S.L. 123.110 Art. 2Arrangements to have effect. AND THE The conclude an Fiscal Evasion Have agreed This Contracting 1. This Contracting State the manner in 2. There income or on 3. The (a) in taxes (b) in the 4. The taxes that are in place of the shall notify each respective tax 1. For the (a) the of the sub-soil and

It is hereby declared:-

(a) tthat the arrangements specified in the Agreement set out in the Schedule to this Order have been made with the State of Qatar with a view to affording relief from double taxation in relation to the following taxes imposed by the laws of the State of Qatar: - taxes on income

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

(c) that the Convention has entered into force on the 9th December, 2009. THE GOVERNMENT OF MALTA THE GOVERNMENT OF THE STATE OF QATAR FOR THE AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

Government of Malta and the Government of the State of Qatar, Desiring to Agreement for the Avoidance of Double Taxation and the Prevention of with Respect to Taxes on Income, as follows: ARTICLE 1

PERSONS COVERED Agreement shall apply to persons who are residents of one or both of the States. ARTICLE 2 TAXES COVERED

Agreement shall apply to taxes on income imposed on behalf of a or of its political subdivisions or local authorities, irrespective of which they are levied. shall be regarded as taxes on income, all taxes imposed on total elements of income. existing taxes to which the Agreement shall apply are:

the case of Qatar: on income (hereinafter referred to as "Qatari tax"); and the case of Malta: income tax; (hereinafter referred to as "Malta tax"). Agreement shall apply also to any identical or substantially similar imposed after the date of signature of the Agreement in addition to, or existing taxes. The competent authorities of the Contracting States other of any significant changes that have been made in their laws. ARTICLE 3 GENERAL DEFINITIONS

purposes of this Agreement, unless the context otherwise requires: term "Qatar" means the State of Qatar’s lands, internal waters, territorial sea including its bed and subsoil, the air space over them, the exclusive economic zone and the continental shelf, over which the State Qatar exercises sovereign rights and jurisdiction in accordance with provisions of international law and Qatar’s national laws and waters thereof, as well as any area of the sea-bed, its superjacent water column adjacent to the territorial Malta exercises sovereign rights, jurisdiction, or control with international law and its national law, including relating to the exploration of the continental shelf and natural resources;

(c) the term "a Contracting State" and "the other Contracting Qatar 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 aircraft is operated solely between places in the other Contracting

(h) the term "competent authority" means:

(i) in the case of Qatar, the Minister of Economy and authorized representative, and

(ii) in the case of Malta, the Minister responsible for authorized representative;

(i) the term "national", in relation to a Contracting State,

(i) any individual possessing the nationality of State;

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