List of Relevant Territories for the Purposes of Irish Dividend Withholding Tax
| 1. | Albania | 48. | Morocco |
| 2. | Armenia | 49. | Netherlands |
| 3. | Australia | 50. | New Zealand |
| 4. | Austria | 51. | Norway |
| 5. | Bahrain | 52. | Pakistan |
| 6. | Belarus | 53. | Panama |
| 7. | Belgium | 54. | Poland |
| 8. | Bosnia and Herzegovina | 55. | Portugal |
| 9. | Botswana | 56. | Qatar |
| 10. | Bulgaria | 57. | Romania |
| 11. | Canada | 58. | Russia |
| 12. | Chile | 59. | Saudi Arabia |
| 13. | China | 60. | Serbia |
| 14. | Croatia | 61. | Singapore |
| 15. | Cyprus | 62 | Slovak Republic |
| 16. | Czech Republic | 63. | Slovenia |
| 17. | Denmark | 64. | South Africa |
| 18. | Egypt | 65. | Spain |
| 19. | Estonia | 66. | Sweden |
| 20. | Ethiopia | 67. | Switzerland |
| 21. | Finland | 68. | Thailand |
| 22. | France | 69. | Turkey |
| 23. | Georgia | 70. | United Kingdom |
| 24. | Germany | 71. | Ukraine |
| 25. | Ghana | 72. | United Arab Emirates |
| 26. | Greece | 73. | Uzbekistan |
| 27. | Hong Kong | 74. | United States of America |
| 28. | Hungary | 75. | Vietnam |
| 29. | Iceland | 76. | Zambia |
| 30. | India | ||
| 31. | Israel | ||
| 32. | Italy | ||
| 33. | Japan | ||
| 34. | Kazakhstan | ||
| 35. | Kenya | ||
| 36. | Korea | ||
| 37. | Kosovo | ||
| 38. | Kuwait | ||
| 39. | Latvia | ||
| 40. | Lithuania | ||
| 41. | Luxembourg | ||
| 42. | Macedonia | ||
| 43. | Malaysia | ||
| 44. | Malta | ||
| 45. | Mexico | ||
| 46. | Moldova | ||
| 47. | Montenegro |