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:
New or amended double taxation treaties
Markets | Date signed (Conclusion date) | Date in force | Applicable (Effective date) | Max DTT rates (%) | ||
Equities | Debts | |||||
Spain | Azerbaijan | 23 April 2014 | 13 January 2021 | 1 January 2022 | 10 | 8 |
Cambodia | South Korea | 25 November 2019 | 13 January 2021 | 1 January 2022 | 10 | 10 |
Japan | Spain | 16 October 2018 | 1 May 2021 | 1 January 2022 | 5 | 0 |
Japan | Peru | 18 November 2019 | 29 January 2021 | 1 January 2022 | 10 | 10 |
Romania | Spain | 18 October 2017 | 14 January 2021 | 1 January 2022 | 5 | 3 |
Argentina | Qatar | 19 April 2018 | 29 January 2021 | 1 January 2022 | 15 | 12 |
Switzerland | Brazil | 3 May 2018 | 16 March 2021 | 1 January 2022 | 15 | 15 |
Switzerland | Saudi Arabia | 18 February 2018 | 1 April 2021 | 1 January 2022 | 15 | 5 |
Spain | China | 28 November 2018 | 2 May 2021 | 2 May 2021 | 10 | 10 |
Hungary | Iraq | 22 November 2016 | 16 May 2021 | 1 January 2022 | 5 | 5 |
Terminated double taxation treaties
Markets | Effective date of termination | |
Denmark | Trinidad and Tobago | 1 January 2022 |
Belarus | Spain | 1 January 2022 |
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. |