Various tax treaties

27.09.2017

Double Taxation Treaties (DTTs) 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 rates (%)

Debt

Equities

Belgium

Greece

16 March 2010

24 July 2017

10

15

Belgium

Mexico

26 August 2013

19 August 2017

10

10

Cameroon

South Africa

13 March 2015

13 July 2017

10

15

China (People’s Rep.)

Romania

4 July 2016

17 July 2017

3

3

Egypt

Saudi Arabia

8 April 2016

1 July 2017

10

10

New Zealand

India

26 October 2016

7 September 2017

15

20

Portugal

Ivory Coast

17 March 2015

18 August 2017

10

10

Portugal

Sao Tome and Principe

13 July 2015

12 July 2017

10

15

Switzerland

Belgium

10 April 2014

19 July 2017

10

15

Uruguay

Belgium

23 August 2013

4 August 2017

10

15

Unless otherwise indicated, the treaties above generally apply from 1 January 2018.

Our Market DTT information 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.