Various tax treaties
The Double Taxation Treaties (DTTs) an 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 | |||
| Cyprus - Portugal | 19 November 2012 | 16 August 2013 | 10 | 10 |
| Luxembourg - Poland (Amending protocol) a | 7 June 2012 | 28 July 2013 | 5 | 15 |
| Malta - Turkey | 14 July 2011 | 16 June 2013 | 10 | 15 |
a. This treaty applies from 1 September 2013.
Unless otherwise indicated, these treaties generally apply from 1 January 2014.
The Market Taxation Guides (Cyprus, Luxembourg, Malta, Turkey) will be updated in due course to reflect the new treaties and amending protocol.
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