MT · S.L. 123.108
Double Taxation Relief On Taxes On (S.L. 123.108)
Inhalt
- Art. 1 Citation.
- Art. 2 Arrangements to have effect. Malta Avoidance of This the Contracting 1. This Contracting levied. 2. There income, or on movable or by enterprises, 3. The (a) in (b) in 4. The taxes that are in place of, the shall notify taxation laws. 1. For the (1) (2) in used in a of Gozo and the territorial and t
- Art. 5 a person - - is acting State an shall be any activities of such person a fixed a permanent
- Art. 6 in a through a status, business. almost wholly between that which differ he will of this
- Art. 7 State controls State, or a permanent a permanent
- Art. 3 from the direct use, letting, or 4. The immovable for the 1. The that State through a business as only so much 2. Contracting permanent attributed to make if it activities with the 3. In allowed as permanent so incurred, elsewhere. 4. Insofar profits to be apportionment paragraph 2 taxed by such ado
- Art. 4 owner business in the a permanent personal in respect of ch permanent Article 14, as