Various tax treaties
The Double Taxation Treaty (DTT) and amending protocol 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 | |||
| Malta - South Africa (amending protocol) a | 24 August 2012 | 17 December 2013 | 10 | 10 |
| United Kingdom - Albania b | 26 March 2013 | 30 December 2013 | 6 | 10 |
a. This treaty applies from 17 December 2013 (Malta and South Africa (interest)), 1 April 2014 (South Africa (dividends)).
b. This treaty applies from 1 January 2014 (Albania), 6 April 2014 (United Kingdom).
The Market Taxation Guides (South Africa, United Kingdom) will be updated in due course to reflect the new treaty and amending protocol.
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