Montserrat

DTC 

30 Sep 1954 

23 Feb 1955 

Barbados

DTC 

20 Aug 1963 

20 Aug 1963 

Dominica

DTC 

20 Aug 1963 

1 Jan 1961 

Grenada

DTC 

20 Aug 1963 

1 Jan 1961 

Virgin Islands, British

DTC 

20 Aug 1963 

1 Jan 1961 

Saint Lucia

DTC 

26 Aug 1963 

1 Jan 1961 

Saint Kitts and Nevis

DTC 

26 Aug 1963 

1 Jan 1961 

Antigua and Barbuda

DTC 

20 Aug 1964 

1 Jan 1961 

Sweden

DTC 

7 May 1965 

6 Jun 1966 

Ireland

DTC 

8 Feb 1966 

1 Jan 1989 

Spain

DTC 

26 Apr 1966 

2 Feb 1967 

France

DTC 

9 Sep 1966 

26 Jul 1967 

Japan

DTC 

19 Jan 1971 

26 Dec 1971 

Germany

DTC 

11 Aug 1971 

29 Dec 1972 

Trinidad and Tobago

DTC 

1 Feb 1973 

20 Mar 1974 

Denmark

DTC 

23 Nov 1973 

15 Oct 1974 

Austria

DTC 

30 Jan 1974 

4 Dec 1974 

Portugal

DTC 

26 Sep 1974 

17 Dec 1975 

Malaysia

DTC 

30 Dec 1974 

8 Jan 1976 

Italy

DTC 

9 Mar 1976 

27 Mar 1979 

United Kingdom

DTC 

8 Dec 1977 

7 Oct 1978 

Faroe Islands

DTC 

20 Mar 1978 

1 Jan 1975 

Belgium

DTC 

28 Aug 1978 

26 Sep 1980 

Korea, Republic of

DTC 

12 Feb 1980 

22 Apr 1981 

Australia

DTC 

28 Feb 1980 

13 Feb 1981 

New Zealand

DTC 

6 Jun 1980 

21 Nov 1981 

Hungary

DTC 

9 Apr 1981 

27 Jun 1982 

Sri Lanka

DTC 

11 Jan 1983 

14 Sep 1984 

Greece

DTC 

16 Jun 1983 

21 Feb 1985 

Egypt

DTC 

20 May 1987 

14 Jul 1988 

Norway

DTC 

7 Sep 1987 

2 May 1989 

Côte d'Ivoire

DTC 

23 Nov 1987 

30 Dec 1990 

Iceland

DTC 

3 Jun 1988 

20 Jun 1989 

Indonesia

DTC 

29 Aug 1988 

24 Oct 1989 

China

DTC 

6 Jul 1990 

27 Sep 1991 

Poland

DTC 

2 Sep 1991 

25 Sep 1992 

Bulgaria

DTC 

28 Oct 1991 

10 Nov 1993 

Finland

DTC 

16 Dec 1991 

26 Dec 1993 

Luxembourg

DTC 

21 Jan 1993 

9 Feb 1994 

Morocco

DTC 

31 Mar 1993 

27 Jul 1995 

Mexico

DTC 

3 Aug 1993 

8 Sep 1994 

Romania

DTC 

25 Oct 1993 

27 Dec 1994 

Tunisia

DTC 

10 Feb 1994 

28 Apr 1995 

India

DTC 

2 Nov 1994 

29 Dec 1994 

Ecuador

DTC 

28 Nov 1994 

22 Dec 1995 

Jamaica

DTC 

6 Dec 1994 

27 Dec 1995 

Liechtenstein

DTC 

22 Jun 1995 

17 Dec 1996 

Russian Federation

DTC 

15 Nov 1995 

18 Apr 1997 

Czech Republic

DTC 

4 Dec 1995 

23 Oct 1996 

Thailand

DTC 

12 Feb 1996 

19 Dec 1996 

Viet nam

DTC 

6 May 1996 

12 Oct 1997 

Slovenia

DTC 

12 Jun 1996 

1 Dec 1997 

United States

DTC 

2 Oct 1996 

19 Dec 1997 

Venezuela

DTC 

20 Dec 1996 

23 Dec 1997 

Slovakia

DTC 

14 Feb 1997 

23 Dec 1997 

Argentina

DTC 

23 Apr 1997 

