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MT · S.L. 123.52

sl/123.52 (S.L. 123.52)

In force7 articlesText checked on 24 Oct 2026

Contents

  1. Art. 1 Citation.
  2. Art. 2 Arrangements to have effect. The desiring to prevention of This the Contracting 1. This Contracting State are levied. 2. There income, or on movable or 3. The (a) in (i) (ii) (b) in 4. The taxes which are or in place of, the shall notify each respective 1. For the (a) the any the (b) the the State"
  3. Art. 5 a person - applies - is acting State an shall be of any activities of such person through a fixed a permanent
  4. Art. 6 in a State through a status, their business. or almost wholly an independent
  5. Art. 7 State controls State, or a permanent company a
  6. Art. 3 from the direct
  7. Art. 4 in a company of immovable or use in any for the 1. The 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, elsewhere. 4. Insofar profits to be apportionment parag