S.L. 123.12 Art. 2Arrangements to have effect. WITH The Austria, desiring with respect to This Contracting (1) This behalf of each irrespective of (2) There on total income, taxes on gains taxes on capital (3) The (a) in (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) whether made similar in addition to States made in

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 Government of the Republic of Austria with a view to affording relief from double taxation in relation to the following taxes imposed by the laws of the Republic of Austria:

(i) Income Tax;

(ii) Corporation Tax;

(iii) Directors Tax;

(iv) Capital Tax;

(v) Tax on Property excluding death duties;

(vi) Tax on Commercial and Industrial Enterprises, including the tax levied on the sum of wages;

(vii) Land Tax;

(viii) Tax on Agricultural and Forestry Enterprises;

(ix) Contributions from Agricultural and Forestry Enterprises to the Fund for the Equalisation of Family Burdens;

(x) Tax on the value of Vacant Plots; and

(b) that it is expedient that these arrangements should have effect.

*https://cfr.gov.mt/en/inlandrevenue/itu/Documents/Malta%20-%20Austria%20DTA%20(sythesised%20text).pdf AND THE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF DOUBLE TAXATION RESPECT TO TAXES ON INCOME AND ON CAPITAL

Government of the Republic of Malta and the Government of the Republic of to conclude a Convention for the Avoidance of Double Taxation taxes on income and on capital, have agreed as follows:

CHAPTER I

Scope of the Convention

ARTICLE 1

Personal Scope

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 and on capital imposed on Contracting State or its political subdivisions or local authorities, the manner in which they are levied.

shall be regarded as taxes on income and on capital all taxes imposed on total capital or on elements of income or of capital, including from the alienation of movable or immovable property, as well as appreciation. existing taxes to which this Convention shall apply are: Austria: the income tax (die Eikommensteuer); the corporation tax (die Korperschaftsteuer); the directors tax (die Aufsichtsratsabgabe); the capital tax (die Vermogensteuer); the tax on property excluding death duties (die Abgabe von Vermogen, die der Erbschaftsteuer entzogen sind); the tax on commercial and industrial enterprises, including the tax levied on the sum of wages (die Gewerbesteuer einschlieBlich der Lohnsum-mensteuer); the land tax (die Grundsteuer); the tax on agricultural and forestry enterprises (die Abgabe von land- und forstwirtschaftlichen Betrieben); the contributions from agricultural and forestry enterprises to the fund for the equalisation of family burdens (die Beitrage yon land- und forstwirtschaftlichen Betrieben zum Ausgleichsfonds fur Familienbeihilfen); the income tax and surtax, including prepayments of tax by deduction at source or otherwise, (hereinafter referred to as "Malta tax").

(4) This Convention shall apply also to any identical or substantially taxes which are imposed after the date of signature of this Convention or in place of, the existing taxes. The competent authorities of the Contracting shall notify to each other any significant changes which have been respective taxation laws.

(5) Where the Convention provides that income arising in a shall be relieved from tax in that State, either in full or in part, and, force in the other Contracting State, such income is subject to tax by amount thereof which is remitted to or received in that other reference to the full amount thereof then the relief to be allowed mentioned State shall apply only to so much of the income as received in the other State.

CHAPTER II

Definitions

ARTICLE 3

General Definitions

(1) In this Convention, unless the context otherwise requires -

(a) the term "Austria" means the Republic of Austria;

(b) the term "Malta" means the Republic of Malta, and, geographical sense, the Island of Malta, the Island of Gozo and the the Maltese Archipelago, including the territorial waters thereof, outside the territorial sea of Malta which, in accordance with international been or may hereafter be designated, under the law of Malta Continental Shelf, as an area within which the rights of Malta with respect bed and sub-soil and their natural resources may be exercised;

(c) the terms "a Contracting State" and "the other Contracting Austria or Malta as the context requires;

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

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

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

(g) the term "national" means:

(i) in respect of Austria, any individual possessing the person, partnership or association deriving its status as such from law in force in Malta; "international traffic" means any transport by a ship or aircraft enterprise which has its place of effective management in a State, except when the ship or aircraft is operated solely between places Contracting State; "competent authority" means:

the case of Austria, the Federal Minister of Finance; the case of Malta, the Minister responsible for finance or his authorised representative.

application of this Convention by a Contracting State, any term not defined shall, unless the context otherwise requires, have the meaning under the laws of that Contracting State relating to the taxes which are Convention.

