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:
| Date signed | Date in force | Max DTT rate (%) | ||
| Debt | Equities | |||
| Luxembourg – Saudi Arabia | 7 May 2013 | 1 September 2014 | 0% | 5% |
| Luxembourg – Isle of Man | 8 April 2013 | 5 August 2014 | 0% | 15% |
| Luxembourg – Jersey | 17 April 2013 | 5 August 2014 | 0% | 15% |
| France – Saudi Arabiaa | 18 February 1982 | 1 March 1983 | 0% | 0% |
| Italy – Congo | 15 October 2003 | 26 June 2014 | 0% | 15% |
| Japan – Oman | 9 January 2014 | 1 September2014 | 10% | 10% |
a. Treaty extended to 31 December 2018 by exchange of letters dated 26 December 2013 and 25 May 2014. This treaty applies from 1 January 2014.
Unless otherwise indicated, these treaties generally apply from 1 January 2015.
Our Market DTT information (France, Italy, Japan and Luxembourg) 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. |