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 | |||
| Poland - Singapore | 4 November 2012 | 6 February 2014 | 5 | 10 |
| United Kingdom - India (amending protocol) a | 30 October 2012 | 27 December 2013 | 0 | 10 |
a. This amending protocol applies from 27 December 2013 (India); 27 December 2013 (UK - withholding taxes) and 6 April 2014 (UK - income taxes and capital gains taxes).
The Poland-Singapore treaty generally applies from 1 January 2015.
The Market Taxation Guides (Singapore, United Kingdom) will be updated in due course to reflect the new treaty and amending protocol.
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