Various tax treaties
The 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:
| Markets | Date signed | Date in force | Max DTT rate (%) | |
| Debt | Equities | |||
| Argentina - Russia | 10 October 2001 | 16 October 2012 | 15 | 15 |
| Croatia - Morocco | 26 June 2008 | 25 October 2012 | 10 | 10 |
| Latvia - Russia | 20 December 2010 | 6 November 2012 | 10 | 10 |
| South Africa - Dem. Rep. of Congo | 29 April 2005 | 18 July 2012 | 10 | 15 |
| Switzerland - UAEa | 6October 2011 | 21October 2012 | n/a | 15 |
a. The Switzerland-UAE treaty generally applies from 21 June 2012.
Unless otherwise indicated, these treaties generally apply from 1 January 2013.
The Market Taxation Guides (South Africa, Switzerland) will be updated in due course to reflect the new treaties.
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