Albania
20%
0%
Andorra
4.5%
1% or 0%
Argentina
21%
10.5% o 0%
Australia
10%
0%
Austria
20%
13% o 5%
Azerbaigian
18%
10,5% o 0%
Barbados
17.5%
-
Bielorussia
20%
10%
Belgio
21%
6% or 0%
Bolivia
13%
-
Bosnia ed Erzegovina
17%
0%
Brasile
12% + 25% + 5%
0%
Bulgaria
20%
9% or 0%
Canada
5% - 10%
5%/0%
Cile
19%
—
Cina
17%
6% o 3%
Colombia
16%
-
Croazia
25%
10% o 5%
Cipro
19%
9% o 5%
Rep. Ceca
21%
15%
Danimarca
25%
0%
Dominican Republic
18%
12% o 0%
Ecuador
12%
-
Egitto
14%
-
Estonia
20%
9%
Etiopia
15%
-
Figi
15%
—
Finlandia
24%
14% or 10%
Francia
20%
10% or 5.5% or 2.1%
Germania
19%
7% or 0%
Grecia
24%
13% or 6% or 0%
Guyana
16%
0%
Ungheria
27%
18% o 5%
Islanda
24.5%
7%
India
12.5%
4% or 1% or 0%
Indonesia
10%
5%
Iran
3%
—
Irlanda
23%
13.5% or 9% or 4.8%
Israele
18%
-
Italia
22%
10% or 5% or 4% or 0%
Giappone
10%
8%
Giordania
16%
-
Kazakistan
12%
-
Lettonia
21%
12%
Libano
10%
—
Lituania
21%
9% or 5%
Lussemburgo
17%
14% or 8% or 3%
Macedonia del Nord
18%
5%
Malaysia
10%
-
Malta
18%
5%
Mauritius
15%
-
Messico
16%
11%, 0%
Moldavia
20%
8% o 5% 0%
Monaco
20%
10% or 5.5% 2.1% or 0%
Montenegro
17%
-
Marocco
20%
-
Nuova Zelanda
15%
-
Norvegia
25%
14% o 6%
Pakistan
16%
1% o 0%
Panama
7%
-
Paraguay
10%
5%
Perù
18%
—
Filippine
12%
-
Polonia
23%
8% or 5% or 0%
Portogallo
23% o 15%
13% o 6% o 8% o 4%
Romania
19%
9% or 5%
Russia
18%
10% or 0%
Serbia
20%
10% or 0%
Singapore
7%
-
Slovacchia
20%
10% or 6%
Slovenia
22%
8.5%
Sudafrica
15%
0%
Spagna
21% o 6%
10% o 4% o 2% o 0%
Sri Lanka
12%
—
Svezia
25%
12% or 6%
Svizzera
7.7%
3.7% or 2.5%
Taiwan
5%
-
Thailand
7%
-
Trinidad e Tobago
12.5%
—
Tunisia
18%
12% or 6%
Turchia
18%
8% or 1%
Ucraina
20%
0%
Uruguay
22%
10%
Uzbekistan
20%
-
Venezuela
12%
8%
Vietnam
10%
5%