ARTICLE 4

Fiscal Domicile purposes of this Convention, the term "resident of a Contracting person who, under the law of that State, is liable to taxation therein domicile, residence, place of management or any other criterion of a The term does not include any person who is liable to tax in that in respect only of income from sources therein or capital situated by reason of the provisions of paragraph (1) an individual is a Contracting States, then his status shall be determined as follows: shall be deemed to be a resident of the Contracting State in which he a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closest (centre of vital interests). the Contracting State in which he has his centre of vital interests cannot be determined, or if he has no permanent home available to him either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode. has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national. is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall endeavour to settle question by mutual agreement.

by reason of the provisions of paragraph (1) a person other than an resident of both Contracting States, then it shall be deemed to be a Contracting State in which its place of effective management is

(1) For the purposes of this Convention the term "permanent means a fixed place of business in which the business of the enterprise partly carried on.

(2) The term "permanent establishment" shall include especially

(a) a place of management;

(b) a branch;

(c) an office;

(d) a factory;

(e) a workshop;

(f) a mine, quarry or other place of extraction of natural including an off-shore drilling site;

(g) a building site or construction or assembly project activities in connection therewith, where such site, project continues for more than 12 months.

(3) The term "permanent establishment" shall not be deemed to

(a) the use of facilities solely for the purpose of storage, display of goods or merchandise belonging to the enterprise;

(b) the maintenance of a stock of goods or merchandise enterprise solely for the purpose of storage, display or

(c) the maintenance of a stock of goods or merchandise enterprise solely for the purpose of processing by another

(d) the maintenance of a fixed place of business solely for purchasing goods or merchandise, or for collecting information, enterprise;

(e) the maintenance of a fixed place of business solely for advertising, for the supply of information, for scientific similar activities which have a preparatory or auxiliary enterprise.

(4) A person acting in a Contracting State on behalf of an enterprise Contracting State - other than an agent of an independent status to

(5) applies - shall be deemed to be a permanent establishment in the State if he has, and habitually exercises in that State, an authority contracts in the name of the enterprise, unless his activities are purchase of goods or merchandise for the enterprise.

(5) An enterprise of a Contracting State shall not be deemed permanent establishment in the other Contracting State merely because business in that other State through a broker, general commission agent agent of an independent status, where such persons are acting in the of their business.

(6) The fact that a company which is a resident of a Contracting or is controlled by a company which is a resident of the other Contracting which carries on business in that other State (whether through Taxation of Income

ARTICLE 6

Income from Immovable Property from immovable property may be taxed in the Contracting State in property is situated.

"immovable property" shall be defined in accordance with the law Contracting State in which the property in question is situated. The term shall include property accessory to immovable property, rights to which the general law respecting immovable property apply, usufruct of property and rights to variable or fixed payments as consideration for the the right to work, mineral deposits, sources and other natural boats and aircraft shall not be regarded as immovable property. provisions of paragraph (1) shall apply to income derived from the letting, or use in any other form of immovable property. provisions of paragraphs (1) and (3) shall also apply to the income from property of an enterprise and to income from immovable property used performance of professional services.

ARTICLE 7

Business Profits profits of an enterprise of a Contracting State shall be taxable only in the enterprise carries on business in the other Contracting State permanent establishment situated therein; if the enterprise carries on aforesaid, the profits of the enterprise may be taxed in the other State but them as is attributable to that permanent establishment. to the provisions of paragraph (3), where an enterprise of a State carries on business in the other Contracting State through a establishment situated therein, there shall in each Contracting State be permanent establishment the profits which it might be expected to a distinct and separate enterprise engaged in the same or similar the same or similar conditions and dealing wholly independently enterprise of which it is a permanent establishment. determination of the profits of a permanent establishment, there shall deductions expenses which are incurred for the purposes of the establishment including executive and general administrative expenses so whether in the State in which the permanent establishment is situated or as it has been customary in a Contracting State to determine the attributed to a permanent establishment on the basis of an of the total profits of the enterprise to its various parts, nothing in shall preclude that Contracting State from determining the profits to be apportionment as may be customary. The method of apportionment enterprise.

