S.L. 123.188 Art. 3

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

(a) in Malta:

the income tax;

(hereinafter referred to as "Malta tax");

(b) in the Principality of Monaco:

(iii) the profit tax on commercial income levied from individual persons;

(iv) the profit tax levied from companies ;

(hereinafter referred to as "Monegasque tax").