S.L. 123.106 Art. 2Arrangements to have effect. The desiring to prevention of This Contracting 1. This State, 2. There income, or on movable or paid by 3. The (a) in the (b) in (i) (ii) 4. The taxes which are or in place of, the shall notify each respective 1. For the (a) the the with airspace and exercises, in the Un

It is hereby declared:

(a) that the arrangements specified in the Convention set out in the Schedule to this Order have been made with the United Arab Emirates with a view to affording relief from double taxation in relation to the following taxes imposed by the laws of the United Arab Emirates: - the income tax; and - the corporation tax;

(b) that it is expedient that those arrangements should have effect;

(c) that the Convention has entered into force on the 18 May, 2007. FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME Government of Malta and the Government of the United Arab Emirates, conclude a Convention for the avoidance of double taxation and the fiscal evasion with respect to taxes on income, have agreed as follows:

Article 1 PERSONS COVERED Convention shall apply to persons who are residents of one or both of the States. Article 2

TAXES COVERED Convention shall apply to taxes on income imposed by a Contracting irrespective of the manner in which they are levied. shall be regarded as taxes on income all taxes imposed on total elements of income, including taxes on gains from the alienation of immovable property and taxes on the total amounts of wages or salaries enterprises. existing taxes to which this Convention shall apply are:

Malta: income tax; (hereinafter referred to as "Malta tax"). the United Arab Emirates: income tax; and corporation tax; (hereinafter referred to as "U.A.E. tax").

Convention shall apply also to any identical or substantially similar imposed after the date of signature of the Convention in addition to, existing taxes. The competent authorities of the Contracting States other of any significant changes which have been made in their taxation laws.

Article 3 GENERAL DEFINITIONS purposes of this Convention, unless the context otherwise requires:

term "Malta" means the Republic of Malta and, when used in a geographical sense, means the Island of Malta, the Island of Gozo and other islands of the Maltese archipelago including the territorial waters thereof, as well as any area of the sea-bed, its sub-soil and the superjacent water column adjacent to the territorial waters, wherein Malta exercises sovereign rights, jurisdiction, or control in accordance international law and its national law, including its legislation is under its soveregnity as well as the territorial sea, submarine areas over which the United Arab Emirates conformity with international law and the law of Emirates sovereign rights, including the mainland and jurisdiction in respect of any activity carried on in connection exploration for or the exploitation of the natural resources;

(c) the terms "a Contracting State" and "the other Contracting the United Arab Emirates or Malta, as the context requires;

(d) the term "person" includes an individual, a company and of persons;

(e) the term "company" means any body corporate or any treated as a body corporate for tax purposes;

(f) the terms "enterprise of a Contracting State" and "enterprise Contracting State" mean respectively an enterprise resident of a Contracting State and an enterprise carried of the other Contracting State;

(g) the term "international traffic" means any transport by operated by an enterprise of a Contracting State, except or aircraft is operated solely between places in the other State;

(h) the term "competent authority" means:

(i) in Malta: the Minister responsible for finance representative;

(ii) in the United Arab Emirates: the Minister of Finance or his authorised representative;

(i) the term "national" means:

(i) any individual possessing the nationality of a Contracting

(ii) any legal person, partnership or association deriving such from the laws in force in a Contracting State.