Various tax treaties

31.01.2018

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 (%)

interest

dividends

Cyprus

Ethiopia

30 December 2015

19 October 2017

5

5

Cyprus

Iran

4 August 2015

5 March 2017

5

10

Cyprus

Jersey

11 July 2016

17 February 2017

0

0

Japan

Latvia

18 January 2017

5 July 2017

10

10

Norway

Zambia

17 December 2015

9 August 2017

10

15

Russia

Brazil

22 November 2004

16 June 2017

15

15

Ireland

Kazakhstan

26 April 2017

29 December 2017

10

15

Our Market DTT information will be updated in due course to reflect the new treaties.Unless otherwise indicated, the treaties above generally apply from
1 January 2018.

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.