Various tax treaties

Tax

Reference

Code

T13020

Service level

CBL

Last Updated

15.03.2013

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 (%)
Markets	Date signed	Date in force	Debt	Equities
Australia - Chile ^a	10 March 2010	8 February 2013	10	15
Hong Kong - Mexico ^b	18 June 2012	7 March 2013	10	n/a
Malta - Guernsey	12 March 2012	10 March 2013	0	0
Mexico - Qatar	14 May 2012	9 March 2013	10	n/a
United Kingdom - Ethiopia ^c	9 June 2011	21 February 2013	5	15

a. This treaty applies from 1 April 2013 (withholding taxes - Australia); 1 January 2014 (Chile).
b. This treaty applies from 1 January 2014 (Mexico); 1 April 2014 (Hong Kong).
c. This treaty applies from 1 March 2013 (withholding taxes) and 8 July 2013 (income taxes) (Ethiopia); 6 April 2013 (income and capital gains taxes - United Kingdom).

Unless otherwise indicated, these treaties generally apply from 1 January 2014.

The Market Taxation Guides (Australia, Hong Kong, Malta, Mexico, United Kingdom) 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.