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 | Applicable | Max DTT | ||
Equities | Debts | |||||
Lithuania | Liechtenstein | 15 February 2019 | 19 February 2020 | 1 January 2021 | 15 | 10 |
Ireland | Netherlands | 13 June 2019 | 29 February 2020 | 1 January 2021 | 15 | 0 |
South Korea | United Arab Emirates | 27 February 2019 | 29 February 2020 | 1 January 2021 | 10 | 10 |
Cyprus | Kazakhstan | 15 May 2019 | 17 January 2020 | 1 January 2021 | 15 | 10 |
Russia | Cyprus | 8 September 2020 | Not yet in force | 1 January 2021 | 15 | 15 |
Russia | Malta | 1 October 2020 | Not yet in force | 1 January 2021 | 15 | 15 |
Italy | Uruguay | 1 March 2019 | 9 October 2020 | 1 January 2021 | 15 | 10 |
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. |