Outward Direct Investment (ODI) is a business strategy where a domestic firm expand its operations to a foreign country either via e Green field investment, merger/acquisition and/or expansion of an existing foreign facility.

Outward Investment Objectives

- Expanding the market by exploiting the opportunities from implementation of free trade, particularly the ASEAN Economic Community (AEC);

- Improving food security, particularly cattle and beef;

- Opening market access in third countries that have FTAs with an investment destination;

- Internationalization of national companies.

Kami sedang melakukan pemutakhiran data. Informasi terkait daftar perusahaan Indonesia di luar negeri bisa didapatkan dengan menghubungi Direktorat Kerjasama Penanaman Modal Luar Negeri, dengan menghubungi Direktorat Kerjasama Penanaman Modal Luar Negeri di nomor telp (021) 5252008 ext 3660 atau email tu.ditkspmln@bkpm.go.id

Sector Investment Opportunity Remarks

Meat Industry

Agricultural land can be owned by foreign investors less than 1,000 hectares, but it can be rented indefinitely.

Contact Person:

Mrs. Andante Widi Arundhati
Minister Counellor, KBRI Buenos Aires

Mariscal Ramon Castilla 2901, Buenos Aires, Argentina

P: +54 11 4807 2211

F: +54 11 4802 4488

E: emindo@indonesianembassy.org.ar

Sector Investment Opportunity Remarks

The Uruguay government offered infrastructure projects in Uruguay in order to support the achievement of sustainable prosperity.

1. Construction of transmission line Tacuarembó­cerro Largo;

2. Station construction josé ignacio

3. Construction of transmission line San José – Florida

4. Construction of connection Cardal Station – Florida

5. Construction of transmission lines Maldonado – Lavalleja Cerro Largo - Durazno – Soriano

6. Construction of transmission line Montevideo - San José – Salto

7. Construction of new access Port of Montevideo

8. Construction of drainage networks and waste management plants

9. Construction of pump in Flores

Contact Person:

Mrs. Andante Widi Arundhati
Minister Counellor, KBRI Buenos Aires

Mariscal Ramon Castilla 2901, Buenos Aires, Argentina

P: +54 11 4807 2211

F: +54 11 4802 4488

E: emindo @indonesianembassy.org.ar

Sector Investment Opportunity Remarks
Oil and gas

Oil and gas exploration


Construction of fertilizer plantto cover domestic demand

Fertilizer demand reaches 11 million tons per year (2.2 million tons of urea; biological nitrogen to 900 thousand tons, 960 thousand tons of potash; DAP 900 thousand tons; NPK 4 million tons and 1.8 million tons of phosphate), but current production only reaches 8 million tons.

Note:The new fertilizer plant in Vietnam is strictly selected as it’s related to environmental issues.


Establishment of banks and financial services for foreign investment in the form of representative offices, branches and JV with a local bank with a maximum up to 50% foreign ownership

Total assets must be above USD 10 million at the end of the year before applying to establish a finance company with 100% foreign investment or finance company.

Infrastructure/ Energy

57 steamed power plants with a capacity of 36GW (2020) and 75.7 GW by 2030.

To support this program, it takes 62-72 million tons of coal in 2020 (for the needs of the power plant: 42-50 and the rest for other industries).

Vietnam Government will import as much as 40-50 million tons of coal in 2020 and 20 million tons in 2015-2016. Imported coal must have a quality grade 5 or medium grade.


Hospital construction in the former land of Hanoi International American Dental Clinic construction covering an area of 8,540 m2 for USD 70 million.

Contact Person:

Mr. Suryana Sastradiredja
Minister Counsellor, KBRI Hanoi

50, Ngo Quyen Street, Hanoi, Vietnam

P: +84 4 382 533 53

F: +84 4 382 592 74

E: hanoi.kbri@kemlu.go.id

Sector Investment Opportunity Remarks

Construction of fertilizer plant

Potassium Laos potential is estimated at 7.5 million tons in 2025. On the other hand Indonesia is a net importer of these products.


