Listado de países que se considera tienen un régimen fiscal preferencial.
| # | Código país | País | # | Código país | País |
|---|---|---|---|---|---|
| 1 | AE | United Arab Emirates (the) | 75 | MF | Saint Martin (French part) |
| 2 | AF | Afghanistan | 76 | MG | Madagascar |
| 3 | AG | Antigua and Barbuda | 77 | MH | Marshall Islands (the) |
| 4 | AI | Anguilla | 78 | ML | Mali |
| 5 | AM | Armenia | 79 | MM | Myanmar |
| 6 | AO | Angola | 80 | MN | Mongolia |
| 7 | AS | American Samoa | 81 | MO | Macao |
| 8 | AX | Åland Islands | 82 | MP | Northern Mariana Islands (the) |
| 9 | BA | Bosnia and Herzegovina | 83 | MQ | Martinique |
| 10 | BD | Bangladesh | 84 | MU | Mauritius |
| 11 | BH | Bahrain | 85 | MV | Maldives |
| 12 | BI | Burundi | 86 | MW | Malawi |
| 13 | BJ | Benin | 87 | MY | Malaysia |
| 14 | BL | Saint Barthélemy | 88 | MZ | Mozambique |
| 15 | BM | Bermuda | 89 | NA | Namibia |
| 16 | BN | Brunei Darussalam | 90 | NC | New Caledonia |
| 17 | BQ | Bonaire, Sint Eustatius and Saba | 91 | NE | Niger (the) |
| 18 | BS | Bahamas (the) | 92 | NF | Norfolk Island |
| 19 | BT | Bhutan | 93 | NI | Nicaragua |
| 20 | BV | Bouvet Island | 94 | NP | Nepal |
| 21 | BW | Botswana | 95 | OM | Oman |
| 22 | BY | Belarus | 96 | PF | French Polynesia |
| 23 | BZ | Belize | 97 | PG | Papua New Guinea |
| 24 | CC | Cocos (Keeling) Islands (the) | 98 | PM | Saint Pierre and Miquelon |
| 25 | CD | Congo (the Democratic Republic of the) | 99 | PN | Pitcairn |
| 26 | CF | Central African Republic (the) | 100 | PR | Puerto Rico |
| 27 | CG | Congo (the) | 101 | PS | Palestine, State of |
| 28 | CI | Côte d‘Ivoire | 102 | PW | Palau |
| 29 | CR | Costa Rica | 103 | QA | Qatar |
| 30 | CU | Cuba | 104 | RE | Réunion |
| 31 | CV | Cabo Verde | 105 | RS | Serbia |
| 32 | CW | Curaçao | 106 | RW | Rwanda |
| 33 | CX | Christmas Island | 107 | SB | Solomon Islands |
| 34 | DJ | Djibouti | 108 | SC | Seychelles |
| 35 | DM | Dominica | 109 | SD | Sudan (the) |
| 36 | DZ | Algeria | 110 | SH | Saint Helena, Ascension and Tristan da Cunha |
| 37 | EG | Egypt | 111 | SJ | Svalbard and Jan Mayen |
| 38 | EH | Western Sahara* | 112 | SL | Sierra Leone |
| 39 | ER | Eritrea | 113 | SO | Somalia |
| 40 | ET | Ethiopia | 114 | SR | Suriname |
| 41 | FJ | Fiji | 115 | SS | South Sudan |
| 42 | FK | Falkland Islands (the) [Malvinas] | 116 | ST | Sao Tome and Principe |
| 43 | FM | Micronesia (Federated States of) | 117 | SV | El Salvador |
| 44 | GD | Grenada | 118 | SX | Sint Maarten (Dutch part) |
| 45 | GF | French Guiana | 119 | SY | Syrian Arab Republic |
| 46 | GM | Gambia (the) | 120 | SZ | Swaziland |
| 47 | GN | Guinea | 121 | TC | Turks and Caicos Islands (the) |
| 48 | GP | Guadeloupe | 122 | TD | Chad |
| 49 | GQ | Equatorial Guinea | 123 | TF | French Southern Territories (the) |
| 50 | GS | South Georgia and the South Sandwich Islands | 124 | TG | Togo |
| 51 | GU | Guam | 125 | TH | Thailand |
| 52 | GW | Guinea-Bissau | 126 | TJ | Tajikistan |
| 53 | GY | Guyana | 127 | TK | Tokelau |
| 54 | HK | Hong Kong | 128 | TL | Timor-Leste |
| 55 | HM | Heard Island and McDonald Islands | 129 | TM | Turkmenistan |
| 56 | HN | Honduras | 130 | TO | Tonga |
| 57 | HT | Haiti | 131 | TT | Trinidad and Tobago |
| 58 | IO | British Indian Ocean Territory (the) | 132 | TV | Tuvalu |
| 59 | IQ | Iraq | 133 | TW | Taiwan (Province of China) |
| 60 | IR | Iran (Islamic Republic of) | 134 | TZ | Tanzania, United Republic of |
| 61 | JO | Jordan | 135 | UM | United States Minor Outlying Islands (the) |
| 62 | KG | Kyrgyzstan | 136 | UZ | Uzbekistan |
| 63 | KH | Cambodia | 137 | VA | Holy See (the) |
| 64 | KI | Kiribati | 138 | VE | Venezuela (Bolivarian Republic of) |
| 65 | KM | Comoros (the) | 139 | VG | Virgin Islands (British) |
| 66 | KP | Korea (the Democratic People‘s Republic of) | 140 | VI | Virgin Islands (U.S.) |
| 67 | KW | Kuwait | 141 | VN | Viet Nam |
| 68 | KY | Cayman Islands (the) | 142 | VU | Vanuatu |
| 69 | LA | Lao People‘s Democratic Republic (the) | 143 | WF | Wallis and Futuna |
| 70 | LK | Sri Lanka | 144 | YE | Yemen |
| 71 | LR | Liberia | 145 | YT | Mayotte |
| 72 | LY | Libya | 146 | ZM | Zambia |
| 73 | MD | Moldova (the Republic of) | 147 | ZW | Zimbabwe |
| 74 | ME | Montenegro |