MT · S.L. 123.109
Double Taxation Relief On Taxes On (S.L. 123.109)
Inhalt
- Art. 1 Citation.
- Art. 2 Arrangements to have effect. The Agreement for with respect Have agreed This Contracting 1. This behalf of a authorities, 2. There on total taxes on gains total amounts appreciation. 3. The (a) in (b) in 4. This taxes which are or in place of, shall notify respective 1. For the legislation, it, inte
- 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,
- Art. 7 State controls State, or a permanent company a
- Art. 3 from the direct 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, is situated or 4. Insofar profits to be apportionment paragraph 2 taxed by such adopted shall, p
- Art. 4 derives profits impose any tax are paid to a resident of that are paid is situated in that on the com undistributed other State. 1. Contracting 2. The every kind, to participate securities and attaching to shall not be 3. The interest, being Contracting situated fixed base is effectively case the sh