Construction of international hospital

Needs of good health services in Laos now has reached a crucial stage. The Laos government has set health and education as a priority. For hospital, it is open to 100% foreign ownership and allowed to bring labor from the origin country.


Construction of Special Economic Zones (SEZ) in Vientiane Province (30,000 Ha) and Bolikhamsay Province (8,000 Ha)

These lands can be used as a plantation, agricultureor livestock that the results can be exported


Construction of Hotel and Property

Levelof tourist arrivals in Laos is promising with the visit as many as 4 million visitors a year (the number of Laotians around 6.5 million people), and the LuangPrabang Heritage City is the most famous tourist attraction in Laos.


Construction of four-wheels transportation components plant


​Coconut Oil Product

Contact Person:

Mr.Alfan Amiruddin
Third Secretary, Economic Affairs, KBRI Vientiane

Kaysone Phom Vihane Avenue, P.O.BOX 277, Vientiane,
Laos (Lao P.D.R.)

P: +85621 413 909/910

F: +85621 218 527

E: kbrivte@laotel.com

Sector Investment Opportunity Remarks
Various Sectors

Physical investment in various sectors then encouraged by the Romanian government. In addition to physical investments, also allowed investments through offshore firms

Contact Person:

Mr. Reza Reflushmen
Third Secretary, Economic Affairs, KBRI Bucharest

Strada Gina Patrichi No.10, Sector 1, Bucharest, Romania

P: +40 21 312 07 42 - 44

F: +40 21 312 02 14

E: indobuch@indonezia.ro, ekonomi@indonezia.ro

Sector Investment Opportunity Remarks
Various Industries

Contact Person:

Ms. Amelia Marta N. Tampubolon
Second Secretary, Economic Affairs, KBRI Beograd

Bulevar Kneza Aleksandra Karadjordjevica No. 18, 11040
Beograd, PO Box 559, Serbia

P: +381 11 367 4062

F: +381 11 367 2984

E: kbri.beograd@eunet.rs

Sector Investment Opportunity Remarks
Food Industry

PT. Kaldu Sari Nabati through the Indonesian Embassy is coordinating with GAFI Egypt to find partners in Egypt who have factory facilities and licenses to produce food products.

There are three potential Egyptian partners.


PT. Pupuk Indonesia can collaborate with El Nasr Mining (the largest Egyptian SOE in the field of phosphate) to build a phosphate processing plant in Egypt to export its products to Indonesia or to other countries around Egypt.

Contact Person:

Kuntum Khaira Ummah

Indonesian Embassy in Cairo, Egypt
13, Aisha El Taymouria Street, Garden City, Cairo, Arab Republic of Egypt
M : +62812-6860-3464
T : +202-24715561
F : +202-24726772
E : info@kbri-cairo.org

Indonesia Investment Promotion Center (IIPC) Abu Dhabi
Level 17, The Offices World Trade Center, Central Market
Al Markaziya, P.O. Box: 3876 - Abu Dhabi, UAE
T : +971 2 659 4274, +971 2 659 4275
F : +971 2 654 4150
E : iipc.abudhabi@bkpm.go.id, iipc.abudhabi@gmail.com

Sector Investment Opportunity Remarks

Contact Person:

​Mr. Ali Qussairy

M: +962 790 277 670

P: +962 656 08400

E: ali.qussairy@jiv.gov.jo

Sector Investment Opportunity Remarks

Development of industrial estates which called Halaal Industrial Park in Capetown.

The main investment projects South African government which will be opened in late 2017, based on high demand for halal products in South Africa. Furthermore, from Capetown, it can make market penetration to other sub-Saharan countries.


Trade in textiles, coffee, spices, health equipment and evelopment of Indonesian restaurants in South Africa.

The mechanism offered by the government of South Africa is the supply of products in the free port to allow cost efficiency.


