Tax Collection 4 International Dealings Double Tax Agreement Financial Institutions Withholding Exemption Country Code The two letter country code derived from ISO 3166 identifying the country of residence of the financial institution to which the most exempt interest, under Article 11(3)(b) of the relevant double tax agreement, was paid in the reporting period. Valid values are- FI = Finland FR = France GB = United Kingdom JP = Japan NO = Norway US = United States ZA = South Africa NZ = New Zealand DEU = Germany CHE = Switzerland International Dealings Small Business Concessions Eligibility Indicator This indicates whether the entity is a small business entity, is not a significant global entity and its international related party dealings do not exceed $5 million and 50% of its turnover. Valid values are: True = Entity is a small business entity, is not a significant global entity and its international related party dealings do not exceed $5 million and 50% of its turnover. False = Entity is not eligible for the small business entity dispensation and must complete Part A of the IDS.