(6) For the purposes of the preceding paragraphs, the profits to the permanent establishment shall be determined by the same method unless there is good and sufficient reason to the contrary.

(7) The provisions of this Article shall not affect the provisions Contracting State regarding the taxation of profits from the business

(8) The term "profits" as used in this Article includes the profits partner from his participation in a partnership and, in the case of participation in a sleeping partnership (Stille Gesellschaft) created law.

(9) Where profits include items of income which are dealt with other Articles of this Convention, then the provisions of those Articles affected by the provisions of this Article.

ARTICLE 8

Shipping and Air Transport

(1) Profits from the operation of ships or aircraft in international taxable only in the Contracting State in which the place of effective the enterprise is situated.

(2) If the place of effective management of a shipping enterprise ship or boat, then it shall be deemed to be situated in the Contracting the home harbour of the ship or boat is situated or, if there is no such in the Contracting State of which the operator of the ship or boat is

(3) The provisions of paragraph (1) shall also apply to profits participation in a pool, a joint business or in an international agency.

ARTICLE 9

Associated Enterprises

(1) Where -

(a) an enterprise of a Contracting State participates directly the management, control or capital of an enterprise Contracting State, or

(b) the same persons participate directly or indirectly in control or capital of an enterprise of a Contracting enterprise of the other Contracting State, and in either case conditions are made or imposed between the two their commercial or financial relations which differ from those which between independent enterprises, then any profits which would, conditions, have accrued to one of the enterprises, but, by reason of have not so accrued, may be included in the profits of that enterprise accordingly. other Contracting State may be taxed in that other State. such dividends may be taxed in the Contracting State of which the the dividends is a resident, and according to the law of that State where the dividends are paid by a company resident of Austria to a resident of Malta, the Austrian tax so charged shall not exceed 15 per of the gross amount thereof; where the dividends are paid by a company resident of Malta to a resident of Austria -Malta tax shall not exceed that chargeable on the company paying the dividends in respect of the profits so distributed, and in any case it shall not exceed 32.5 per cent of the gross amount of the dividends; notwithstanding the provisions of sub-paragraph (i), Malta tax shall not exceed 15 per cent of the gross amount of the dividends if such dividends are paid out of gains or profits earned in any year in respect of which the company is in receipt of tax benefits under the provisions regulating aids to industries in Malta, and the shareholder submits returns and accounts to the taxation authorities of Malta in respect of his income liable to Malta tax for the relative year of assessment; no surtax otherwise chargeable under the law of Malta shall be levied on the dividends.

paragraph shall not effect the taxation of the company in respect of the which the dividends are paid.

"dividends" as used in this Article means income from shares, shares or "jouissance" rights, mining shares, founders’ shares or other debt-claims, participating in profits, as well as income from other which is subjected to the same taxation treatment as income from taxation law of the State of which the Company making the distribution provisions of paragraphs (1) and (2) shall not apply if the recipient of being a resident of a Contracting State, carries on business in the other State, of which the company paying the dividends is a resident, through establishment situated therein, or performs in that other State services from a fixed base situated therein and the holding in respect of dividends are paid is effectively connected with such permanent fixed base. In such a case, the provisions of Article 7 or Article 14, be, shall apply. a company which is a resident of a Contracting State derives profits the other Contracting State, that other State may not impose any tax paid by the company to residents of the first-mentioned State, or company’s undistributed profits to a tax on undistributed profits, even if paid or the undistributed profits consist wholly or partly of profits or in that other State. The provisions of this paragraph shall not prevent Interest

(1) Interest arising in a Contracting State and paid to a resident Contracting State may be taxed in that other State.

(2) However, such interest may be taxed in the Contracting arises, and according to the law of that State, but the tax so charged 5 per cent of the gross amount of the interest.

(3) The term "interest" as used in this Article means income from every kind, whether or not secured by mortgage, and whether or not to participate in the debtor’s profits, and, in particular, income from securities and income from bonds or debentures, including premiums attaching to bonds or debentures. Penalty charges for late payment regarded as interest for the purpose of this Article.