Furniture Products

Contact Person:

Mr. Riyadi Asirdin
Konsul Ekonomi

124 Rosmead Avenue, Kenilworth 7708 Cape Town 7708,
Afrika Selatan

P: +27 21 761 7015

F: +27 21 761 7022

E: postmaster@indonesia-capetown.org.za

Sector Investment Opportunity Remarks

Gold mining is an investment priority for government of Sudan. Target of gold production in 2016 is estimated at 100 tons with an allocation of more than 100 blocks of new mines will be opened for investors. Other potential sites currently exist:

  1. Red SeaProvince and River Nile province, with reserves of 46,000 tons. (Based on RSMCmapping);
  2. Abu Sarah, Nothern Province, with reserves of 100 tons (Tahemapping);
  3. Atlantis II project, which is located in the Red Sea Runway, reserves of 47 tons of gold, 2 million tons of tin, 500,000tons copper and 3,000 tons of silver. (Geology Agency, Sudan)
  • Most of the gold mines in Sudan still managed traditionally (85%).
  • Potential reserves of gold are still unclear and questionable, especially mapping by RSMC.
  • Currentlythere are 105 companies, both large and small scale (national and foreign), which have been granted concessions.
  • Latest mining regulation: Wealth Minerals and Mining Development Act in 2015 which regulates the establishment of a commission on mining chaired by the Minister of Mineral Resources.
  • Several matters covered by the Law, which are: 1. Investors get all cost recovery on exploration and mine development activities; 2. The investment agreement will cover the period of exploration and exploitation; 3. Exemption of import duties for all mining equipment and VAT retention; 4. Owners of preferred shares; 5. The Government of Sudan is entitled to a royalty of 5-7% and 15-35% share ownership
Agriculture and livestock

Establishment of research centers in the field of agriculture and livestock, provision of quality seeds agriculture and forestry, procurementof agricultural and livestock equipment, production of organicand non-organic fertilizers, production of pesticides, preservation of agricultural and livestock products,production of food and cereals, export of crops, plantations and livestock products, provision equipment of livestock and vaccination, provision of livestock feed, meat and dairy production.

The government of Sudanhas developed the priority of Economic Reform Program 2015-2019, where one of the priority sectors are agriculture and livestock.

  • Potency of Agriculture: land area of 44 million ha and only worked about 15%. Availability of groundwater as 16,000 billion cubic meters.
  • Potency oflivestock: the number of cattle reached 144 million, consist of cows, camels, goats, and sheep with export volume of 5 million animals per year with the primary market is Middle East such as Saudi Arabia and Egypt
Oil & Gas

Development of oil and gas exploration to increase oil and gas production in Sudan, among others:

1. Construction of oil refinery in the Port Sudan city with a capacity of 25,000 barrels per day.

2. Construction of distribution pipelines of petroleum, especially benzene and gasoline in Port Sudan city.

3. The construction of liquefied gas production plant in Fulacity with a capacity of 300 tons per day

4. Provision of Human Resources such as experts of constructions and welding / weld pipe in pipe construction or engine experts in oil refinery revitalization projects in several locations (500-600 people)

Potency of petroleum which are 4.4 billion original oil in place and 1.4 TCF of natural gas, but the existing production capacity, recently reached 120,000 barrels / day, which is far below optimal capacity of as much as 520,000 barrels / day.

Infrastructure available, which are :

1. The pipeline along 1,610 km of Heglig to Bashayer with a capacity of 450,000 bpd

2. Pipeline along 1,472 km from Al-Jabalain to Bashayer

3. Track 716 km pipeline from Block 6 to Khartoum regency

4. Line along the 172 km pipeline from the TharJath field to Heglig

5. The pipeline along 97 km of Block 6 to Heglig.

The government of Sudan encourages Indonesian government to invest in those sectors due to the large needs of government of Sudan.


Contact Person:

Djumara Supriadi

Second Secretary. Economic Affairs, KBRI Khartoum 17, Amart 35, Juba St. Block 11K,
PO Box: 13374, Khartoum, Sudan

P: +249 183 5640 37
F: +249 183 5646 71
E: khartoum.kbri@kemlu.go.id

Sector Investment Opportunity Remarks
Food and Beverages

36 Mega Food Parks (food processing industry) with each Mega Food Parks has a Central Processing Centre with an area of over 50 hectares which is connected to the Primary Processing Centre and Collection Centre within 100-150km as a raw materials provider.

