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 (%) | |
Debt | Equities | |||
Luxembourg - Ukraine | 30 September 2016 | 18 April 2017 | 10 | 15 |
Portugal - Ethiopia | 25 May 2013 | 9 April 2017 | 10 | 15 |
South-Korea - Kenya | 8 July 2014 | 3 April 2017 | 12 | 10 |
Sweden - Armenia | 9 February 2016 | 1 June 2017 | 5 | 15 |
Portugal -Andorra | 27 September 2015 | 23 April 2017 | 10 | 15 |
Unless otherwise indicated, the treaties above generally apply from 1 January 2018.
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.