Liberia
calendar year
Libya
calendar year
Liechtenstein
calendar year
Lithuania
calendar year
Luxembourg
calendar year
Macau
calendar year
Macedonia
calendar year
Madagascar
calendar year
Malawi
1 July - 30 June
Malaysia
calendar year
Liberia
calendar year
Libya
calendar year
Liechtenstein
calendar year
Lithuania
calendar year
Luxembourg
calendar year
Macau
calendar year
Macedonia
calendar year
Madagascar
calendar year
Malawi
1 July - 30 June
Malaysia
calendar year