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 | |||
| Brazil - Turkey | 16 December 2010 | 10 September 2012 | 15 | 15 |
| Ireland - Armenia | 14 July 2011 | 18 December 2012 | n/a | 15 |
| Ireland - Saudi Arabia | 19 October 2011 | 1 December 2012 | n/a | 5 |
| Latvia - Morocco | 24 July 2008 | 25 September 2012 | 10 | 10 |
| Malta - Norway a | 30 March 2012 | 14 February 2013 | n/a | 15 |
| Switzerland - Turkey | 18 June 2010 | 8 February 2012 | 10 | 15 |
a. The Malta-Norway treaty applies from 1 January 2014.
Unless otherwise indicated, these treaties generally apply from 1 January 2013.
The Market Taxation Guides (Ireland, Malta, Norway, Switzerland, Turkey) will be updated in due course to reflect the new treaties.
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