S.L. 123.50 Art. 2Malta and the avoidance of taxes on income, This Contracting 1. This State, 2. There income, or on movable or paid by 3. The (a) in (i) (ii) (b) in the 4. The taxes which are or in place of, the shall notify each respective 1. For the (a) the the territorial sub-soil and the wherein the or control i

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

(i) the tax on income of physical persons; and

(ii) the tax on income of legal persons;

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

(c) that the Convention has entered into force on the 20th August, 2000.

*https://cfr.gov.mt/en/inlandrevenue/itu/Documents/Malta%20-%20Slovakia%20DTA%20(synthesised%20text).pdf FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

Slovak Republic, desiring to conclude a Convention for the double taxation and the prevention of fiscal evasion with respect to have agreed as follows:

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 imposed by a Contracting irrespective of the manner in which they are levied.

shall be regarded as taxes on income all taxes imposed on total elements of income, including taxes on gains from the alienation of immovable property and taxes on the total amounts of wages or salaries enterprises. existing taxes to which this Convention shall apply are: Slovakia: the tax on income of physical persons; and the tax on income of legal persons; (hereinafter referred to as "Slovak tax"); Malta: income tax; (hereinafter referred to as "Malta tax"). Convention shall apply also to any identical or substantially similar imposed after the date of signature of the Convention in addition to, existing taxes. The competent authorities of the Contracting States other of any significant changes which have been made in their taxation laws.

Article 3

GENERAL DEFINITIONS

purposes of this Convention, unless the context otherwise requires: term "Slovakia" means the Slovak Republic and, when used in a geographical sense, means the territory over which the Slovak Republic the other islands of the Maltese archipelago including waters thereof, as well as any area of the sea-bed, its superjacent water column adjacent to the territorial waters, Republic of Malta exercises sovereign rights, jurisdiction, accordance with international law and its national law, legislation relating to the exploration of the continental exploitation of its natural resources;

(c) the terms "a Contracting State" and "the other Contracting Slovakia 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 or aircraft is operated solely between places in the other State;

(h) the term "competent authority" means:

(i) in Slovakia: the Minister of Finance of the Slovak authorised representative;

(ii) in Malta: the Minister responsible for finance representative;

(i) the term "national" means:

(i) any individual possessing the nationality of a Contracting

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