FDI liberalization for the processed food industry by promoting 36 Mega Food Parks in order to encourage the modernization of processed foods. Existing infrastructure: roads, water supply, electricity supply, plants treatment and public facilities. The facility is open 100% for FDI.

Contact Person:

Mr. Taufik Rigo
First Secretary. Economic Affairs,KBRI New Delhi

50-A Kautilya Marg, Chanakyapuri, New Delhi 110021

P: +91 11 26118642-46

F: +91 11 2687 4402

E: newdelhi.kbri@kemlu.go.id

Sector Investment Opportunity Remarks
HALAL Food and Beverages

Opportunity to open Indonesia cafes in Oman, especially café which is serving Indonesiacoffee. Otherinterest products are processed meats (embracing the concept of halal slaughter), furniture, vehicle tires, building materials (conwood) and food products.

Contact Person:

Mr. Yudhi Ardian
First Secretary. Economic Affairs, KBRI Muscat

Way 3013, Building 1091, Muscat, Sultanate of Oman. PO.BOX
642 PC 115

P: +968 2469 1050

F: +968 2469 1243

E: muscat.kbri@kemlu.go.id

All investment activities in Vietnam are regulated by the Law on Enterprise (LOE) passed by the National Assembly dated 29 November 2005 and the Law on Investment (LOI) passed by the National assembly dated 29 November 2005. Both laws become effective as of 1 July 2006.

The LOE addresses the types of companies and business establishments permitted to operate in Vietnam, their governance, liability and way of operation.

The LOI includes provisions on investment activities, right and obligations of investors, the registration and evaluation of investment projects, investment incentives, investment guarantees and State management of investment.

1. Limited Liability Company (LLC)

An LLC is a legal entity established by its member by way of capital contribution to the LLC. The capital contribution of each member is treated as equity. Under the LOE, the following forms of enterprise exist in Vietnam:

a. LLC with one member

b. LLC with more than one members

2. Joint Stock Company/Shareholding Company (JSC)

A JSC is a legal entity established by its funding shareholders on the basis of their subscription of shares of the JSC. A JSC is required to have at least three shareholders (with no maximum numbers of shareholders).

3. Partnerships

A partnership is required to have at least two members and the unlimited liability partners are liable for the obligations to the extent of all their assets.

4. Private Enterprise

A private enterprise is owned by one individual who is liable for all activities of the enterprise to the extent of all his/her assets. An individual may only establish one private enterprise.

1. Joint Venture

The foreign investor and its Vietnamese partner jointly apply to establish a company.

2. 100% Foreign Owned Enterprises (FOEs)/Wholly Foreign-Owned

A 100% FOE is a legal entity set up by one or more investors under a form of LLC or JSC.

3. Business Cooperation Contract (BCC)

A BCC is an agreement between one or more foreign investors and one or more Vietnamese partners with the objective of cooperating to operate one or more specific business activities.

4. Build-Operate-Transfer (BOT), Build-Transfer (BT), Build-Transfer-Operate (BTO) or Build Operate (BO) Arrangements

Foreign investors may sign a BOT, BT and BTO contract with a competent state body to implement infrastructure construction projects in Vietnam. These are often in the areas of traffic, electricity production and trade, water supply or drainage, and waste treatment.

5. Branch Office and Representative Office

A branch office is a dependent unit of a foreign entity and may conduct commercial activities for direct profit-making purposes in line with international treaties to which Vietnam is a signatory. A representative office is not an independent legal entity and is not permitted to conduct direct commercial activities.

1. Tax Incentives

a. Incentives on Corporate Income Tax (CIT)

The Law on CIT introduces a standard CIT rate of 25% for both local enterprises and FICs. Other than the standard rate, preferential rates of 10% and 20% apply to a number of investment projects which satisfy certain conditions such as investment in certain fields of business and/or encouraged geographical locations. In addition to preferential CIT rates, FICs and foreign parties to BCCs may enjoy CIT exemption between 2 to 4 years and a 50% reduction in CIT between 4 to 9 years subsequently.

