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 | |||
Italy - Barbados | 24 August 2015 | 15 June 2017 | 5 | 15 |
Portugal - Oman | 28 April 2015 | 26 July 2016 | 10 | 15 |
Portugal - San Marino | 18 November 2010 | 3 December 2015 | 10 | 15 |
Portugal1 - Vietnam | 3 June 2015 | 9 November 2016 | 10 | 15 |
Spain - Mexico | 17 December 2015 | 27 September 2017 | 10 | 15 |
1. This treaty applies from 1 January 2017.
Unless otherwise indicated, the treaties above generally apply from 1 January 2018.
Our Market DTT information will be updated in due course to reflect the new treaties.
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