Countries where a stock exchange operating within the law of that country is an HMRC recognised stock exchange
Updated 5 August 2024
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This guide shows the recognised stock exchanges known to be operating within each jurisdiction and shows the date of recognition for each jurisdiction.
The table below also provides guidance, based on the most up to date information held, about whether shares and securities admitted to the markets of a recognised stock exchange are likely to meet the section 1005(3) Income Tax Act 2007 definition of 바카라 사이트˜listed on a recognised stock exchange바카라 사이트™. However, whether a share or security is 바카라 사이트˜listed바카라 사이트™ is a question of fact, and HMRC does not designate 바카라 사이트˜listed바카라 사이트™ status.
Austria
Date of recognition
The date of recognition for jurisdiction in Austria is 22 October 1970.
Recognised stock exchanges
The recognised stock exchange in Austria is the Vienna Stock Exchange.
Listed status of markets on the stock exchange
| Stock exchange | Listed | Not listed |
|---|---|---|
| Vienna Stock Exchange | Amtlicher Handel (official market) Geregelter Freiverkehr (semi-official market) The Geregelter Freiverkehr (semi-official market) was merged into Amtlicher Handel (official market) forming one single market named Amtlicher Handel (Official Market) |
Vienna MTF |
Belgium
Date of recognition
The date of recognition for jurisdiction in Belgium is 22 October 1970.
Recognised stock exchanges and their markets with and without listed securities
The recognised stock exchanges in Belgium are:
- NYSE Euronext Brussels
- Le marche hors bourse des obligations linearies, des titres scindes et des certificats de tresorerie
Listed status of markets on the stock exchange
| Stock exchange | Listed | Not listed |
|---|---|---|
|
NYSE Euronext Brussels (Previously known as the Brussels Stock Exchange) |
NYSE Euronext Brussels | NYSE Alternext |
| Le marche hors bourse des obligations linearies, des titres scindes et des certificats de tresorerie | Entire market | 바카라 사이트” |
Canada
Date of recognition
The date of recognition for jurisdiction in Canada is 22 October 1970.
Recognised stock exchanges
The recognised stock exchanges in Canada are the:
- Toronto Stock Exchange
- Montreal Stock Exchange
- Toronto Venture Exchange (TSX Venture Exchange)
- Canadian Securities Exchange (previously know as the Canadian National Stock Exchange)
Any Canadian stock exchange designated as a Designated Stock Exchange for the purpose of the Canadian Income Tax Act is a recognised stock exchange for UK tax purposes.
Listed status of markets on the stock exchange
| Stock exchange | Listed | Not listed |
|---|---|---|
| Toronto Stock Exchange | Entire stock exchange | 바카라 사이트” |
| Montreal Stock Exchange | Entire stock exchange | 바카라 사이트” |
| Toronto Venture Exchange (TSX Venture Exchange) | Tiers 1 and 2 only | NEX |
| Canadian Securities Exchange (previously known as the Canadian National Stock Exchange) | Entire stock exchange | 바카라 사이트” |
France
Date of recognition
The date of recognition for jurisdiction in France is 22 October 1970.
Recognised stock exchanges
The recognised stock exchanges in France are:
- Euronext Paris SA
- MATIF
- MONEP
Listed status of markets on the stock exchange
| Stock exchange | Listed | Not listed |
|---|---|---|
| Euronext Paris SA (previously known as the Paris Stock Exchange and NYSE Euronext Paris) |
Euronext Paris | Euronext Growth Paris (previously known as NYSE Alternext) Euronext Access Paris |
| MATIF | MATIF | 바카라 사이트” |
| MONEP | MONEP | 바카라 사이트” |
Germany
Date of recognition
The date of recognition for jurisdiction in Germany is 5 August 1971.
