Various tax treaties

07.02.2013

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
Malaysia - Indiaa9 May 201226 December 2012105
Finland - Uruguay13 December 20116 February 20131015

a. This treaty generally applies from 1 January 2012 in Malaysia and from 1 April 2013 in India.

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

The Market Taxation Guides (Finland, Malaysia and Uruguay) 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.