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 | |||
| Canada – New Zealand a | 3 May 2014 | 26 June 2015 | 10% | 15% |
| France – Andorra | 2 April 2015 | 1 July 2015 | 5% | 15% |
| Hungary – Bahrain | 24 February 2014 | 19 June 2015 | 0% | 5% |
| Malta – Moldova | 10 April 2014 | 17 June 2015 | 5% | 5% |
| South Africa – Mauritius | 17 May 2013 | 28 May 2015 | 10% | 10% |
a. This treaty applies as of 1 August 2015.
Unless otherwise indicated, these treaties generally apply from 1 January 2016.
Our Market DTT information (Canada, France, New Zealand and South Africa) 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. |