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:

MarketsDate signedDate in forceMax DTT rate (%)
Georgia - Iceland13 May 201531 December 20155%10%
Ireland - Zambia31 March 201523 December 201510%7.5%
Gabon - Republic of Korea25 October 20102 December 201510%15%
Kosovo - United Kingdom4 June 201516 December 20150%15%
Croatia - Luxembourg a20 June 201413 January 201610%15%

a. The treaty will apply as of 1 January 2017.

Unless otherwise indicated, these treaties generally apply from 1 January 2016.

Our Market DTT information (Croatia, Iceland, Ireland, Luxembourg, Republic of Korea 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.