<Tr> <Td> Oman </Td> <Td> 41.3 </Td> <Td> 2017 </Td> <Td> 44.220 </Td> <Td> - 10.776 </Td> <Td> 2017 </Td> <Td> Middle East </Td> </Tr> <Tr> <Td> Pakistan </Td> <Td> 59.4 </Td> <Td> 2017 </Td> <Td> 67.173 </Td> <Td> 61.608 </Td> <Td> 2017 </Td> <Td> Asia </Td> </Tr> <Tr> <Td> Palau </Td> <Td> 24.1 </Td> <Td> 2016 </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> Oceania </Td> </Tr> <Tr> <Td> Panama </Td> <Td> 38.8 </Td> <Td> 2017 </Td> <Td> 38.158 </Td> <Td> 35.881 </Td> <Td> 2017 </Td> <Td> Central America / Caribbean </Td> </Tr>

Who has the highest debt to gdp ratio