MT · S.L. 123.59
Double Taxation Relief On Taxes On (S.L. 123.59)
Contents
- Art. 1 Title.
- Art. 2 Arrangements to have effect. The Republic, and the as follows: This the 1. This Contracting are levied. 2. There income or on movable or by employers 3. The (a) in (b) in 4. The taxes which or in place of, States shall respective 1. For the State" mean used in a of Gozo and the territorial of Malta
- Art. 5 a person - - is acting State an shall be any activities of such person a fixed a permanent
- Art. 6 to have a it carries on or any other in the ordinary are devoted considered an
- Art. 7 State controls State, or a permanent company a
- Art. 3 from the direct
- Art. 4 income from property used for the 5. Where institution and a Contracting income from enjoyment by of Articles 7 1. The that State through a business as Contracting establishment. 2. Contracting permanent attributed to make if it activities with the enterprises 3. In allowed as permanent so incurred,