{"id":144,"date":"2022-07-15T13:51:56","date_gmt":"2022-07-15T13:51:56","guid":{"rendered":"http:\/\/localhost\/wv\/?p=144"},"modified":"2022-07-20T11:55:17","modified_gmt":"2022-07-20T11:55:17","slug":"double-taxation-treaties","status":"publish","type":"post","link":"https:\/\/w-v.co.uk\/?p=144&lang=en","title":{"rendered":"Double Taxation Treaties"},"content":{"rendered":"\n

Successive Maltese governments have sought to conclude double tax treaties<\/strong> with important trading partners as well as with emerging countries, in order to encourage the growth of international trade including that of financial services. To date, treaties are in force with over 70 countries and this policy is expected to continue in the future.<\/p>\n\n\n\n

Most of Malta\u2019s double tax treaties are based on the OECD model. Once concluded, a tax treaty becomes law by Ministerial order and overrides any provisions to the contrary under Maltese domestic tax legislation. Double taxation relief is available in the terms of the relative tax treaty. For more information on Malta\u2019s double tax treaties see below.<\/p>\n\n\n\n

The following is an updated list of all Malta Double Tax Treaties<\/strong>.<\/p>\n\n\n\n

Belgium<\/a><\/td>Supplementary Agreement Malta \u2013 Belgium : Signed on 23 June 1993<\/td><\/tr>
Bulgaria<\/a><\/td>Double Tax Treaty Malta \u2013 Bulgaria : Signed on 23 July 1986<\/td><\/tr>
Canada<\/a><\/td>Double Tax Treaty Malta \u2013 Canada : Signed on 25 July 1986<\/td><\/tr>
China<\/a><\/td>Double Tax Treaty Malta \u2013 China : Signed on 2 February 1993<\/td><\/tr>
China<\/a><\/td>Order 2011 : Signed in October 2010<\/td><\/tr>
Croatia<\/a><\/td>Double Tax Treaty Malta \u2013 Croatia : Signed on 21 October 1998<\/td><\/tr>
Cyprus<\/a><\/td>Double Tax Treaty Malta \u2013 Cyprus : Signed on 22 October 1993<\/td><\/tr>
Czech Republic<\/a><\/td>Double Tax Treaty Malta \u2013 Czech Republic : Signed on 21 June 1996<\/td><\/tr>
Denmark<\/a><\/td>Double Tax Treaty Malta \u2013 Denmark : Signed on 30 December 1998<\/td><\/tr>
Egypt<\/a><\/td>Double Tax Treaty Malta \u2013 Egypt : Signed on 20 February 1999<\/td><\/tr>
Estonia<\/a><\/td>Double Tax Treaty Malta \u2013 Estonia : Signed on 3 May 2001<\/td><\/tr>
Finland<\/a><\/td>Double Tax Treaty Malta \u2013 Finland : Signed on 24 March 1975<\/td><\/tr>
Finland<\/a><\/td>(Amendment) Signed on 30 October 2000<\/td><\/tr>
France<\/a><\/td>Double Tax Treaty Malta \u2013 France : Signed on 5 July 1977<\/td><\/tr>
France<\/a><\/td>(Amendment) Signed on 8 July 1994<\/td><\/tr>
France<\/a><\/td>(Amendment) Signed on 29 August 2008<\/td><\/tr>
Georgia<\/a><\/td>Double Tax Treaty Malta \u2013 Georgia : Signed on 23 October 2009<\/td><\/tr>
Germany<\/a><\/td>Double Tax Treaty Malta \u2013 Germany : Signed on 8 March 2001<\/td><\/tr>
Germany<\/a><\/td>Order 2012 : Signed in June 2010<\/td><\/tr>
Greece<\/a><\/td>Double Tax Treaty Malta \u2013 Greece : Signed on 13 October 2006<\/td><\/tr>
Guernsey<\/a><\/td>Double Tax Treaty Malta \u2013 Guernsey : Signed on 12 March 2012<\/td><\/tr>
Hong Kong<\/a><\/td>Double Tax Treaty Malta \u2013 Hong Kong : Signed on 8 November 2011<\/td><\/tr>
Hungary<\/a><\/td>Double Tax Treaty Malta \u2013 Hungary : Signed on 6 August 1991<\/td><\/tr>
Iceland<\/a><\/td>Double Tax Treaty Malta \u2013 Iceland : Signed on 23 September 2004<\/td><\/tr>
India<\/a><\/td>Double Tax Treaty Malta \u2013 India : Signed on 8 September 1994<\/td><\/tr>
