Various tax treaties

15.07.2013

Double Taxation Treaties (DTTs) between the following markets were signed and came into force with the rates as indicated in the following table:

MarketsDate signedDate in forceMax DTT rate (%)
DebtEquities
Hong Kong - Jersey (CI) a22 February 20123 July 201300
Mexico - Columbia13 August 200911 July 2013100
Sweden - Mauritius b1 December 201131 December 2012015

a. This treaty applies from 1 January 2014 (Jersey), 1 April 2014 (Hong Kong).
b. This treaty applies from 1 January 2013.

Unless otherwise indicated, these treaties generally apply from 1 January 2014.

The Market Taxation Guides (Hong Kong, Sweden) will be updated in due course to reflect the new treaties.

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