Various tax treaties
The Double Taxation Treaties (DTTs) and amending protocol 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 | |||
| Canada - Colombia | 21 November 2008 | 12 June 2012 | 10 | 15 |
| Germany - Spain (amending protocol) | 3 February 2011 | 18 October 2012 | n/a | 15 |
| Hong Kong - Switzerland | 4 October 2011 | 15 October 2012 | n/a | 10 |
| Malta - Switzerland | 25 February 2011 | 6 July 2012 | 10 | 15 |
| Portugal - United Arab Emirates a | 17January 2011 | 22May 2012 | 10 | 15 |
| Romania - Saudi Arabia b | 26April 2011 | 1July 2012 | 5 | 5 |
| Slovakia - Georgia | 27 October 2011 | 29 July 2012 | 5 | 0 |
a. The Portugal-UAE treaty generally applies from 21 June 2012.
b. The Romania-Saudi Arabia treaty generally applies from 1 April 2013.
Unless otherwise indicated, these treaties and amending protocol generally apply from 1 January 2013.
The Market Taxation Guides (Germany, Hong Kong, Spain, Switzerland) will be updated in due course to reflect the new treaty and protocol details.
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