(4) The provisions of paragraphs (1) and (2) shall not apply if the interest, being a resident of a Contracting State, carries on business Contracting State in which the interest arises, through a permanent situated therein, or performs in that other State professional services base situated therein and the debt-claim in respect of which the interest effectively connected with such permanent establishment or fixed case, the provisions of Article 7 or Article 14, as the case may be, shall

(5) Interest shall be deemed to arise in a Contracting State when that State itself, a political subdivision, a local authority or a resident Where, however, the person paying the interest, whether he is Contracting State or not, has in a Contracting State a permanent connection with which the indebtedness on which the interest is paid and such interest is borne by such permanent establishment, then such be deemed to arise in the Contracting State in which the permanent situated.

(6) Where, owing to a special relationship between the payer or between both of them and same other person, the amount of having regard to the debt-claim for which it is paid, exceeds the would have been agreed upon by the payer and the recipient in the relationship, the provisions of this Article shall apply only to the amount. In that case, the excess part of the payments shall remain to the law of each Contracting State, due regard being had to the other this Convention.

ARTICLE 12

Royalties

(1) Royalties arising in a Contracting State and paid to a resident Contracting State shall be taxable only in that other State if such royalties payments of any kind received as consideration for the use of, or the copyright of literary, artistic or scientific work.

(2) Royalties arising in a Contracting State and paid to a resident Contracting State may be taxed in that other Contracting State if the However, such royalties may also be taxed in the Contracting State in and according to the law of that State, but the tax so charged shall cent of the gross amount of such royalties. provisions of paragraphs (1) and (2) shall not apply if the recipient of being a resident of a Contracting State, carries on business in the other State in which the royalties arise, through a permanent establishment or performs in that other State professional services from a fixed therein, and the right or property in respect of which the royalties are effectively connected with such permanent establishment or fixed base. In provisions of Article 7 or Article 14, as the case may be, shall apply.

shall be deemed to arise in a Contracting State when the payer is a political subdivision, a local authority or a resident of that State.

however, the person paying the royalties, whether he is a resident of a State or not, has in a Contracting State a permanent establishment in which the liability to pay the royalties was incurred, and such borne by such permanent establishment, then such royalties shall be in the Contracting State in which the permanent establishment is owing to a special relationship between the payer and the recipient of them and some other person, the amount of the royalties paid, the use, right or information for which they are paid exceeds the would have been agreed upon by the payer and the recipient in the relationship, the provisions of this Article shall apply only to the amount. In that case, the excess part of the payments shall remain according to the law of each Contracting State, due regard being had to the of this Convention.

ARTICLE 13

Capital Gains from the alienation of immovable property, as defined in paragraph may be taxed in the Contracting State in which such property is from the alienation of movable property forming part of the business permanent establishment which an enterprise of a Contracting State has Contracting State or of movable property pertaining to a fixed base resident of a Contracting State in the other Contracting State for the performing professional services, including such gains from the such a permanent establishment (alone or together with the whole such a fixed base, may be taxed in the other State. However, gains alienation of movable property of the kind referred to in paragraph (3) of be taxable only in the Contracting State in which such movable taxable according to the said Article.

from the alienation of any property other than those mentioned in and (2) shall be taxable only in the Contracting State of which the resident. professional services or other independent activities of a similar character taxable only in that State unless he has a fixed base regularly available other Contracting State for the purpose of performing his activities. fixed base, the income may be taxed in the other Contracting State of it as is attributable to that fixed base.

(2) The term "professional services" includes, especially independent literary, artistic, educational or teaching activities as well as activities of physicians, lawyers, engineers, architects, dentists and

ARTICLE 15

Dependent Personal Services

(1) Subject to the provisions of Articles 16, 18, 19 and 20, salaries, other similar remuneration derived by a resident of a Contracting State, an employment shall be taxable only in that State unless the employment in the other Contracting State. If the employment is so exercised, such as is derived therefrom may be taxed in that other State.

(2) Notwithstanding the provisions of paragraph (1), remuneration resident of a Contracting State in respect of an employment exercised Contracting State shall be taxable only in the first-mentioned State

(a) the recipient is present in the other State for a period exceeding in the aggregate 183 days in the calendar year

(b) the remuneration is paid by, or on behalf of, an employer resident of the other State, and

(c) the remuneration is not borne by a permanent establishment base which the employer has in the other State.

(3) Notwithstanding the preceding provisions of this Article, respect of an employment exercised aboard a ship or aircraft in international may be taxed in the Contracting State in which the place of effective the enterprise is situated.

