Eligible countries for Foreign Earnings Deduction (FED) include: From 2012: Brazil, Russia, India, China, South Africa, Egypt, Algeria, Senegal, Tanzania, Kenya, Nigeria, Ghana, and the Democratic Republic of the Congo. From 2015: Japan, Singapore, South Korea, Saudi Arabia, UAE, Qatar, Bahrain, Malaysia, Indonesia, Vietnam, Thailand, Chile, Oman, Kuwait, and Mexico. From 2017: Colombia and Pakistan.