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 | |||
| Austria – Taiwana | 12 July 2014 | 20 December 2014 | 10% | 10% |
| Portugal – Columbia | 30 August 2010 | 30 January 2015 | 10% | 10% |
| Croatia – Indiab | 12 February 2014 | 11 February 2015 | 10% | 15% |
| Sweden – Japana (Amending protocol) | 5 December 2013 | 12 October 2014 | 0% | 10% |
a. This treaty applies from 1 January 2015.
b. This treaty applies from 1 January 2016 (Croatia), 1 April 2016 (India).
Unless otherwise indicated, these treaties generally apply from 1 January 2016.
Our Market DTT information (Austria, Japan and Sweden) 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. |