Various tax treaties

Tax

Reference

Code

T11069

Service level

CBL

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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
China – Malta¹	23 October 2010	25 August 2011	10	10
Germany – United Arab Emirates²	1 July 2010	14 July 2011	0	10
Hong Kong – Netherlands³	22 March 2010	24 October 2011	0	10
Ireland – Albania	16 October 2009	12 July 2011	7	10
Slovakia – Taiwan	10 August 2011	24 September 2011	10	10

1. From this date, the new treaty generally replaces the income tax treaty and protocol of 2 February 1993 between the People’s Republic of China and Malta.
2. This treaty generally applies retroactively from 1 January 2009.
3. This treaty generally applies in the Netherlands from 1 January 2012 and in Hong Kong from 1 April 2012.

These treaties generally apply from 1 January 2012.>p>The Market Taxation Guides for China, Germany, Hong Kong, Ireland, Malta, the Netherlands and Slovakia will be updated in due course to reflect the new treaties.

The Market Taxation Guides for China, Germany, Hong Kong, Ireland, Malta, the Netherlands and Slovakia will be updated in due course to reflect the new treaties.