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
Denmark – Algeria
30.09.2021
17.12.2023
01.01.2024
15%
8%
Luxembourg – United Kingdom
07.06.2022
22.11.2023
Luxembourg:
01.01.2024
United Kingdom:
01.01.2024 (withholding taxes);
01.04.2024 (corporation tax)
06.04.2024 (income and capital gains taxes)
0%
0%
United States – Chile
04.02.2010
19.10.2023
01.01.2024 (other taxes);
01.02.2024 (withholding taxes)
15%
10%
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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