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 | |||
| Australia - Turkey | 28 April 2010 | 5 June 2013 | 10 | 15 |
| Hong Kong - Kuwait a | 13 May 2010 | 24 July 2013 | 5 | 5 |
| Japan - Portugal | 19 December 2011 | 28 July 2013 | 10 | 10 |
| Russia - United Arab Emirates | 7 December 2011 | 23 June 2013 | 0 | 0 |
a. This treaty applies from 1 April 2014.
Unless otherwise indicated, these treaties generally apply from 1 January 2014.
The Market Taxation Guides (Australia, Hong Kong, Japan, Turkey) will be updated in due course to reflect the new treaties.
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