Various tax treaties
The Double Taxation Treaty (DTT) 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 | |||
| Cyprus - Poland (amending protocol) | 22 March 2012 | 9 November 2012 | 5 | 5 |
| Germany – Taiwan | 19 December 2011 | 7 November 2012 | 10 | 10 |
These treaties generally apply from 1 January 2013.
The Market Taxation Guides (Cyprus, Germany) will be updated in due course to reflect the new treaty and amending protocol.
| This Taxflash is intended to provide customers with general information gathered from different sources that are generally believed to be reliable. Clearstream Banking S.A. does not guarantee the accuracy or completeness of the information and does not undertake to keep it up to date. Use of the information made available in this Taxflash is at the customer’s own risk and Clearstream Banking S.A., its subsidiaries and affiliates expressly disclaim any liability for any errors or omissions reflected herein. The information in this Taxflash does not constitute legal or tax advice. |