1 | 
| Armenia | 
| 12 November 2002 | 1 January 2003 | |
2 | 
| Australia |
| 27 December 1989 | 1 January 1990 | |
3 | 
| Austria |
| 1 July 1986 | 1 January 1986 | |
4 | 
| Bahrain |
| 27 December 2003 | 1 January 2004 | |
5 | 
| Bangladesh |
| 9 July 1998 | 1 January 1999 | |
6 | 
| Belgium |
| 29 December 1980 | 1 January 1980 | |
7 | 
| Bulgaria |
| 13 February 2001 | 1 January 2002 | |
8 | 
| Canada |
| 16 July 1985 | 1 January 1985 | |
9 | 
| China, P. R. |
| 29 December 1986 | 1 January 1987 | Amendment by exchange of letter
Exchange of Letter :
Thailand
China, P. R. |
10 | 
| Cyprus |
| 4 April 2000 | 1 January 2001 | |
11 | 
| Czech Republic |
| 14 August 1995 | 1 January 1996 | |
12 | 
| Denmark |
| 12 February 1999 | 1 January 2000 | Old treaty enforced until
31 December 1999 |
13 | 
| Finland |
| 26 February 1986 | 1 January 1987 | |
14 | 
| France |
| 29 August 1975 | 1 January 1975 | WHT : enforced 29 August 1975
Amendment by exchange of letter |
15 | 
| Germany |
| 4 December 1968 | 1 January 1967 | |
16 | 
| Hong Kong |
| 7 December 2005 | 1 January 2006 | Exchange of Letter :
Thailand
Hong Kong |
17 | 
| Hungary |
| 16 October 1989 | 1 January 1990 | |
18 | 
| India |
| 13 March 1986 | 1 January 1987 | |
19 | 
| Indonesia (amendment) | | 21 October 2003 | 1 January 2004 | Old treaty enforced until
31 December 2003 |
20 | 
| Israel |
| 24 December 1996 | 1 January 1997 | |
21 | 
| Italy |
| 31 May 1980 | 1 January 1978 | Amendment by exchange of letter |
22 | 
| Japan |
| 30 August 1990 | 1 January 1991 | |
23 | 
| Korea (amendment) | | 29 June 2007 | 1 January 2008 | |
24 | 
| Kuwait |
| 25 April 2006 | 1 January 2007 | |
25 | 
| Laos |
| 23 December 1997 | 1 January 1998 | |
26 | 
| Luxembourg |
| 22 June 1998 | 1 January 1999 | |
27 | 
| Malaysia |
| 2 February 1983 | 1 January 1983 | |
28 | 
| Mauritius |
| 10 June 1998 | 1 January 1999 | |
29 | 
| Nepal |
| 14 July 1998 | 1 January 1999 | |
30 | 
| Netherlands |
| 9 June 1976 | 1 January 1976 | |
31 | 
| New Zealand |
| 14 December 1998 | 1 January 1999 | |
32 | 
| Norway (amendment) | | 29 December 2003 | 1 January 2004 | Old treaty enforced until
31 December 2003 |
33 | 
| Oman |
| 27 February 2004 | 1 January 2005 | |
34 | 
| Pakistan |
| 7 January 1981 | 1 January 1979 | |
35 | 
| Philippines |
| 11 April 1983 | 1 January 1983 | |
36 | 
| Poland |
| 13 May 1983 | 1 January 1983 | |
37 | 
| Romania |
| 13 April 1997 | 1 January 1998 | WHT : enforced 1 June 1998 |
38 | 
| Russian |
| 15 January 2009 | 1 January 2010 | |
39 | 
| Singapore |
| 27 April 1976 | 1 January 1976 | |
40 | 
| Slovenia |
| 4 May 2004 | 1 January 2005 | |
41 | 
| South Africa |
| 27 August 1996 | 1 January 1997 | |
42 | 
| Spain |
| 16 September 1998 | 1 January 1999 | |
43 | 
| Srilanka |
| 12 March 1990 | 1 January 1991 | |
44 | 
| Sweden |
| 26 September 1989 | 1 January 1990 | |
45 | 
| Switzerland |
| 19 December 1996 | 1 January 1997 | |
46 | 
| Seychelles |
| 13 March 2006 | 1 January 2007 | |
47 | 
| Turkey |
| 13 January 2005 | 1 January 2006 | |
48 | 
| Ukraine |
| 27 November 2004 | 1 January 2005 | |
49 | 
| United Arab Emirates |
| 28 December 2000 | 1 January 2001 | |
50 | 
| United Kingdom of
Great Britain and
Northern Ireland |
| 20 November 1981 | 1 January 1981 | |
51 | 
| United States of America |
| 15 December 1997 | 1 January 1997 | |
52 | 
| Uzbekistan |
| 21 July 1999 | 1 January 2000 | WHT : enforced 1 February 2001 |
53 | 
| Vietnam |
| 31 December 1992 | 1 January 1993 | |
