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 rates (%) | ||
interest | dividends | ||||
Germany | Armenia | 29 June 2016 | 23 November 2017 | 5 | 10 |
Germany | Turkmenistan | 29 August 2016 | 28 November 2017 | 10 | 15 |
South Korea | Ethiopia | 26 May 2016 | 6 November 2017 | 7.5 | 8 |
Ireland | Chile | 2 June 2005 | 28 August 2008 | 15 | 15 |
Singapore | Sri Lanka | 1 April 2014 | 31 December 2017 | 10 | 10 |
Unless otherwise indicated, the treaties above generally apply from 1 January 2018.
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. |