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MT · S.L. 123.97

Double Taxation Relief On Taxes On (S.L. 123.97)

En vigueur7 articlesTexte vérifié le 24.10.2026

Sommaire

  1. Art. 1 Citation.
  2. Art. 2 Arrangements to have effect. The desiring to the disciplined framework of This Contracting 1. This State, 2. There income, or on movable or paid by 3. The (a) in (b) in 4. The taxes which or in place of, shall notify respective 1. For the (a) the territorial and the wherein in accordance its legisla
  3. Art. 5 a person - - is acting State an shall be any activities of such person a fixed a permanent
  4. Art. 6 in a through a status,
  5. Art. 7 State controls State, or a permanent company a
  6. Art. 3 from the direct
  7. 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