Various tax treaties

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Reference number:	T12007
Category:	Tax
Last updated:	08/02/2012
Languages:	English French German

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.

The following Double Taxation Treaties (DTTs) were signed and came into force with the rates as indicated:

Markets	Date signed	Date in force	Max DTT rate (%)
			Debt	Equities
Estonia - Jersey	21 December 2010	13 January 2012	0	0
France - Panama	30 June 2011	1 February 2012	5	15
Hong Kong – Czech Republic	6 June 2011	24 January 2012	0	5

These treaties generally apply from 1 January 2013, with the exception of the DTT between Hong Kong and the Czech Republic which generally applies from 1 January 2013 in the Czech Republic and from 1 April 2013 in Hong Kong.

The Market Taxation Guide for France will be updated in due course to reflect the new treaty.

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