S.L. 123.181 Art. 3

The existing taxes to which this Convention shall apply are in particular:

(a) in Malta:

the income tax;

(hereinafter referred to as "Malta tax");

(b) in Andorra:

(i) corporate income tax (Impost sobre les societats);

(ii) personal income tax (Impost sobre la renda de les persones físiques);

(iii) tax on income for fiscal non-residents (Impost sobre la renda dels no residents fiscals); and

(iv) tax payable on the increase in value in immovable property transfers (Impost sobre les plusvàlues en les transmissions patrimonials immobiliàries);

(hereinafter referred to as "Andorran tax").