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
Australia – Iceland
12.10.2022
06.11.2023
Iceland:
01.01.2024 (withholding taxes);
01.04.2024 (fringe benefit taxes)
Australia:
01.07.2024 (other Australian taxes)
15%
10%
Czech Republic – Andorra
23.11.2022
31.10.2023
Andorra:
31.01.2023
Czech Republic:
06.10.2023
10%
0%
United Kingdom – San Marino
17.05.2023
30.11.2023
San Marino:
01.01.2024 (withholding taxes);
01.04.2024 (corporation tax)
United Kingdom:
06.04.2024 (income and capital gains taxes)
0%
0%
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. 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 client’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.
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