Cap. 123 Art. 80Availability of unilateral relief.

Unilateral relief may be available in respect of a claim for relief of double taxation where tax under this Act is computed by reference to income which:

(a) arises outside Malta; and

(b) is subject to any tax of a similar character to that imposed under the Income Tax Acts under the laws of a territory outside Malta, including, in the case of a claim for relief to which article 82(a) and (b) applies, tax imposed under the Income Tax Acts. For the purposes of paragraph (b), a tax shall not be prevented from being of a similar character by reason only that it is payable under the law of a province, state or other part of a country, or is levied by or on behalf of a municipality or other local body.