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 | |||
| Cyprus - Spain | 14 February 2013 | 28 May 2014 | 0 | 0 |
| New Zealand - Vietnam a | 5 August 2013 | 7 May 2014 | 10 | 15 |
| Portugal - Peru | 19 November 2012 | 12 April 2014 | 15 | 15 |
| Singapore - Barbados | 15 July 2013 | 25 April 2014 | 12 | 0 |
| Slovakia - Kuwait | 13 November 2012 | 21 April 2014 | 10 | 0 |
a. This treaty applies from 1 April 2015.
Unless otherwise indicated, these treaties generally apply from 1 January 2015.
The Market Taxation Guides (Cyprus, New Zealand, Singapore, Spain) will be updated in due course to reflect the new treaties.
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