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 | |||
| Cyprus - Ukraine | 8 November 2012 | 7 August 2013 | 2 | 15 |
| Finland - Tajikistan | 24 October 2012 | 5 September 2013 | 10 | 15 |
| Luxembourg - Macedonia | 15 May 2012 | 28 July 2013 | 0 | 15 |
| Luxembourg - Seychelles | 4 June 2012 | 19 August 2013 | 5 | 10 |
| Luxembourg - Tajikistan | 9 June 2011 | 27 July 2013 | 12 | 15 |
These treaties generally apply from 1 January 2014.
The Market Taxation Guides (Cyprus, Finland and Luxembourg) will be updated in due course to reflect the new treaties.
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