ITEM 825 - TAX TREATY COUNTRY CODES

Tax Treaty Country

Code

Armenia (USSR*)

AM

Australia

AS

Austria

AU

Azerbaijan (USSR*)

AJ

Barbados

BB

Belgium

BE

Belarus (USSR*)

BO

Canada

CA

China

CH

Cyprus

CY

Czech Republic

EZ

Denmark

DA

Egypt

EG

Estonia

EN

Finland

FI

France

FR

Georgia (USSR*)

GG

Germany

GM

Greece

GR

Hungary

HU

Iceland

IC

India

IN

Indonesia

ID

Ireland

EI

Israel

IS

Italy

IT

Jamaica

JM

Japan

JA

Kazakhstan

KZ

Korea, Republic of

KS

Kyrgystan (USSR*)

KG

Latvia

LG

Lithuania

LH

Luxembourg

LU

Mexico

MX

Moldova (USSR*)

MD

Morocco

MO

The Netherlands

NL

New Zealand

NZ

Norway

NO

Pakistan

PK

Philippines

RP

Poland

PL

Portugal

PO

Romania

RO

Russia

RS

Slovak Republic (Slovakia)

LO

Slovenia

SI

South Africa

SF

Spain

SP

Sweden

SW

Switzerland

SZ

Tajikistan (USSR*)

TI

Thailand

TH

Trinidad & Tobago

TD

Tunisia

TS

Turkmenistan (USSR*)

TX

Turkey

TU

Ukraine (as of 1/1/01)

UP

United Kingdom

UK

Uzbekistan (USSR*)

UZ

Venezuela

VE

* Commonwealth of Independent States (applies to the US-USSR income tax treaty for noted countries.

Source: IRS Publication 901 (Rec. May 2004)