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 | |||
| Singapore - Guernsey | 6 February 2013 | 26 November 2013 | 12 | 0 |
| South Korea - Ecuador | 8 October 2012 | 15 November 2013 | 12 | 10 |
These treaties generally apply from 1 January 2014.
The Market Taxation Guides (Singapore, South Korea) will be updated in due course to reflect the new treaties.
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