Various tax treaties
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 rate (%)|
|South Africa - Kenya||26 November 2010||19 June 2015||10%||10%|
|Iceland- Switzerland||10 July 2014||6 November 2015||0%||15%|
|Estonia - Switzerland||25 August 2014||16 October 2015||0% a||10% a|
|Bulgaria - Norway||22 July 2014||30 July 2015||5%||15%|
a. As per the Protocol signed on 25 August 2014, amending the Estonia-Switzerland Income and Capital Tax Agreement signed on 11 June 2002.
Unless otherwise indicated, these treaties generally apply from 1 January 2016.
Our Market DTT information (Bulgaria, Estonia, Iceland, Kenya, Norway, South Africa and Switzerland) will be updated in due course to reflect the new treaties.
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