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 rates (%) | ||
Debt | Equities | ||||
Belarus | Hong Kong | 16 January 2017 | 30 November 2017 | 5 | 5 |
Cyprus | Barbados | 30 December 2015 | 19 October 2017 | 5 | 5 |
Ethiopia | South Korea | 26 May 2016 | 6 November 2017 | 7.5 | 8 |
Hong Kong | Latvia | 13 April 2016 | 24 November 2017 | 10 | 10 |
Hungary | Oman | 2 November 2016 | 18 March 2017 | 0 | 10a |
Jersey | United Arab Emirates | 20 April 2016 | 15 February 2017 | 0 | 0 |
Kenya | United Arab Emirates | 21 November 2011 | 22 February 2017 | 10 | 5 |
Kenya | Iran | 29 May 2012 | 13 July 2017 | 10 | 5 |
Kuwait | Kyrgyzstan | 13 December 2015 | 23 May 2017 | 0 | 0 |
Lithuania | Kuwait | 18 April 2014 | 8 September 2017 | 10 | 15 |
Norway | Zambia | 17 December 2015 | 9 December 2017 | 15 | 10 |
a Only if the Beneficial Owner is an individual. 0% in all other cases.
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. |