Qatar
NA
Romania
NA
Russia
10% (31 December 2007)
Rwanda
12.5% (31 December 2007)
Saint Kitts and Nevis
6.5% (31 December 2007)
Saint Lucia
6.5% (31 December 2007)
Saint Vincent and the Grenadines
6.5% (31 December 2007)
Sao Tome and Principe
28% (31 December 2007)
Saudi Arabia
NA
Senegal
4.25% (31 December 2007)