Various tax treaties

24.08.2015

Double Taxation Treaties (DTTs) between the following markets were signed and came into force with the rates as indicated in the following table:

MarketsDate signedDate in forceMax DTT rate (%)
DebtEquities
Thailand - Tajikistan10 August 20151 January 201410%10%
Italy – Hong Kong a14 January 201310 August 201512.5%10%

a. The treaty will be effective as of 1 January 2016 for Italy, and as of 1 April 2016 for Hong Kong.

Unless otherwise indicated, these treaties generally apply from 1 January 2016.

Our Market DTT information (Italy, Hong Kong, Thailand and Tajikistan) will be updated in due course to reflect the new treaties.

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.