Anguilla, Bermuda, British Antarctic Territory, British Indian Ocean Territory, British Virgin Islands, Caymans Islands, Falkland Islands, Gibraltar, Montserrat, Pitcairn Islands, St Helena, Ascension and Tristan Da Cunha, South Georgia, South Sandwich Islands, Sovereign base areas of Akrotiri and Dhekelia, Turks and Caicos Islands
Australia, Bahamas, Canada, China, Hong Kong, India, Japan, Liberia, Marshall Islands, Monaco, New Zealand, Pakistan, Panama, Singapore, South Africa, South Korea, Switzerland, United Arab Emirates, United States of America
Additionally, limited partnerships need to be registered in any of the countries listed in paragraph 2, and have a general partner which is:
1) an individual resident in any of the countries listed in paragraph 2;
2) or a body corporate incorporated and which has its principal place of business in any of the countries listed in paragraph 2.