Lebanon
Italy 11.1%, Syria 10.7%, France 9.2%, Germany 6.5%, China
5.4%, US 5.3%, UK 4.4%, Saudi Arabia 4.3% (2005)

Lesotho
US 84%, Belgium 12.8%, Canada 2.4% (2005)

Liberia
South Korea 37.9%, Japan 21.1%, Singapore 14.2%, Croatia
4.7% (2005)

Libya
Italy 21.5%, Germany 10.4%, Tunisia 5.6%, Turkey 4.9%, UK
4.9%, France 4.8%, South Korea 4.7%, China 4.6% (2005)

Liechtenstein
EU, Switzerland (2004)

Lithuania
Russia 27.9%, Germany 15.2%, Poland 8.3% (2005)

Luxembourg
Belgium 28.2%, Germany 21.8%, China 12.8%, France 9.6%,
Netherlands 5.1% (2005)

Macau
China 43.1%, Japan 10.9%, Hong Kong 10%, Singapore 5.2%, US
4.1%, Taiwan 4% (2005)

Macedonia
Russia 13.2%, Germany 10.4%, Greece 9.2%, Bulgaria 7.3%,
Italy 6% (2005)

Madagascar
France 16.6%, China 10.6%, Iran 7.9%, Mauritius 6.5%,
South Africa 5.9%, Hong Kong 5% (2005)