India<\/a><\/td>Agreement between the Government of Malta and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income : Signed on 8 April 2013<\/td><\/tr>
India<\/a><\/td>Double Taxation Relief (Taxes on Income) (Republic of India) Order, 2014 \u2013 Commencement Notice<\/td><\/tr>
Ireland<\/a><\/td>Double Tax Treaty Malta \u2013 Ireland : Signed 14 November 2008<\/td><\/tr>
Isle of Man<\/a><\/td>Double Tax Treaty Malta \u2013 Isle of Man : Signed 23 October 2009<\/td><\/tr>
Israel<\/a><\/td>Double Tax Treaty Malta \u2013 Israel : Signed on 28 July 2011<\/td><\/tr>
Israel<\/a><\/td>Double Taxation Relief (Taxes on Income) (The State of Israel) Order, 2013 \u2013 Commencement Notice<\/td><\/tr>
Italy<\/a><\/td>Double Tax Treaty Malta \u2013 Italy : Signed on 16 July 1981<\/td><\/tr>
Italy<\/a><\/td>Amendment, Order 2011: Signed on 13 March 2009<\/td><\/tr>
Jersey<\/a><\/td>Double Tax Treaty Malta \u2013 Jersey : Signed on 25 January 2010<\/td><\/tr>
Jordan<\/a><\/td>Double Tax Treaty Malta \u2013 Jordan : Signed on 16 April 2009<\/td><\/tr>
Korea<\/a><\/td>Double Tax Treaty Malta \u2013 Korea : Signed on 25 March 1997<\/td><\/tr>
Kuwait<\/a><\/td>Double Tax Treaty Malta \u2013 Kuwait : Signed on 24 July 2002<\/td><\/tr>
Latvia<\/a><\/td>Double Tax Treaty Malta \u2013 Latvia : Signed on 22 May 2000<\/td><\/tr>
Lebanon<\/a><\/td>Double Tax Treaty Malta \u2013 Lebanon : Signed on 23 February 1999<\/td><\/tr>
Lebanon<\/a><\/td>(Amendment) Signed on 16 April 2010<\/td><\/tr>
Libya<\/a><\/td>Double Tax Treaty Malta \u2013 Libya : Signed on 5 October 1972<\/td><\/tr>
Libya<\/a><\/td>(Amendment) Signed on 28 April 1995<\/td><\/tr>
Liechtenstein<\/a><\/td>Convention \u2013 Signed on 27 September 2013<\/td><\/tr>
Liechtenstein<\/a><\/td>Entry into Force of the Convention \u2013 LN 259 of 2014<\/td><\/tr>
Lithuania<\/a><\/td>Double Tax Treaty Malta \u2013 Lithuania : Signed on 17 May 2001<\/td><\/tr>
Luxembourg<\/a><\/td>Double Tax Treaty Malta \u2013 Luxembourg : Signed on 29 April 1994<\/td><\/tr>
Luxembourg<\/a><\/td>(Amendment) Order 2013 \u2013 LN 238 of 2013 : Signed on 30 November 2011<\/td><\/tr>
Luxembourg<\/a><\/td>(Amendment) Order 2013 \u2013 LN 275 of 2013 \u2013 Commencement Notice<\/td><\/tr>
Malaysia<\/a><\/td>Double Tax Treaty Malta \u2013 Malaysia : Signed on 3 October 1995<\/td><\/tr>
Mauritius<\/a><\/td>Double Tax Treaty Malta \u2013 Mauritius : Double Taxation Relief (Taxes on Income) (The Republic of Mauritius) Order, 2014 \u2013 Signed on 15 October 2014 (LN 409 of 2014)<\/td><\/tr>
Mauritius<\/a><\/td>Double Taxation Relief (Taxes on Income) (The Republic of Mauritius) Order, 2015 (L.N. 409 of 2014) \u2013 Commencement Notice (LN 362 of 2015)<\/td><\/tr>
Mexico<\/a><\/td>Convention : Signed on 17 December 2012<\/td><\/tr>
Mexico<\/a><\/td>Commencement Notice \u2013 2014<\/td><\/tr>
Montenegro<\/a><\/td>Double Tax Treaty Malta \u2013 Montenegro : Signed on 4 November 2008<\/td><\/tr>
Morocco<\/a><\/td>Double Tax Treaty Malta \u2013 Morocco : Signed on 26 October 2001<\/td><\/tr>
Netherlands<\/a><\/td>Double Tax Treaty Malta \u2013 Netherlands : Signed on 18 May 1977<\/td><\/tr>
Netherlands<\/a><\/td>(Amendment) Signed on 18 July 1995<\/td><\/tr>
Norway<\/a><\/td>Double Tax Treaty Malta \u2013 Norway : Signed on 2 June 1975<\/td><\/tr>
Norway<\/a><\/td>Signed on 30 March 2012<\/td><\/tr>
