| Low Tax Countries |
|---|
| Cyprus | $11.44 |
| France | $11.90 |
| Germany | $11.84 |
| Luxembourg | $11.44 |
| Malta | $11.74 |
| Netherlands | $11.84 |
| Slovak Republic | $11.84 |
| Spain | $11.54 |
| United Kingdom | $11.69 |
|
| High Tax Countries |
|---|
| Austria | $11.94 |
| Belgium | $12.04 |
| Bulgaria | $11.94 |
| Czech Republic | $11.94 |
| Denmark | $12.44 |
| Estonia | $11.94 |
| Finland | $12.14 |
| Greece | $12.24 |
| Hungary | $12.44 |
| Ireland | $12.04 |
| Italy | $11.94 |
| Latvia | $12.04 |
| Lithuania | $12.04 |
| Poland | $12.14 |
| Portugal | $12.04 |
| Romania | $12.34 |
| Slovenia | $11.94 |
| Sweden | $12.44 |
|