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MT · S.L. 123.65

Double Taxation Relief On Taxes On (S.L. 123.65)

In force8 articlesText checked on 24 Oct 2026

Contents

  1. Art. 1
  2. Art. 2 Arrangements to have effect. The a Convention evasion with This Contracting 1. This State, 2. There income, or on movable or paid by 3. The (a) in (b) in the 4. The taxes which or in place of, shall notify respective 1. For the (a) is an area seabed and used in a of Gozo and the territorial and the
  3. Art. 4 the term or delivery to the to the enterprise; the purpose of for the the purpose of preparatory or combination that the from this
  4. Art. 5 a person - - is acting State an shall be any activities of such person a fixed a permanent
  5. Art. 6 in a through a status, business. almost wholly independent
  6. Art. 7 State controls State, or a permanent company a 1. property may be taxed 2. The the law of the term shall in and equipment respecting variable or or to explore and aircraft 3. The use, letting, or 4. The immovable for the 1. The that State through a business as only so much 2. Contracting State carri
  7. Art. 8 separately in shall not be
  8. Art. 3 arising in a State, or any mentioned shall and any other the competent