ARTICLE 16

Directors’ Fees

Directors’ fees and similar payments derived by a resident of a in his capacity as a member of the board of directors or other similar company which is a resident of the other Contracting State may be taxed State.

ARTICLE 17

Artistes and Athletes

(1) Notwithstanding the provisions of Articles 14 and 15, income public entertainers, such as theatre, motion picture, radio or television musicians, and by athletes, from their personal activities as such, may Contracting State in which these activities are exercised. ARTICLE 18

Pensions other similar remuneration paid to a resident of a Contracting State only in that State.

ARTICLE 19

Government Service Remuneration paid by a Contracting State or a political subdivision or thereof to any individual in respect of services rendered to that subdivision or local authority thereof shall be taxable only in that State.

However, such remuneration shall be taxable only in the other State if the services are rendered in that State and the recipient is a other Contracting State who -national of that State; or not become a resident of that State solely for the purpose of performing the services. provisions of Articles 15, 16 and 17 shall apply to remuneration in services rendered in connection with any business carried on by a State, a political subdivision or a local authority thereof. provisions of paragraph (1) (a) shall likewise apply in respect of paid, under a development assistance programme of a Contracting subdivision or a local authority thereof, out of funds exclusively State, those political subdivisions or local authorities thereof, to a volunteer seconded to the other Contracting State with the consent of

ARTICLE 20

Teachers, Students and Trainees Remuneration which a professor or teacher who is, or immediately before of a Contracting State and who visits the other Contracting State for a exceeding two years for the purpose of carrying out advanced study or teaching at a university, college, school or other educational receives for such work shall not be taxed in that other State, provided that remuneration is derived by him from outside that other State.

individual who was a resident of a Contracting State immediately before other Contracting State and is temporarily present in that other State student at a university, college, school or other similar educational other State or as a business apprentice shall, from the date of his that other State in connection with that visit, be exempt from tax in -all remittances from abroad for purposes of his maintenance, education or training; and visiting the other Contracting State and is temporarily present in solely for the purpose of study, research or training as a recipient allowance or award from a scientific, educational, religious organization or under a technical assistance programme entered Government of a Contracting State shall, from the date of his arrival State in connection with that visit, be exempt from tax in that other

(a) on the amount of such grant, allowance or award; and

(b) on all remittances from abroad for the purposes of education or training.

ARTICLE 21

Other Income

(1) Items of income of a resident of a Contracting State, wherever dealt with in the foregoing Articles of this Convention, shall be taxable State.

(2) The provisions of paragraph (1) shall not apply if the income, being a resident of a Contracting State, carries on business Contracting State through a permanent establishment situated therein, that other State professional services from a fixed base situated therein, or property in respect of which the income is paid is effectively connected permanent establishment or fixed base. In such a case, the provisions Article 14, as the case may be, shall apply.

CHAPTER IV

Taxation of Capital

ARTICLE 22

Capital

(1) Capital represented by immovable property, as defined in Article 6, may be taxed in the Contracting State in which such property

(2) Capital represented by movable property forming part property of a permanent establishment of an enterprise, or by movable pertaining to a fixed base used for the performance of professional taxed in the Contracting State in which the permanent establishment situated.

(3) Ships and aircraft operated in international traffic, and movable pertaining to the operation of such ships and aircraft, shall be taxable Contracting State in which the place of effective management of situated.

(4) All other elements of capital of a resident of a Contracting taxable only in that State. ARTICLE 23

Elimination of Double Taxation a resident of a Contracting State derives income or owns capital taxed in the other Contracting State in accordance with the provisions Convention, the first-mentioned State shall, subject to the provisions of hereof, exempt such income or capital from tax but may, in calculating income or capital of that person, apply the tax which would have if the exempted income or capital had not been so exempted. a resident of a Contracting State derives income which may be taxed Contracting State in accordance with the provisions of paragraph (2) of Articles 10, 11 and 12 of this Convention, the first-mentioned State shall deduction from its tax on the income of that person an amount equal to the in the other State. In Austria such deduction shall not, however, of its tax as computed before the deduction is given which is income derived from Malta and in the case of Malta, the deduction computed in accordance with the provisions of the law of Malta regarding a credit against Malta tax in respect of foreign tax. a dividend is distributed by a company which is a resident of Malta to which is a resident of Austria, such dividend shall be exempt from the and from the business tax in Austria if the Austrian company dividend controls not less than 25 per cent of the voting power of the purposes of paragraph (2), Malta tax shall be deemed to have been follows: the case of interest, at the rate of 5 per cent; the case of royalties, at the rate of 10 per cent; the case of dividends referred to in paragraph (2)(b)(ii) of Article 10, the rate chargeable under paragraph (2)(b)(i) thereof, amount of the income in each case.

