% or more capital of the subsidiary if one of the
companies is a listed company. However, if none of the companies is a listed company, the holding
requirement is 75% or more.
The loss can be surrendered for a maximum of three years, and the required holding is for at least
five years.
E. RELATED PARTY TRANSACTIONS
The tax authorities have the power in respect of a transaction between associates to distribute,
apportion, or allocate income, deductions, or tax credits between such associates to reflect the
income that would have been realized in an arm’s-length transaction.
F. PERSONAL TAX
The tax rates listed below are applicable from 1st July 2014.
If more than 50% of an individual’s income is derived from employment, the following tax rates apply
to income other than certain investment income
Exceeding
PKR
Not Exceeding
PKR
0
400,000
0
400,000
750,000
5% of amount exceeding 400,000
750,000
1,400,000
PKR 17,500 + 10% of the amount exceeding PKR 750,000
1,400,000
1,500,000
PKR 82,500 + 12.5% of the amount exceeding PKR 1,400,000
1,500,000
1,800,000
PKR 95,000 + 15% of the amount exceeding PKR 1,500,000
1,800,000
2,500,000
PKR 140,000 + 17.5% of the amount exceeding PKR 1,800,000
2,500,000
3,000,000
PKR 262,500 + 20% of the amount exceeding PKR 2,500,000
3,000,000
3,500,000
PKR 362,500 + 22.5% of the amount exceeding PKR 3,000,000
3,500,000
4,000,000
PKR 475,500 + 25% of the amount exceeding PKR 3,500,000
4,000,000
7,000,000
PKR 600,000 + 27.5% of the amount exceeding PKR 4,000,000
7,000,000
-
PKR 1,425,000 + 30% of the amount exceeding PKR 7,000,000
Amount
For other individuals, including self-employed individuals, the following tax rates are applicable to
their income other than certain investment income.
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Exceeding
PKR
Not
Exceeding
PKR
0
400,000
0
400,000
750,000
10% of amount exceeding 400,000
750,000
1,500,000
PKR 35,000 + 15% of the amount exceeding PKR 750,000
1,500,000
2,500,000
PKR147,500 + 20% of the amount exceeding PKR 1,500,000
2,500,000
4,000,000
PKR 347,500 + 25% of the amount exceeding PKR 2,500,000
4,000,000
6,000,000
PKR 722,500 + 30% of the amount exceeding PKR 4,000,000
6,000,000
-
Amount
PKR 1,322,500 + 35% of the amount exceeding PKR 6,000,000
Individuals are subject to withholding tax at source on income at the following rates.
Details
Rate
Dividends General rate
10%
Dividends from companies in power generation projects
7.5%
Interest on deposits maintained with banking companies, finance societies, or
corporate bodies (Excluding trusts) in Pakistan, on bonds, certificate debentures,
and instruments issued by banking companies, finance societies, local and
corporate bodies, (Excluding trusts) formed in Pakistan, on securities of federal and
provincial governments, and on securities other than debentures of local
authorities, Pakistani corporate bodies, or companies formed outside Pakistan
10%
Fees for technical services and royalties
15%
Prizes from prize bonds and crossword puzzles
15%.
Others prizes (raffles, lotteries, etc)
20%
Payments to non-residents for execution of contracts or subcontracts for
construction, assembly or installation projects, including contracts for rendering
supervisory activities with respect to such projects
6%
Payments for contacts for technical services other than contacts
6%
Execution of contracts through permanent establishment
6%
Brokerage fee or commission
10%
Export sales proceed on receipt
1%
Imported goods
5.5%
G. TREATY AND NON-TREATY WITHHOLDING TAX RATES
Pakistan has signed a tax treaty with the following countries: Austria, Azerbaijan, Bahrain,
Bangladesh, Belarus, Belgium, Bosnia and Herzegovina, Brunei, Canada, China, Denmark, Egypt,
Finland, France, Germany, Hungary, Indonesia, Iran, Ireland, Italy, Japan, Jordan, Kazakhstan, Korea
(Republic of), Kuwait, Kyrgyzstan, Lebanon, Libya, Malaysia, Malta, Mauritius, Morocco, Nepal,
Netherlands, Nigeria, Norway, Oman, Philippines, Poland, Portugal, Qatar, Romania, Saudi Arabia,
Serbia, Singapore, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Syria, Tajikistan, Thailand,
Tunisia, Turkey, Turkmenistan, Ukraine, United Arab Emirates, United Kingdom, United States,
Uzbekistan, Vietnam, and Yemen.
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