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 rates (%) | ||
Debt | Equities | ||||
Belgium | Greece | 16 March 2010 | 24 July 2017 | 10 | 15 |
Belgium | Mexico | 26 August 2013 | 19 August 2017 | 10 | 10 |
Cameroon | South Africa | 13 March 2015 | 13 July 2017 | 10 | 15 |
China (People’s Rep.) | Romania | 4 July 2016 | 17 July 2017 | 3 | 3 |
Egypt | Saudi Arabia | 8 April 2016 | 1 July 2017 | 10 | 10 |
New Zealand | India | 26 October 2016 | 7 September 2017 | 15 | 20 |
Portugal | Ivory Coast | 17 March 2015 | 18 August 2017 | 10 | 10 |
Portugal | Sao Tome and Principe | 13 July 2015 | 12 July 2017 | 10 | 15 |
Switzerland | Belgium | 10 April 2014 | 19 July 2017 | 10 | 15 |
Uruguay | Belgium | 23 August 2013 | 4 August 2017 | 10 | 15 |
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.
| 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. |