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 (conclusion date) | Date in force | Applicable (effective date) | General DTT | |
Rates (%) | |||||
Equities | Debt | ||||
Argentina – Turkey | 01.12.2018 | 13.09.2024 | 01.01.2025 | 15% | 12% |
New Zealand – Slovak Republic | 26.09.2023 | 01.11.2024 | 01.01.2025 | 15% | 10% |
New Zealand – Austria | 12.09.2023a | 29.08.2024b | 01.10.2024 | 15% | 10% |
Turkey – Sierra Leone | 03.11.2020 | 25.03.2024 | 01.01.2025 | 10% | 10% |
a. This date pertains to the signature of the Protocol of the tax treaty between New Zealand and Austria (2006).
b. This date pertains to the date in force of the Protocol referred above.
Our Market DTT information will be updated in due course to reflect the new treaties.
This Taxflash is intended to provide clients with general information gathered from different sources that are generally believed to be reliable. LuxCSD 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 client’s own risk and LuxCSD 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. |