Various tax treaties

06.03.2018

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

Applicable

Max DTT rates (%)

interest

dividends

Poland

Ethiopia

13 May 2015

14 February 2018

1 January 2019a

10

10

Israel

Azerbaijan

13 December 2016

28 December 2017

1 January 2018

10

15

Denmark

Azerbaijan

17 February 2017

31 December 2017

1 January 2018

8

15

Austria

Israel

28 November 2016

1 March 2018

1 January 2019

5

10

Portugal

Barbados

22 October 2010

6 October 2017

1 January 2018

10

15

a. 8 July 2018 in Ethiopia

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.