Various tax treaties
Double Taxation Treaties (DTTs) between the following markets were signed and came into force with the rates as indicated in the following table:
| Markets | Date signed | Date in force | Max DTT rate (%) | |
| Debt | Equities | |||
| Hungary - Iran | 30 November 2015 | 30 December 2016 | 5% | - |
| Portugal - Vietnam | 3 June 2015 | 9 November 2016 | 10% | 15% |
| Saudi Arabia - Ethiopiaa | 23 February 2013 | 1 October 2016 | 5% | 5% |
| UAE - Romania | 4 May 2015 | 11 December 2016 | 3% | 3% |
| Malta - Vietnam | 15 July 2016 | 25 November 2016 | 10% | 15% |
| Iceland - Albania | 26 September 2014 | 6 January 2016 | 10% | 10% |
| Hong-Kong - Romania | 18 November 2015 | 21 November 2015 | 3% | 5% |
| Czech Republic - Chile | 2 December 2015 | 21 December 2016 | 15% | 15% |
| Japan - Chile | 21 January 2016 | 28 December 2016 | 15% | 15% |
| Canada - Taiwan | 15 January 2016 | 19 December 2016 | 10% | 15% |
a. This treaty will apply in Ethiopia as from 8 July 2017.
Unless otherwise indicated, these treaties generally apply from 1 January 2017.
Our Market DTT information will be updated in due course to reflect the new treaties.
| This Taxflash is intended to provide customers with general information gathered from different sources that are generally believed to be reliable. Clearstream Banking S.A. does not guarantee the accuracy or completeness of the information and does not undertake to keep it up to date. Use of the information made available in this Taxflash is at the customer’s own risk and Clearstream Banking S.A., its subsidiaries and affiliates expressly disclaim any liability for any errors or omissions reflected herein. The information in this Taxflash does not constitute legal or tax advice. |