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 | |||
| China – The Netherlands | 31 May 2013 | 31 August 2014 | 10% | 10% |
| Croatia – Georgiaa | 18 January 2013 | 6 December 2013 | 5% | 5% |
| Czech Republic - Luxembourg | 5 March 2013 | 31 July 2014 | 0% | 10% |
| Malta - Mexico | 17 December 2012 | 9 August 2014 | 10% | 0% |
| Republic of Korea – Columbia | 27 July 2010 | 3 July 2014 | 11% | 5.5% |
| Spain – Dominican Republicb | 16 November 2011 | 25 July 2014 | 10% | 10% |
a. This treaty applies from 1 January 2014.
b. This treaty applies from 25 July 2014.
Unless otherwise indicated, these treaties generally apply from 1 January 2015.
Our Market DTT information (China, Croatia, Czech Republic, The Netherlands, Luxembourg, Spain) 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. |