Various tax treaties

15.11.2013

Double Taxation Treaties (DTTs) and an amending protocol 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
Austria - Liechtenstein
(amending protocol)
29 January 20131 January 2014015
Estonia - Turkmenistan28 November 201115 March 20131010
Slovenia - Georgia6 December 201225 September 201355

These treaties and amending protocol generally apply from 1 January 2014.

The Market Taxation Guide (Austria) will be updated in due course to reflect the new amending protocol.

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