Recognised stock exchanges
The recognised stock exchanges in Germany are the:
- Frankfurt Stock Exchange
- Berlin Stock Exchange
- Dusseldorfer Stock Exchange
- Hamburg Stock Exchange
- Hannover Stock Exchange
- Munich Stock Exchange
- Stuttgart Stock Exchange
- Risk Management Exchange Hannover
- European Energy Exchange
Listed status of markets on the stock exchange
| Stock exchange | Listed | Not listed |
|---|---|---|
| Frankfurt Stock Exchange | Amtlicher Geregelter (both now known as Regulierter Markets) |
Freiverkehr markets Entry markets May also be known as open or unofficial markets |
| Berlin Stock Exchange | Amtlicher Geregelter (both now known as Regulierter Markets) |
Freiverkehr markets Entry marketss May also be known as open or unofficial markets |
| Dusseldorfer Stock Exchange | Amtlicher Geregelter (both now known as Regulierter Markets) |
Freiverkehr markets Entry markets May also be known as open or unofficial markets |
| Hamburg Stock Exchange | Amtlicher Geregelter (both now known as Regulierter Markets) |
Freiverkehr markets Entry markets May also be known as open or unofficial markets |
| Hannover Stock Exchange | Amtlicher Geregelter (both now known as Regulierter Markets) |
Freiverkehr markets Entry markets May also be known as open or unofficial markets |
| Munich Stock Exchange | Amtlicher Geregelter (both now known as Regulierter Markets) |
Freiverkehr markets Entry markets May also be known as open or unofficial markets |
| The Stuttgart Stock Exchange | Amtlicher Geregelter (both now known as Regulierter Markets) |
Freiverkehr markets Entry markets May also be known as open or unofficial markets |
| Risk Management Exchange Hannover | Geregelter | 바카라 사이트” |
| European Energy Exchange | Entire market | 바카라 사이트” |
Guernsey
Date of recognition
The date of recognition for jurisdiction in Guernsey is 20 December 2013.
Recognised stock exchanges
The recognised stock exchange in Guernsey is the International Stock Exchange (TISE).
Listed status of markets on the stock exchange
| Stock exchange | Listed | Not listed |
|---|---|---|
| The International Stock Exchange | Whole market | 바카라 사이트” |
Hong Kong
Date of recognition
The date of recognition for jurisdiction in Hong Kong is 26 February 1971.
Recognised stock exchanges
The recognised stock exchange in Hong Kong is the Hong Kong Stock Exchange.
Listed status of markets on the stock exchange
| Stock exchange | Listed | Not listed |
|---|---|---|
| Hong Kong Stock Exchange | Main Board | The Growth and Enterprise Market (GEM) |
Ireland (Republic of)
Date of recognition
The date of recognition for jurisdiction in the Republic of Ireland is 22 October 1970.
Recognised stock exchanges
The recognised stock exchange in the Republic of Ireland is the Irish Stock Exchange (trading as Euronext Dublin).
Listed status of markets on the stock exchange
| Stock exchange | Listed | Not listed |
|---|---|---|
| Irish Stock Exchange (trading as Euronext Dublin) | Euronext Dublin (until 4 February 2019 this market was known as the 바카라 사이트˜Main Market바카라 사이트™) The Global Exchange Market (GEM) formerly the Alternative Securities Market (ASM) |
Euronext Growth (until 4 February 2019 this market was known as the 바카라 사이트˜Enterprise Securities Market바카라 사이트™) |
Italy
Date of recognition
The date of recognition for jurisdiction in Italy is 3 May 1972.
Recognised stock exchanges
The recognised stock exchanges in Italy are:
- the Italian Stock Exchange (Borsa Italiana)
- wholesale Italian and foreign government bond market (MTS)
- wholesale trading in non-government bonds and securities issued by international organisations with government participation (MTS Corporate)
- wholesale online trading in government bonds (Bond Vision)
- TLX Market
Listed status of markets on the stock exchange
| Stock exchange | Listed | Not listed |
|---|---|---|
| Italian Stock Exchange (Borsa Italiana) | The Electronic Share Market (MTA) (The STAR market is a market of the MTA) MTAX Market Expandi Market Electronic Bond Market (MOT) Electronic open-end funds and ETCs market (ETF- Plus) Electronic securitised derivatives market (SeDex) Italian derivatives market for the trading of the financial instruments referred to in Articles 1(2)(f) and 1(2)(i) of the Consolidated Law on Finance (IDEM) |
바카라 사이트” |
| Wholesale Italian and foreign government bond market (MTS) | Entire market | 바카라 사이트” |
| Wholesale trading in non-government bonds and securities issued by international organisations with government participation (MTS Corporate) | Entire market | 바카라 사이트” |
| Wholesale online trading in government bonds (Bond Vision) TLX Market |
Entire market | 바카라 사이트” |
Japan
Date of recognition
The date of recognition for jurisdiction in Japan is 22 October 1970.
