S.L. 123.64 Art. 2Arrangements to have effect. The desiring to prevention of This the 1. This Contracting of the manner 2. There income, or on movable or well as taxes 3. The (a) in (b) in 4. The taxes which or in place of, shall notify respective 5. not apply to subarticle chargeable in Malta, or signature of

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 Republic of Tunisia with a view to affording relief from double taxation in relation to the following taxes imposed by the laws of the Republic of Tunisia: - the income tax; and - the corporation tax;

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

(c) that the Convention has entered into force on the 31st December, 2001. SCHEDULE

CONVENTION BETWEEN MALTA AND THE REPUBLIC OF TUNISIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME Government of Malta and the Government of the Republic of Tunisia, conclude a Convention for the avoidance of double taxation and the fiscal evasion with respect to taxes on income, 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 Contracting States. Article 2 TAXES COVERED

Convention shall apply to taxes on income imposed on behalf of a State or its political subdivisions or of its local authorities, irrespective 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, taxes on the total amounts of wages or salaries, as on capital appreciation.

existing taxes to which the Convention shall apply are: the case of Tunisia: - the income tax; - the corporation tax;

(hereinafter referred to as "Tunisian tax"); the case of Malta: the income tax; (hereinafter referred to as "Malta tax"). Convention shall apply also to any identical or substantially similar are imposed after the date of signature of the Convention in addition to, the existing taxes. The competent authorities of the Contracting States each other of any substantial changes which have been made in their taxation laws. Notwithstanding the other provisions of this Article this Convention shall tax paid or payable in Malta in accordance with the provisions of

(13) of article 56 of the Income Tax Act (Cap. 123), concerning the income of any person engaged in the production of petroleum produced any substantially similar provision which is imposed after the date of this Convention. CHAPTER II DEFINITIONS

Article 3 GENERAL DEFINITIONS