MT · S.L. 123.146
Double Taxation Relief (Taxes On Income) (S.L. 123.146)
Inhalt
- Art. 1 Citation.
- Art. 2 Arragements to have effect. The to conclude a fiscal evasion This Contracting 1. This Contracting the manner in 2. There income or on movable or paid by 3. The (a) in (b) in 4. The taxes that are in place of, the shall notify taxation laws. 1. For the (a) the territorial and the wherein in accordanc
- Art. 5 the term or delivery to the to the enterprise; the purpose of for the the purpose of preparatory or combination that the from this
- Art. 6 a person - - is acting State, and to conclude to have a which person are a fixed place establishment
- Art. 7 to have a it carries on or any other in the ordinary
- Art. 8 State controls State, or a permanent company a permanent 1. property Contracting 2. The the law of the term shall in and equipment general law rights to to work, shall not be 3. The use, letting, or 4. The immovable 1. The that State through a business as only so much 2. Contracting permanent attrib
- Art. 3 from the
- Art. 4 debt-claims of a right government and prizes late payment the term regarded as 5. The interest, being Contracting situated effectively provisions of 6. Where, beneficial interest, which would absence of last-mentioned taxable other 7. resident of that a resident of establishment paid was such intere