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