Listed Agreement Number	Other Contracting Jurisdiction	Provision	
1	Albania	Article 26(1), second sentence	
2	Armenia	Article 25(1), second sentence	
3	Australia	Article 25(1), second sentence	
5	Azerbaijan	Article 25(1), second sentence	
6	Bahrain	Article 24(1), second sentence	
7	Belarus	Article 26(1), second sentence	
8	Belgium	Article 25(1), second sentence	
9	Bosnia and Herzegovina	Article 25(1), second sentence	
11	Bulgaria	Article 26(1), second sentence	
13	China	Article 25(1), second sentence	
14	Croatia	Article 25(1), second sentence	
15	Czech Republic	Article 25(1), second sentence	
16	Cyprus	Article 26(1), second sentence	
17	Denmark	Article 23(1), second sentence	
18	Egypt	Article 25(1), second sentence	
19	Estonia	Article 25(1), second sentence	
20	Finland	Article 25(1), second sentence	
21	France	Article 26(1), second sentence	
22	Georgia	Article 26(1), second sentence	
23	Germany	Article 24(1), second sentence	
24	Greece	Article 26(1), second sentence	
25	Hong Kong	Article 23(1), second sentence	
26	Iceland	Article 24(1), second sentence	
27	India	Article 25(1), second sentence	
29	Ireland	Article 25(1), second sentence	
30	Israel	Article 26(1), second sentence	
31	Italy	Article 26(1), second sentence	
32	Japan	Article 25(1), second sentence	
33	Kazakhstan	Article 25(1), second sentence	
34	Korea	Article 25(1), second sentence	
35	Kuwait	Article 25(1), second sentence	
36	Latvia	Article 25(1), second sentence	
37	Liechtenstein	Article 25(1), second sentence	
38	Lithuania	Article 25(1), second sentence	
39	Luxemburg	Article 25(1), second sentence	
40	Malaysia	Article 25(1), second sentence	
41	Malta	Article 25(1), second sentence	
42	Mexico	Article 25(1), second sentence	
43	Morocco	Article 25(1), second sentence	
44	Netherlands	Article 26(1), second sentence	
45	North Macedonia	Article 26(1), second sentence	
47	Oman	Article 25(1), second sentence	
48	Pakistan	Article 26(1), second sentence	
50	Poland	Article 26(1), second sentence	
52	Qatar	Article 24(1), second sentence	
53	Romania	Article 27(1), second sentence	
54	Russia	Article 25(1), second sentence	
55	San Marino	Article 24(1), second sentence	
56	Saudi Arabia	Article 25(1), second sentence	
57	Serbia	Article 26(1), second sentence	
58	Singapore	Article 26(1), second sentence	
59	Slovak Republic 	Article 25(1), second sentence	
60	Slovenia	Article 25(1), second sentence	
61	South Africa	Article 25(1), second sentence	
62	Spain	Article 26(1), second sentence	
63	Sweden	Article 25(1), second sentence	
64	Switzerland	Article 25(1), second sentence	
65	Thailand	Article 25(1), second sentence	
66	Tunisia	Article 24(1), second sentence	
68	Ukraine	Article 25(1), second sentence	
69	United Arab Emirates	Article 25(1), second sentence	
73	Uruguay	Article 26(1), second sentence	
74	Vietnam	Article 25(1), second sentence