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 | |||
| Italy - San Marino | 21 March 2012 | 3 October 2013 | 13 | 15 |
| Latvia - United Arab Emirates | 11 March 2012 | 11 June 2013 | 2.5 | 5 |
These treaties generally apply from 1 January 2014.
The Market Taxation Guide (Italy) will be updated in due course to reflect the new treaty.
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