Recognised stock exchanges
The recognised stock exchanges in Japan are the:
- Tokyo Stock Exchange
- Nagoya Stock Exchange
- Osaka Stock Exchange
- Sapporo Securities Exchange
- JASDAQ
Listed status of markets on the stock exchange
| Stock exchange | Listed | Not listed |
|---|---|---|
| Tokyo Stock Exchange | Main Board The Mothers Market |
바카라 사이트” |
| Nagoya Stock Exchange | Main market | 바카라 사이트” |
| Osaka Stock Exchange | Main market 바카라 사이트” 1st and 2nd sections | 바카라 사이트” |
| The Sapporo Securities Exchange | Main market | 바카라 사이트” |
|
JASDAQ (the JASDAQ qualified as an RSE from 3 December 2004 바카라 사이트” prior to then it operated as an over the counter market and was not a RSE) |
Main market | 바카라 사이트” |
Luxembourg
Date of recognition
The date of recognition for jurisdiction in Luxembourg is 21 February 1972.
Recognised stock exchanges
The recognised stock exchange in Luxembourg is the Luxembourg Stock Exchange.
Listed status of markets on the stock exchange
| Stock exchange | Listed | Not listed |
|---|---|---|
| Luxembourg Stock Exchange | Bourse de Luxembourg Euro MTF |
바카라 사이트” |
Netherlands
Date of recognition
The date of recognition for jurisdiction in Netherlands is 22 October 1970.
Recognised stock exchanges
The recognised stock exchanges in Netherlands are:
- NYSE Euronext Amsterdam
- Endex
- MTS Amsterdam
Listed status of markets on the stock exchange
| Stock exchange | Listed | Not listed |
|---|---|---|
|
NYSE Euronext Amsterdam (Previously known as the Amsterdam Stock Exchange) |
Euronext Amsterdam Cash Market Euronext Amsterdam Derivatives Market |
NYSE Alternext |
| Endex | Endex | 바카라 사이트” |
| MTS Amsterdam | MTS Amsterdam | 바카라 사이트” |
Norway
Date of recognition
The date of recognition for jurisdiction in Norway is 22 October 1970.
Recognised stock exchanges
The recognised stock exchanges in Norway are:
- °¿²õ±ô´Ç바카라 사이트µþø°ù²õ (Oslo Stock Exchange)
- Nasdaq바카라 사이트¯Oslo (formerly Nord Pool and formerly NASDAQ OMX Oslo)Â
- Fish Pool 바카라 사이트” derivatives market (commodity)
Listed status of markets on the stock exchange
| Stock exchange | ³¢¾±²õ³Ù±ð»å바카라 사이트¯ | Not listed |
|---|---|---|
| °¿²õ±ô´Ç바카라 사이트µþø°ù²õ (Oslo Stock Exchange) | °¿²õ±ô´Ç바카라 사이트µþø°ù²õ Euronext Expand Oslo (formerly Oslo바카라 사이트¯Axess) Nordic Alternative Bond Market바카라 사이트¯(ABM) |
Euronext Growth Oslo (formerly바카라 사이트¯Merkur바카라 사이트¯Market) |
| Fish Pool | Fish Pool (Derivatives바카라 사이트¯market) | 바카라 사이트” |
| Nasdaq바카라 사이트¯Oslo (formerly Nord Pool and formerly NASDAQ OMX Oslo) | Nasdaq바카라 사이트¯Oslo바카라 사이트¯(Derivatives market) | 바카라 사이트” |
Portugal
Date of recognition
The date of recognition for jurisdiction in Portugal is 21 February 1972.