not yet in force 

Canada

DTC 

5 May 1997 

21 Apr 1998 

Philippines

DTC 

24 Jun 1998 

30 Apr 2001 

Moldova, Republic of

DTC 

13 Jan 1999 

22 Aug 2000 

Kuwait

DTC 

16 Feb 1999 

31 May 2000 

Croatia

DTC 

12 Mar 1999 

20 Dec 1999 

Belarus

DTC 

26 Apr 1999 

28 Dec 1999 

Mongolia

DTC 

20 Sep 1999 

25 Jun 2002 

Kazakhstan

DTC 

21 Oct 1999 

24 Nov 2000 

Albania

DTC 

12 Nov 1999 

21 Dec 2000 

Former Yugoslav Republic of Macedonia

DTC 

14 Apr 2000 

27 Dec 2000 

Ukraine

DTC 

30 Oct 2000 

22 Feb 2002 

Kyrgyzstan

DTC 

26 Jan 2001 

5 Jun 2002 

Latvia

DTC 

31 Jan 2002 

18 Dec 2002 

Uzbekistan

DTC 

3 Apr 2002 

15 Aug 2003 

Lithuania

DTC 

27 May 2002 

18 Dec 2002 

Estonia

DTC 

11 Jun 2002 

12 Jul 2004 

Iran

DTC 

27 Oct 2002 

31 Dec 2003 

Israel

DTC 

2 Jul 2003 

22 Dec 2003 

Serbia

DTC 

13 Apr 2005 

5 May 2006 

Montenegro

DTC 

13 Apr 2005 

10 Jul 2007 

Pakistan

DTC 

19 Jul 2005 

4 Nov 2008 

Azerbaijan

DTC 

23 Feb 2006 

13 Jul 2007 

Algeria

DTC 

3 Jun 2006 

9 Feb 2009 

Armenia

DTC 

12 Jun 2006 

7 Nov 2007 

South Africa

DTC 

8 May 2007 

27 Jan 2009 

Colombia

DTC 

26 Oct 2007 

11 Sep 2011 

Bangladesh

DTC 

10 Dec 2007 

13 Dec 2009 

Chile

DTC 

2 Apr 2008 

5 May 2010 

Ghana

DTC 

23 Jul 2008 

30 Dec 2009 

United States

DTC Protocol 

23 Sep 2009 

not yet in force 

Qatar

DTC 

24 Sep 2009 

15 Dec 2010 

Netherlands

DTC 

26 Feb 2010 

9 Nov 2011 

Georgia

DTC 

15 Jun 2010 

7 Jul 2011 

Turkey

DTC 

18 Jun 2010 

8 Feb 2012 

India

DTC Protocol 

30 Aug 2010 

not yet in force 

Kazakhstan

DTC Protocol 

3 Sep 2010 

not yet in force 

Uruguay

DTC 

18 Oct 2010 

28 Dec 2011 

Tajikistan

DTC 

23 Oct 2010 

26 Oct 2011 

Singapore

DTC 

24 Feb 2011 

1 Aug 2011 

Malta

DTC 

25 Feb 2011 

6 Jul 2012 

Chinese Taipei

DTC 

14 Jul 2011 

13 Dec 2011 

Hong Kong, China

DTC 

4 Oct 2011 

15 Oct 2012 

United Arab Emirates

DTC 

6 Oct 2011 

21 Oct 2012 

Ireland

DTC Protocol 

26 Jan 2012 

not yet in force 

Portugal

DTC Protocol 

25 Jun 2012 

not yet in force 

Slovenia

DTC Protocol 

7 Sep 2012 

not yet in force 

Czech Republic

DTC Protocol 

11 Sep 2012 

not yet in force 

Bulgaria

DTC 

19 Sep 2012 

not yet in force 

Peru

DTC 

21 Sep 2012 

24 Apr 2013 

Turkmenistan
Australia
Isle of Man
Guernsey

DTC
DTC
TIEA
TIEA

5 Oct 2012
30 Jul 2013
28 Aug 2013
11 Sep 2013  

not yet in force
not yet in force
not yet in force
not yet in force