EX-15.3 14 ef20014019_ex15-3.htm EXHIBIT 15.3

Exhibit 15.3

List of Relevant Territories for the Purposes of Irish Dividend Withholding Tax

1.
The Republic of Albania
   
2.
The Republic of Armenia
   
3.
Australia
   
4.
The Republic of Austria
   
5.
The Kingdom of Bahrain
   
6.
The Republic of Belarus
   
7.
Belgium
   
8.
Bosnia and Herzegovina
   
9.
The Republic of Botswana
   
10.
The Republic of Bulgaria
   
11.
Canada
   
12.
The Republic of Chile
   
13.
The People’s Republic of China
   
14.
The Republic of Croatia
   
15.
Cyprus
   
16.
Czech Republic
   
17.
The Kingdom of Denmark
   
18.
The Arab Republic of Egypt
   
19.
The Republic of Estonia
   
20.
The Federal Democratic Republic of Ethiopia
   
21.
Finland
   
22.
France
   
23.
Georgia
   
24.
The Federal Republic of Germany
   
25.
The Republic of Ghana
   
26.
The Hellenic Republic (Greece)
   
27.
Hong Kong
   
28.
The Republic of Hungary


29.
The Republic of Iceland
   
30.
The Republic of India
   
31.
The State of Israel
   
32.
Italy
   
33.
Japan
   
34.
The Republic of Kazakhstan
   
35.
The Republic of Kenya
   
36.
The Republic of Korea
   
37.
The Republic of Kosovo
   
38.
The State of Kuwait
   
39.
The Republic of Latvia
   
40.
The Republic of Lithuania
   
41.
The Grand Duchy of Luxembourg
   
42.
The Republic of Macedonia (now the Republic of North Macedonia)
   
43.
Malaysia
   
44.
Malta
   
45.
The United Mexican States (Mexico)
   
46.
The Republic of Moldova
   
47.
Montenegro
   
48.
The Kingdom of Morocco
   
49.
The Kingdom of the Netherlands
   
50.
New Zealand
   
51.
The Kingdom of Norway
   
52.
The Islamic Republic of Pakistan
   
53.
The Republic of Panama
   
54.
The Republic of Poland
   
55.
Portuguese Republic
   
56.
State of Qatar
   
57.
Romania


58.
Russian Federation
   
59.
Kingdom of Saudi Arabia
   
60.
The Republic of Serbia
   
61.
The Republic of Singapore
   
62.
Slovak Republic
   
63.
The Republic of Slovenia
   
64.
The Republic of South Africa
   
65.
Kingdom of Spain
   
66.
Sweden
   
67.
Switzerland
   
68.
Kingdom of Thailand
   
69.
The Republic of Turkey
   
70.
United Kingdom
   
71.
Ukraine
   
72.
United Arab Emirates
   
73.
The Republic of Uzbekistan
   
74.
United States of America
   
75.
The Socialist Republic of Vietnam
   
76.
The Republic of Zambia