Various tax treaties

21.10.2022

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 (conclusion date)

Date in force

Applicable (effective date)

General DTT

Rates (%)

Equities

Debt

China - Angola

16.03.2022

11.06.2022

01.01.2023

8%

8%

China - Republic of Congo

11.10.2020

06.07.2022

01.01.2023

10%

10%

China - Rwanda

24.02.2022

25.06.2022

01.01.2023

7.5%

8%

Czech Republic - Senegal

22.01.2020

29.08.2022

01.01.2023

10%

10%

Czech Republic - San Marino

27.01.2021

19.07.2022

01.01.2023

10%

10%

Japan - Colombia

19.12.2018

04.09.2022

01.01.2023

10%

10%

Slovenia - Morocco

05.04.2016

14.04.2022

01.01.2023

10%

10%

United Kingdom - Kyrgyzstan

13.06.2017

08.04.2022

01.01.2023

15%

5%

Terminated double taxation treaties

Markets

Effective date of termination

Hungary

United States

1 January 2024

Russia

Ukraine

1 January 2023

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.