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 | Applicable | Max DTT rates (%) | ||
Equities | Debts | |||||
Bangladesh | Czech Republic | 11 December 2019 | 15 January 2021 | 1 January 2021 | 15 | 10 |
Cambodia | Malaysia | 3 September 2019 | 28 December 2020 | 1 January 2021 | 10 | 10 |
Canada | Madagascar | 24 November 2016 | 3 Jun 2020 | 1 January 2021 | 15 | 10 |
Cyprus | Russia | 8 September 2020 | 1 January 2021 | 1 January 2021 | 15 | 15 |
Czech Republic | Taiwan | 12 December 2017 | 12 May 2020 | 1 January 2021 | 10 | 10 |
Czech Republic | Ghana | 11 April 2017 | 11 August 2020 | 1 January 2021 | 6 | 10 |
Czech Republic | Botswana | 29 October 2019 | 26 November 2020 | 1 January 2021 | 5 | 7.5 |
Czech Republic | Kyrgyzstan | 6 April 2019 | 30 November 2020 | 1 January 2021 | 10 | 5 |
Malta | Russia | 1 October 2020 | 1 January 2021 | 1 January 2021 | 15 | 15 |
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. |