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 (%)
Hungary - Iran30 November 201530 December 20165%-
Portugal - Vietnam3 June 20159 November 201610%15%
Saudi Arabia - Ethiopiaa23 February 20131 October 20165%5%
UAE - Romania 4 May 201511 December 20163%3%
Malta - Vietnam15 July 201625 November 201610%15%
Iceland - Albania  26 September 20146 January 201610%10%
Hong-Kong - Romania18 November 201521 November 20153%5%
Czech Republic - Chile2 December 201521 December 201615%15%
Japan - Chile21 January 201628 December 201615%15%
Canada - Taiwan15 January 201619 December 201610%15%

a. This treaty will apply in Ethiopia as from 8 July 2017.

Unless otherwise indicated, these treaties generally apply from 1 January 2017.

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.