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Malta has a vast network of double taxation treaties which offer competitive conditions, and other treaties are currently being negotiated/signed/ratified.

The treaties generally follow the OECD convention model, although some may vary significantly from the model.

The treaties generally make provision for double taxation relief through an ordinary tax credit, but Maltese law also makes provision for other mechanisms for international double taxation relief.

Remember that regardless of double taxation treaties, Malta generally does not tax dividends, interest and royalties at source.

Actually, with the application of the current full allocation system in Malta, the payment of dividends to non-residents, who comply with certain requirements, are not subject to taxation at source.

Further details about exemption from withholding tax on the payment of royalties and interests to non-residents in Malta.

Azerbaijan Albania Australia
Austria Bahrain  Barbados (Add. Convention) 
Belgium (Add. Convention) Bulgaria Canada
China (Add. Convention) Croatia  Curaçao *
Cyprus Czech Republic  Denmark 
Egypt Estonia  Finland (Add. Convention) 
France (Add. Convention I and II Georgia  Germany (Add. Convention
Greece  Guernsey  Hong Kong 
Hungary Iceland India (Add. Convention)
Ireland Isle of Man Israel
Italy (Add. Convention) Jersey Jordan
Korea  Kuwait  Latvia 
Lebanon (Add. Convention) Libya (Add. Convention I and II) Liechtenstein
Lithuania Luxembourg (Add. Convention) Malaysia
Mauritius Mexico Moldova
Montenegro Morocco  Netherlands (Add. Convention)
Norway Pakistan Poland (Add. Convention)
Portugal Qatar Russia
Romania San Marino (Add. Convention) Saudi Arabia
Serbia Singapore (Add. Convention Slovakia 
Slovenia South Africa (Add. Convention) Spain
Sweden Switzerland (Add. Convention) Syria
Tunisia Turkey UAE
United Kingdom United States of America Ukraine*
Uruguay Vietnam  

* Not in force yet.


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