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 | |||
Georgia - Iceland | 13 May 2015 | 31 December 2015 | 5% | 10% |
Ireland - Zambia | 31 March 2015 | 23 December 2015 | 10% | 7.5% |
Gabon - Republic of Korea | 25 October 2010 | 2 December 2015 | 10% | 15% |
Kosovo - United Kingdom | 4 June 2015 | 16 December 2015 | 0% | 15% |
Croatia - Luxembourg a | 20 June 2014 | 13 January 2016 | 10% | 15% |
a. The treaty will apply as of 1 January 2017.
Unless otherwise indicated, these treaties generally apply from 1 January 2016.
Our Market DTT information (Croatia, Iceland, Ireland, Luxembourg, Republic of Korea and 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. |