MT · S.L. 123.70
sl/123.70 (S.L. 123.70)
Inhalt
- Art. 1 Citation.
- Art. 2 Arrangements to have effect. Malta the avoidance of taxes on income, This the Contracting 1. This Contracting State the manner in 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 bed
- Art. 5 a person - applies - is acting State an shall be of any activities of such person through a fixed a permanent
- Art. 6 in a State through a status, business.
- Art. 7 State controls State, or a permanent company a
- Art. 3 from the direct
- Art. 4 the income from property used that State unless through a business as only so much of 2. Subject Contracting permanent attributed to that make if it were activities under with the 3. In allowed as permanent so incurred, is situated or 4. Insofar profits to be apportionment paragraph 2 shall taxed by