Double Taxation Agreement With Malta

In order to stimulate the growth of international trade, including financial services, successive Maltese governments have attempted to conclude double taxation agreements with important trading partners as well as with emerging countries. These bilateral agreements resolve the issues of double taxation of passive and active income. Current tax treaties can be found here. The following entities are considered permanent establishments in accordance with the double taxation treaties in Malta: «The Agreement between the Government of Malta and the Government of the United States of America on the Prevention of Double Taxation and the Prevention of Tax Evasion with Income Tax», also known as the Double Taxation Convention (DBA), entered into force on 1 January 2011. The American Chamber of Commerce of Malta, in collaboration with the U.S. Embassy in Malta, organized a forum on the theme «Malta Double Taxation Agreement – What it means for Maltase businesses?». The lecture on the subject given by Dr. Juanita Brockdorff on this forum is available here (.ppt 1.12 mb). An article entitled The Malta Double Taxation Convention already exists in stored items Most of Malta`s double taxation treaties use similar rates and exemptions. In addition, all double taxation treaties cover the same taxes.

Under Malta`s double taxation treaties, foreign investors benefit from countries that have concluded such agreements: among the countries with which Malta has signed double taxation treaties are: Malta has also signed double taxation treaties with Russia, China, the United States of America, Canada, Australia and some African and South American countries. If you would like to know if your country has a double taxation agreement with Malta and what its provisions are, you can contact our lawyers. You can also call on our Maltese lawyers if you want to set up a business in this country. Download: Briefing Sheet on the DBA (.doc 27kb) (.pdf version 206kb) Download: Executive Report: Tax Convention with Malta (.pdf 366kb) For more details on all countries where Malta has double taxation agreements with you, consult our Maltese lawyers. Under most Maltese double taxation conventions, the following reduced rates apply: this file may not be suitable for users of ancillary technologies. The 1994 Double Taxation Convention between Malta and the United Kingdom has been amended by the Multilateral Instrument (MFI). .