List of states (territories) that meet the criteria set out in
subclause 39.2.1.2 of subclause 39.2.1 of clause 39.2
of Article 39 of the Tax Code of Ukraine



Anguilla
Principality of Andorra
Antigua and Barbuda
Aruba
Commonwealth of the Bahamas
Barbados
Kingdom of Bahrain
Belize
Bermuda
Bosnia and Herzegovina
British Virgin Islands
Brunei Darussalam
Republic of Burundi
Republic of Vanuatu
Virgin Islands United States of America
Guadeloupe
Republic of Guatemala
Guernsey
Gibraltar
Special Administrative Region of China Hong Kong (EU)
Grenada
Jersey
Republic of Djibouti
Commonwealth of Dominica
Dominican Republic
Islamic Republic of Iran
Ireland
Autonomous Community of the Canary Islands of the Kingdom of Spain
Republic of Cape Verde
Cayman Islands
The state of Qatar
Kyrgyz Republic
Republic of Cyprus
Autonomous province of Kosovo and Metohija of the Republic of Serbia
Republic of Cuba
Curaçao
Lao People's Democratic Republic
Republic of Liberia
Lebanese Republic
Principality of Liechtenstein
Republic of Mauritius
Special Administrative Region of China Macao
The former Yugoslav Republic of Macedonia
Federated Territory of Labuan Malaysia
Maldives
Kingdom of Morocco
Martinique
Republic Marshall Islands
Federated States of Micronesia
Republic of Moldova
Principality of Monaco
Montserrat
Republic of Nauru
Niue
United Arab Emirates
Sultanate of Oman
Isle of Man
Cook Islands
Turks and Caicos Islands
Republic of Palau
Republic of Panama
Republic of Paraguay
Commonwealth of the Northern Mariana Islands
Madeira Autonomous Region of the Portuguese Republic
Puerto Rico
Independent State of Samoa
Republic of San Marino
Democratic Republic of Sao Tome and Principe
Republic of Seychelles
Saint Vincent and the Grenadines
St. Kitts and Nevis
Saint Lucia
Republic of Singapore
Sint Maarten (The Netherlands part)
Republic of the Sudan
Democratic Republic of Timor-Leste
Turkmenistan
Republic of Uzbekistan
Montenegro