MT · S.L. 123.6
Double Taxation Relief On Taxes On (S.L. 123.6)
Sommaire
- Art. 1 Citation.
- Art. 2 Arrangements to have effect. FOR Malta and economic This Contracting 1. This behalf of a thereof, 2. There on total taxes on gains capital 3. The a) in b) in 4. The taxes which or in place of, shall -if changes which 1. For the a) its sub- territorial sea, sovereign law and its exploit its used in a
- Art. 5 a person - - is acting State an shall be any activities of such person a fixed a permanent
- Art. 6 in a through a status,
- Art. 7 State controls State or a permanent company a
- Art. 3 from the direct use, letting, or 4. The immovable for the 1. The that State through a business as only so much 2. Contracting permanent attributed to make if it activities with the 3. In allowed as permanent so incurred, elsewhere. 4. Insofar profits to be apportionment paragraph 2 taxed by such ado
- Art. 4 from the