The table below summarizes the CIT preferential rates, exemptions and reductions:

CIT Rate Rate Applicable Criteria Period Applicable Exemption* CIT Exemption* 50% CIT Reduction when CIT Exemption Period Expired*
10% Newly established enterprises in: 4 years 9 years (5 years for newly-established enterprises in the Socialization Sectors operating in areas other than areas with difficult or specially difficult socio-economic conditions) approval) culture, sports and the environment) rare and precious mineral exploitation, which are subject to 32-50% CIT rates
Locations: with specially difficult socio-economic conditions; Economic Zones, High Tech Zone established under PM’s decision 15 years from the first year of reveue generation
Sectors: high technology, scientific research and technology development, investment in development of specially important infrastructure facilities of the State; production of software products. 16 years from the first year of reveue generation (maximum 30 years at PM’s
Enterprise operating in the field of socialization (education training, occupational training, health care, During the whole operation period
20% Newly established enterprises in areas of difficult socio-economic conditions 10 years from the first year of reveue generation 2 years 4 years
Agricultural service cooperatives and people’s credit fund During the whole operation period N/A N/A
25% Standard rate for all projects axcept for projects in the fields of oil and gas or N/A N/A N/A
Certain expenditures of enterprises in manufacturing, construction and transportation for female or ethnic minority labor are deducted from CIT year limit is introduced.
* The application of tax exemption/reduction from the first profitable year, 3

b. Incentives on Import Tax

Import duty exemption is granted for:

i) Goods temporarily imported, then re-exported, for exhibition purposes if they meet certain requirements

ii) Goods imported to form fixed assets of projects which are included in encouraged projects in the Investment Law, including machinery and equipment, certain means of transportation and construction materials (which cannot be produced in Vietnam; raw materials, spare parts, etc.)

iii) Certain goods imported by BOT enterprises and their contractors for carrying out BOT, BTO and BT projects

iv) Certain goods imported for oil and gas activities

v) Goods temporarily imported (and then re-exported) for carrying out ODA projects

vi) Goods (i.e. material, semi-finished products) imported for implementing export processing contract with foreign parties, etc.

c. Incentives on Land Rental

list of investment encouragment sectors investing in difficult socio-economic
in the list of investment encouragment sectors investing in the areas of
specially difficult socio-economic conditions

Provincial/municipal government provide facilities for land acquisition for enterprises with big scale in terms of capital and labor absorption

Projects Exemption
In the list of investment encouragment sectors; new business development bases 3 years
Invest in areas of difficult socio-economic conditions 7 years
Invest in areas of specifically difficult socio-economic conditions; in specially investment encouragment sectors; projects in the 11 years
Peojects in the list of specially investment encouragement sectos investing in areas of difficult socio-economic conditions or projects 15 years

​Undang-Undang Nomor 25 Tahun 2007 tentang Penanaman Modal

Untuk mengunduh peraturan, klik di sini

Undang-Undang Nomor 37 Tahun 1999 tentang Hubungan Luar negeri

Untuk mengunduh peraturan, klik di sini

Peraturan Presiden Republik Indonesia Nomor 90 Tahun 2007 tentang Badan Koordinasi Penanaman Modal

Untuk mengunduh peraturan, klik di sini

Peraturan Kepala Badan Koordinasi Penanaman Modal Nomor 90/SK/2007 tentang Organisasi dan Tata Kerja Badan Koordinasi Penanaman Modal