CHAPTER VI

Special Provisions

ARTICLE 24

Non-discrimination Notwithstanding the provisions of Article 1, the nationals of a Contracting not they are residents of one of the Contracting States, shall not be other Contracting State to any taxation or any requirement therewith, which is other or more burdensome than the taxation and requirements to which nationals of that other State in the same or may be subjected.

taxation of a permanent establishment which an enterprise of a State has in the other Contracting State shall not be less favourably reductions for taxation purposes on account of civil status or family or any other personal circumstances which it grants to its own residents.

(3) Except where the provisions of Article 9, paragraph (6) paragraph (5) of Article 12 apply, interest, royalties and other disbursements an enterprise of a Contracting State to a resident of the other Contracting for the purpose of determining the taxable profits of such enterprise, under the same conditions as if they had been paid to a resident mentioned State. Similarly, any debts of an enterprise of a Contracting State to other Contracting State shall, for the purpose of determining the such enterprise, be deductible as if they had been contracted to a resident mentioned State.

(4) Enterprises of a Contracting State, the capital of which is owned or controlled, directly or indirectly, by one or more residents Contracting State, shall not be subjected in the first-mentioned Contracting any taxation or any requirement connected therewith which burdensome than the taxation and connected requirements to which enterprises of that first-mentioned State are or may be subjected.

(5) In this Article the term "taxation" means taxes of every kind

ARTICLE 25

Mutual Agreement Procedure

(1) Where a resident of a Contracting State considers that the both of the Contracting States result or will result for him in accordance with this Convention, he may, notwithstanding the remedies the national laws of those States, present his case to the competent Contracting State of which he is a resident or, in any case referred to of Article 24, to that of the Contracting State of which he is a national. must be presented within three years of the first notification of the give rise to taxation not in accordance with the Convention.

(2) The competent authority shall endeavour, if the objection appears justified and if it is not itself able to arrive at an appropriate solution, case by mutual agreement with the competent authority of the other State, with a view to the avoidance of taxation not in accordance Convention. Any agreement reached shall be implemented notwithstanding limits in the national laws of the Contracting State.

(3) The competent authorities of the Contracting States shall resolve by mutual agreement any difficulties or doubts a interpretation or application of the Convention. They may also consult the elimination of double taxation in cases not provided for in the Convention.

(4) The competent authorities of the Contracting States may communicate each other directly for the purpose of reaching an agreement in preceding paragraphs. is necessary for the carrying out of this Convention and of the the Contracting States concerning taxes covered by this Convention taxation thereunder is in accordance with this Convention. Any exchanged shall be treated as secret and shall not be disclosed to any authorities including courts other than those concerned with the collection of the taxes which are the subject of the Convention, or prosecution of offences in relation thereto. case shall the provisions of paragraph (1) be construed so as to impose Contracting States the obligation -carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State; supply particulars which are not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy.

ARTICLE 27

Diplomatic and Consular Officials this Convention shall affect the fiscal privileges of diplomatic or under the general rules of international law or under the provisions agreements.

CHAPTER VII

Final Provisions

ARTICLE 28

Entry into Force

Convention shall be ratified and the instruments of ratification shall be Vienna as soon as possible.

Convention shall enter into force 60 days after the exchange of ratification, and its provisions shall have effect -

respect of taxes on income derived on or after the first day of January, 1977; respect of taxes on capital levied as from the first day of January, 1977.

ARTICLE 29

Termination

Convention shall remain in force indefinitely but either of the Contracting

(a) in respect of taxes on income derived on or after the first next following the year during which notice of termination given;

(b) in respect of taxes on capital levied as from the first day following the year during which notice of termination

IN WITNESS WHEREOF the undersigned, being duly authorised signed this Convention.

DONE at Bonn on the 29th day of May, 1978, in duplicate in English languages, both texts being equally authentic.

E. ATTARD BEZZINA FRANZ PEIN For the Republic of Malta For the Republic of