Recognised stock exchanges
The recognised stock exchanges in Portugal are:
- NYSE Euronext Lisbon
- Mercado de Futuros e Opcoes (Futures and options market)
- MEDIP 바카라 사이트” Mercado Especial de Divida Publica (Special market for public debt)
Listed status of markets on the stock exchange
| Stock exchange | Listed | Not listed |
|---|---|---|
|
NYSE Euronext Lisbon (Previously known as the Lisbon Stock Exchange) |
Official listing market | 바카라 사이트” |
| Mercado de Futuros e Opcoes (Futures and options market) | Entire market | 바카라 사이트” |
| MEDIP 바카라 사이트” Mercado Especial de Divida Publica (Special market for public debt) | Entire market | 바카라 사이트” |
Spain
Date of recognition
The date of recognition for jurisdiction in Spain is 5 August 1971.
Recognised stock exchanges
The recognised stock exchanges in Spain are:
- Bolsa de Valores in Barcelona
- Bolsa de Valores in Bilbao
- Bolsa de Valores in Madrid
- Bolsa de Valores in Valencia
- Mercados oficiales de Productos Financieros Derivados
- Mercado MFAO de Futuros del Aciete de Oliva
- AIAF Mercado de Renta Fija
- Mercados de Deuda Publica en Anotaciones
- Portfolio Stock Exchange
Listed status of markets on the stock exchange
| Stock exchange | Listed | Not listed |
|---|---|---|
| Bolsa de Valores in Barcelona | Entire market | 바카라 사이트” |
| Bolsa de Valores in Bilbao | Entire market | 바카라 사이트” |
| Bolsa de Valores in Madrid | Entire market | 바카라 사이트” |
| Bolsa de Valores in Valencia | Entire market | 바카라 사이트” |
| Mercados oficiales de Productos Financieros Derivados | 1. MEFF Renta Fija 2. Renta Variable |
바카라 사이트” |
| Mercado MFAO de Futuros del Aciete de Oliva | Entire market | 바카라 사이트” |
| AIAF Mercado de Renta Fija | Entire market | 바카라 사이트” |
| Mercados de Deuda Publica en Anotaciones | Entire market | 바카라 사이트” |
| Portfolio Stock Exchange | 바카라 사이트” | Entire market |
United States of America
Date of recognition
The date of recognition for jurisdiction in United States of America is 22 October 1970.
Recognised stock exchanges
A stock exchange in the USA is a recognised stock exchange for UK tax purposes if it meets the following: 바카라 사이트˜Any exchange registered with the Securities and Exchange Commission of the United States (SEC) as a national securities exchange under section 6 of the Securities Exchange Act of 1934 is a recognised stock exchange for UK tax purposes바카라 사이트™.
The recognised stock exchanges in United States of America are:
- BATs Exchange Inc
- Boston Stock Exchange
- Chicago Board Options Exchange
- Chicago Stock Exchange
- International Securities Exchange
- National Stock Exchange
- New York Stock Exchange
- NYSE MKT
- NYSE Arca
- NASDAQ OMX PHLX
- NASDAQ
Listed status of markets on the stock exchange
| Stock exchange | Listed | Not listed |
|---|---|---|
| BATs Exchange Inc | Main markets | 바카라 사이트” |
| Boston Stock Exchange | Main markets | 바카라 사이트” |
| Chicago Board Options Exchange | Main markets | 바카라 사이트” |
| Chicago Stock Exchange | Main markets | 바카라 사이트” |
| International Securities Exchange | Main markets | 바카라 사이트” |
| National Stock Exchange | Main markets | 바카라 사이트” |
| New York Stock Exchange | Main markets | 바카라 사이트” |
| NYSE MKT | Main markets | 바카라 사이트” |
|
NYSE Arca (Some Exchange Traded Funds previously traded on the American Stock Exchange have moved to this market) |
Securities listed on the Main markets | Over the counter transactions |
|
NASDAQ OMX PHLX (Formerly the Philadelphia Stock Exchange) |
Main markets | 바카라 사이트” |
| NASDAQ |
NASDAQ Global NASDAQ Global Select NASDAQ Capital Market |
바카라 사이트” |
| 바카라 사이트” | 바카라 사이트” | Over the Counter Bulletin Board (OTCBB) is not a recognised stock exchange |
| 바카라 사이트” | 바카라 사이트” | Pink sheets is not a recognised stock exchange |