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 (%)|
|France - Singapore||15 January 2015||1 June 2016||10%||15%|
|Japan - Taiwan||26 November 2015||13 June 2016||10%||10%|
|Norway - Romania||27 April 2015||1 April 2016||5%||10%|
|South Africa - Lesotho a||18 September 2014||27 May 2016||10%||15%|
|Sweden – Botswana b||19 October 1992||18 December 1992||0%||10%|
a. This treaty applies as of 26 June 2016.
b. According to art. 10.6 and 11.8 of the DTT between Sweden and Botswana, if Botswana has a DTT with another country and the DTT rate is less than 15%, that lower rate will then apply to the Swedish DTT.
Unless otherwise indicated, these treaties generally apply from 1 January 2017.
Our Market DTT information (France, Japan, Norway, Singapore, South Africa, Sweden, Taiwan) will be updated in due course to reflect the new treaties.
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