Various tax treaties

21.07.2014

Double Taxation Treaties (DTTs) and Amending protocols between the following markets were signed and came into force with the rates as indicated in the following table:

MarketsDate signedDate in forceMax DTT rate (%)
DebtEquities
Cyprus – Spain114 February 201328 May 20140%5%
Cyprus – United Arab Emirates227 February 20112 April 20130%0%
Germany – Luxembourg323 April 201230 September 20130%15%
Malta – Russia24 April 201322 May 20140%0%4
Poland – India Amending protocol529 January 20131 June 201410%10%
Poland – Slovakia
Amending protocol		1 August 20131 August 20145%5%
Switzerland – Peru612 September 201210 March 201415%15%
     
  1. This information replaces the details published for this DTT in our Taxflash T14066, dated 30 May 2014.
  2. This treaty applies from 1 January 2014.
  3. This treaty applies from 1 January 2014. This information replaces the details published for this DTT in our Taxflash T13094, dated 5 November 2013.
  4. 10% when paid by a company resident of Russia to a Maltese resident.
  5. This Amending protocol applies from 1 January 2014 in Poland; from 1 April 2015 in India.
  6. This information replaces the details published for this DTT in our Taxflash T14031, dated 24 March 2014.

Unless otherwise indicated, these treaties and protocols generally apply from 1 January 2015.

Our Market DTT information (Cyprus, Germany, Luxembourg, Malta, Poland, Russia, Switzerland) will be updated in due course to reflect the new treaties and Amending protocols.

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.