The only actually available kit is the ITALERI kit
of the M47, it assembles nicely into an early U.S. Army version. The decals included suggest a french, italian and german version. However for most of these the kit will have to be reworked more or less. This can be done with only minor effort. The kit provides two different muzzle breaks as alternative parts. Kit by Andreas Hueger.
An interesting conversion kit
can by obtained by Javier Villarroya of Spain. This should faciliate two spanish upgrades of the M47. The E1 and E2 with the 105mm gun.