No Country Date of Commencement Status
1 Serbia 6-Sep-11 Belum diratifikasi
2 Libya 4-Apr-09 Belum diratifikasi
3 Guyana 30-Jan-08 Belum diratifikasi
4 Tajikistan 28-Oct-03 Belum diratifikasi
5 Saudi Arabia 15-Sep-03 Belum diratifikasi
6 Kroasia 10-Sep-02 Belum diratifikasi
7 Jamaika 8-Feb-99 Belum diratifikasi
8 Mozambik 26-Mar-99 Belum diratifikasi
9 Qatar 18-Apr-00 Belum diratifikasi
10 Filipina 12-Nov-01 Belum diratifikasi
11 Aljazair 21-Mar-00 Belum diratifikasi
12 Korea Utara 21-Mar-00 Belum diratifikasi
13 Chile 21-Feb-00 Belum diratifikasi
14 Zimbabwe 7-Apr-99 Belum diratifikasi
15 Yaman 8-Feb-99 Belum diratifikasi
16 Sri Lanka 10-Jun-96 Belum diratifikasi
17 Uzbekistan 27-Aug-96 Belum diratifikasi
18 Ukraina 11-Apr-96 Belum diratifikasi
19 Suriname 28-Oct-96 Belum diratifikasi
20 Tunisia 13-May-92 Belum diratifikasi
21 Mesir 1-Dec-94 Terminated
22 Norweiaa 1-Oct-94 Terminated
23 Perancis 29-Apr-75 Terminated
24 Svakia 1-Mar-95 Terminated
25 RRT 1-Apr-95 Terminated
26 Italia 24-Jun-95 Terminated
27 Belanda 1-Jul-95 Terminated
28 Laos 14-Oct-95 Terminated
29 Bulgaria 23-Jan-05 Terminated
30 Swiss 9-Apr-76 Terminated
31 Hongaria 13-Feb-96 Terminated
32 Spanyol 12-Nov-96 Terminated
33 Pakistan 3-Dec-96 Terminated
34 Singapura 21-Jun-06 Terminated
35 Kyrgyztan 19-May-98 Terminated
36 Turki 28-Sep-98 Terminated
37 Malaysia 22-Jan-04 Terminated
38 Rumania 21-Aug-99 Terminated
39 Kamboja 21-Sep-00 Terminated
40 Argentina 14-Feb-01 Terminated
41 Vietnam 3-Apr-94 Terminated
42 India 22-Jan-04 Terminated
43 Korea Selatan 10-Mar-94 Masih berlaku
44 Belgia 17-Jun-72 Masih berlaku
45 Inggris 24-Mar-77 Masih berlaku
46 Jerman 2-Jun-07 Masih berlaku
47 Kanada 24-Oct-73 Masih berlaku
48 Thailand 30-Oct-98 Masih berlaku
49 Jordania 9-Feb-99 Masih berlaku
50 Bangladesh 22-Apr-99 Masih berlaku
51 Ceko 21-Jun-99 Masih berlaku
52 Suriah 20-Feb-99 Masih berlaku
53 Mongolia 12-Apr-99 Masih berlaku
54 Kuba 29-Sep-99 Masih berlaku
55 Turkemenistan 20-Oct-99 Masih berlaku
56 Iran 28-Mar-09 Masih berlaku
57 Denmark 15-Oct-09 Masih berlaku
58 Rusia 15-Oct-09 Masih berlaku
59 Mauritius 28-Mar-00 Masih berlaku
60 Maroko 20-Mar-02 Masih berlaku
61 Sudan 17-Aug-02 Masih berlaku
62 Swedia 8-Feb-93 Masih berlaku
63 Polandia 1-Jul-93 Masih berlaku
64 Australia 30-Jul-93 Masih berlaku
65 Finlandia 2-Aug-08 Masih berlaku
66 Amerika Serikat Masih berlaku
67 Jepang 1-Jul-08 Masih berlaku

Indonesia’s Double Taxation Agreements (DTA’s/tax treaties) provide for tax benefits in the form of withholding tax exemptions for service fees and for reduced withholding tax rates on dividends, interests, royalties and branch profits received by tax residents of its treaties partners. Tax exemption on service fees is typically granted only if the foreign party earning the income does not have a permanent establishment (PE) in Indonesia.

