MT · S.L. 123.94
Double Taxation Relief On Taxes On (S.L. 123.94)
Sommaire
- Art. 1 Citation.
- Art. 2 Arrangements to have effect. Malta avoidance of taxes on This Contracting 1. This Contracting the manner in 2. There income, or on movable or by enterprises, 3. The a) in iv) b) in 4. The taxes which or in place of, shall notify respective 1. For the used in a of Spain, sea upon of its exercise in t
- 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
- Art. 4 income from property used 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, is situated or 4. Insofar profits to be apportionment paragraph 2 taxed by such adopted shall, principles 5. No