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 | |||
| New Zealand - Samoa a | 8 July 2015 | 23 December 2015 | 10% | 15% |
| Austria - Turkmenistan | 12 May 2015 | 1 February 2016 | 10% | 15% |
| Singapore - Rwanda | 26 August 2015 | 15 February 2016 | 10% | 7.5% |
| Singapore - Thailand | 11 June 2015 | 15 February 2016 | 15% | 10% |
| Ireland - Botswana b | 10 June 2014 | 3 February 2016 | 7.5% | 5% |
| South Africa - Qatar c | 6 March 2015 | 2 December 2015 | 10% | 10% |
| Luxembourg - Estonia c | 7 July 2014 | 11 December 2015 | 0% | 10% |
| Portugal - Georgia c | 21 December 2012 | 18 April 2015 | 10% | 10% |
a. The treaty is effective as of 1 February 2016.
b. The treaty will be effective as of 4 March 2016.
c. The treaty will be effective as of 1 January 2016
Unless otherwise indicated, these treaties generally apply from 1 January 2017.
Our Market DTT information (Austria, Estonia, Ireland, Luxembourg, New Zealand, Portugal, Singapore and South Africa) 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. |