Various tax treaties

24.01.2013

Double Taxation Treaties (DTTs) 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
China - Ethiopia14 May 200925 December 201275
Finland - Morocco7 April 200620 October 20121010
Italy - Mongolia11 September 200315 January 20131015
Malta - Uruguay11 March 201113 December 2012n/a15
United Kingdom - Bahrain10 March 201019 December 2012n/a15
Uruguay - Ecuador26 May 201115 November 20121515

These treaties generally apply from 1 January 2013.

The Market Taxation Guides (China, Finland, Italy, Malta, United Kingdom, Uruguay) will be updated in due course to reflect the new treaties.

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