Various tax treaties

21.09.2016

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
Netherlands - Ethiopia a10 August 20121 September 20165%15%
South Africa - Chile11 July 201211 August 201615%15%
United Kingdom - Senegal26 February 201530 March 201610%10%

a. This treaty applies from 1 January 2017 (Netherlands) and 8 July 2017 (Ethiopia).

Unless otherwise indicated, these treaties generally apply from 1 January 2017.

Our Market DTT information (Netherlands, South Africa and United Kingdom) 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.