DTA Summary

SUMMARY OF DOUBLE TAXATION TREATIES

Country Duration to constitute permanent establishment Maximum tax rates applicable in the State of Source
Building Site etc Furnishing of services Dividends Interest(i) Royalties
1 Australia (Partial)
2 Barbados 6 months (iv) 5% 5% 5%
3 Belgium > 6 months (iv) 5% & 10% 10% Exempt
4 Botswana > 6 months > 6 months (ii) 5% & 10% 12% 12.5%
5 China > 12 months > 12 months(iii) 5% 10% 10%
6 Congo > 12 months > 12 months 0% & 5% 5% Exempt
7 Croatia > 12 months (iv) Exempt Exempt Exempt
8 Cyprus > 12 months > 9 months (ii) Exempt Exempt Exempt
9 Egypt > 6 months > 6 months 5% & 10% 10% 12%
10 France > 6 months (iv) 5% & 15% same rate as under domestic law 15%
11 Germany (new) > 12 months (iv) 5% & 15% Exempt 10%
12 Guernsey > 12 months > 9 months Exempt Exempt Exempt
13 India > 9 months (iv) 5% & 15% same rate as under domestic law 15%
14 Italy > 6 months (iv) 5% & 15% same rate as under domestic law 15%
15 Kuwait > 9 months (iv) Exempt Exempt 10%
16 Lesotho > 6 months > 6 months (ii) 10% 10% 10%
17 Luxembourg > 6 months (iv) 5% & 10% Exempt Exempt
18 Madagascar > 6 months (iv) 5% & 10% 10% 5%
19 Malaysia > 6 months (iv) 5% & 15% 15% 15%
20 Monaco > 12 months > 12 months Exempt Exempt Exempt
21 Mozambique > 6 months > 6 months (ii) 8%, 10% & 15% 8% 5%
22 Namibia > 6 months > 6 months (ii) 5% & 10% 10% 5%
23 Nepal > 6 months > 6 months (ii) 5%, 10% & 15% 10% & 15% 15%
24 Oman > 6 months (iv) Exempt Exempt Exempt
25 Pakistan > 6 months (iv) 10% 10% 12.5%
26 Rwanda > 6 months > 6 months 10% 10% 10%
27 People’s Republic of Bangladesh >12 months > 12 months 10% normal rate normal rate
28 Senegal > 9 months > 9 months (i) Exempt Exempt Exempt
29 Seychelles > 12 months > 6 months (ii) Exempt Exempt Exempt
30 Singapore > 9 months (iv) Exempt Exempt Exempt
31 South Africa > 9 months (iv) 5% & 15% Exempt Exempt
32 Sri Lanka > 6 months > 6 months (ii) 10% & 15% 10% 10%
33 State of Qatar > 6 months > 6 months (ii) Exempt Exempt 5%
34 Swaziland > 6 months > 6 months(ii) 7.5% 5% 7.5%
35 Sweden (New) > 12 months (iv) 0% & 15% Exempt Exempt
36 Thailand > 6 months > 6 months (ii) 10% 10% & 15% 5% & 15%
37 Tunisia > 12 months (iv) Exempt 2.5% 2.5%
38 Uganda > 6 months > 4 months (ii) 10% 10% 10%
39 United Arab Emirates > 12 months > 12 months Exempt Exempt Exempt
40 United Kingdom > 6 months (iv) 10% & 15% Same rate as under domestic law 15%
41 Zimbabwe > 6 months (iv) 10% & 20 % 10% 15%
42 Zambia > 9 months (iv) 5% & 15% 10% 5%
  1. where interest is taxable at rate provided in the domestic law of the State of source or at reduced treaty rate, provision is usually made in the treaty to exempt interest receivable by a Contracting State itself, its local authorities, its Central Bank/all banks carrying on bona fide banking business and any other financial institutions as may be agreed upon by both Contracting States.
  2. within any 12-month period
  3. within any 24-month period
  4. no specific provision made in respect of furnishing of services.

Tax Information Exchange Agreements (TIEAs)

In Force:

Signed:

Austria, Faroe Island, Greenland


Await signature:

Argentina, Greece, Isle of Man and Korea