The withholding tax rates applicable under tax treaties are summarized below:

No Country Notes Dividends Portfolio Dividends Substantial Holdings Interests Royalties Branch Profit Tax
1 Algeria 15% 15% 15/0% 15% 10%
2 Australia 15% 15% 10/0% 15/10% 15%
3 Austria 15% 10% 10/0% 10% 12%
4 Bangladesh 15% 10% 10/0% 10% 10%
5 Belgium 15% 10% 10/0% 10% 10%
6 Brunei 15% 15% 15/0% 15% 10%
7 Bulgaria 15% 15% 10/0% 10% 15%
8 Canada 15% 10% 10/0% 10% 15%
9 China 10% 10% 10/0% 10% 10%
10 Croatia 10% 10% 10/0% 10% 10%
11 Czech Republic 15% 10% 12.5/0% 12.5% 12.5%
12 Denmark 20% 10% 10/0% 15% 15%
13 Egypt 15% 15% 15/0% 15% 15%
14 Finland 15% 10% 10/0% 15/10% 15%
15 France 15% 10% 15/10/0% 10% 10%
16 Germany 1 15% 10% 10/0% 15/10% 10%
17 Hong Kong 10% 5% 10/0% 5% 5%
18 Hungary 3 15% 15% 15/0% 15% 20%
19 India 15% 10% 10/0% 15% 10%
20 Iran 7% 7% 10/0% 12% 7%
21 Italy 15% 10% 10/0% 15/10% 12%
22 Japan 15% 10% 10/0% 10% 10%
23 Jordan 3 10% 10% 10/0% 10% 20%
24 Korea (North) 10% 10% 10/0% 10% 10%
25 Korea (South) 2 15% 10% 10/0% 15% 10%
26 Kuwait 10% 10% 5/0% 20% 10/0%
27 Luxembourg 1 15% 10% 10/0% 12.5% 10%
28 Malaysia 4 10% 10% 10/0% 10% 12.5%
29 Mexico 10% 10% 10/0% 10% 10%
30 Mongolia 10% 10% 10/0% 10% 10%
31 Morocco 10% 10% 10/0% 10% 10%
32 Netherlands 10% 10% 10/0% 10% 10%
33 New Zealand 3 15% 15% 10/0% 15% 20%
34 Norway 15% 15% 10/0% 15/10% 15%
35 Pakistan 1 15% 10% 15/0% 15% 10%
36 Papua New Guinea 1 15% 15% 10/0% 10% 15%
37 Philippines 20% 15% 15/10/0% 15% 20%
38 Poland 15% 10% 10/0% 15% 10%
39 Portugal 10% 10% 10/0% 10% 10%
40 Qatar 10% 10% 10/0% 5% 10%
41 Romania 15% 12.5% 12.5/0% 15/12.5% 12.5%
42 Russia 15% 15% 15/0% 15% 12.5%
43 Seychelles 3 10% 10% 10/0% 10% 20%
44 Singapore 15% 10% 10/0% 15% 15%
45 Slovakia 10% 10% 10/0% 15/10% 10%
46 South Africa 3 15% 10% 10/0% 10% 20%
47 Spain 15% 10% 10/0% 10% 10%
48 Sri Lanka 15% 15% 15/0% 15% 20%
49 Sudan 10% 10% 15/0% 10% 10%
50 Suriname 15% 15% 15/0% 15% 15%
51 Sweden 15% 10% 10/0% 15/10% 15%
52 Switzerland 1 15% 10% 10/0% 10% 10%
53 Syria 10% 10% 10/0% 20/15% 10%
54 Taiwan 10% 10% 10/0% 10% 5%
55 Thailand 20% 15% 15/0% 15% 20%
56 Tunisia 12% 12% 12/0% 15% 12%
57 Turkey 15% 10% 10/0% 10% 10%
58 Ukraine 15% 10% 10/0% 10% 10%
59 United Arab Emirates 10% 10% 5/0% 5% 5%
60 United Kingdom 15% 10% 10/0% 15/10% 10%
61 United States of America 15% 10% 10/0% 10% 10%
62 Uzbekistan 10% 10% 10/0% 10% 10%
63 Venezuela 1 15% 10% 10/0% 20% 10%
64 Vietnam 15% 15% 15/0% 15% 10%
65 Zimbabwe 1.5 20% 10% 10/0% 15% 10%