Pakistan<\/a><\/td>Double Tax Treaty Malta \u2013 Pakistan : Signed on 8 October 1975<\/td><\/tr>
Poland<\/a><\/td>Double Tax Treaty Malta \u2013 Poland : Signed on 7 January 1994<\/td><\/tr>
Poland<\/a><\/td>Order 2012, signed in April 2011<\/td><\/tr>
Portugal<\/a><\/td>Double Tax Treaty Malta \u2013 Portugal : Signed on 26 January 2001<\/td><\/tr>
Qatar<\/a><\/td>Double Tax Treaty Malta \u2013 Qatar : Signed on 26 August 2009<\/td><\/tr>
Russia<\/a><\/td>Double Tax Treaty Malta \u2013 Russia : Signed on the 23 April 2013<\/td><\/tr>
Russia<\/a><\/td>Commencement Notice<\/td><\/tr>
Romania<\/a><\/td>Double Tax Treaty Malta \u2013 Romania : Signed on 30 November 1995<\/td><\/tr>
San Marino<\/a><\/td>Double Tax Treaty Malta \u2013 San Marino : Signed on 3 May 2005<\/td><\/tr>
San Marino<\/a><\/td>(Amendment) Signed on 10 September 2009<\/td><\/tr>
Saudi Arabia <\/a><\/td>Convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income : Signed on 4 January 2012<\/td><\/tr>
Serbia<\/a><\/td>Double Tax Treaty Malta \u2013 Serbia : Signed on 9 September 2009<\/td><\/tr>
Singapore<\/a><\/td>Double Tax Treaty Malta \u2013 Singapore : Signed on 29 February 2008<\/td><\/tr>
Singapore<\/a><\/td>Double Taxation Relief (Taxes on Income) (Amendment) Order, 2013 : Signed on 20 November 2009<\/td><\/tr>
Slovakia<\/a><\/td>Double Tax Treaty Malta \u2013 Slovakia : Signed on 7 September 1999<\/td><\/tr>
Slovenia<\/a><\/td>Double Tax Treaty Malta \u2013 Slovenia : Signed on 8 October 2002<\/td><\/tr>
South Africa<\/a><\/td>Double Tax Treaty Malta \u2013 South Africa : Signed on 16 May 1997<\/td><\/tr>
South Africa<\/a><\/td>Double Taxation Relief (Taxes on Income) (South Africa) (Amendment) Order : Signed on 24 August 2012<\/td><\/tr>
>South Africa<\/a><\/td>Double Taxation Relief (Taxes on Income) (South Africa) (Amendment) Order 2014 \u2013 Commencement Notice<\/td><\/tr>
Spain<\/a><\/td>Double Tax Treaty Malta \u2013 Spain : Signed on 8 November 2005<\/td><\/tr>
Sweden<\/a><\/td>Double Tax Treaty Malta \u2013 Sweden : Signed on 9 October 1995<\/td><\/tr>
Switzerland<\/a><\/td>Double Taxation Relief (Ships and Aircraft) (Swiss Federation) Order, 1988 \u2013 Signed on 30 March 1987<\/td><\/tr>
Switzerland<\/a><\/td>Double Taxation Relief (Taxes on Income) (The Swiss Confederation) Order, 2012 \u2013 Signed on 25 February 2011<\/td><\/tr>
Syria<\/a><\/td>Double Tax Treaty Malta \u2013 Syria : Signed on 22 February 1999<\/td><\/tr>
Tunisia<\/a><\/td>Double Tax Treaty Malta \u2013 Tunisia : Signed on 31 May 2000<\/td><\/tr>
Turkey<\/a><\/td>Double Tax Treaty Malta \u2013 Turkey : Signed on 14 July 2011<\/td><\/tr>
Turkey<\/a><\/td>Double Taxation Relief (Taxes on Income) (The Republic of Turkey) Order, 2013 (LN 160 of 2013) \u2013 Commencement Notice<\/td><\/tr>
UAE<\/a><\/td>Double Tax Treaty Malta \u2013 United Arab Emirates : Signed on 13 March 2006<\/td><\/tr>
United Kingdom<\/a><\/td>Double Tax Treaty Malta \u2013 United Kingdom : Signed on 12 May 1994<\/td><\/tr>
United States of America<\/a><\/td>Signed on 11 March 1997 (Ships & Aircraft)<\/td><\/tr>
United States of America<\/a><\/td>Signed on 8 August 2008 (Double Taxation Relief Order)<\/td><\/tr>
Uruguay<\/a><\/td>Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital \u2013 Signed on 11 March 2011<\/td><\/tr>
Vietnam<\/a><\/td>Double Taxation Relief (Taxes on Income) (The Socialist Republic of Vietnam) Order, 2016<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n