tax-treaties.com

United Kingdom / Malta · English

Malta–United Kingdom 1994 Convention: official MLI synthesis

Select an article, or search its number, title or wording.

Unreviewed · applicability unverifiedPublisher synthesis · authentic texts prevail

Contents

Article 1 · personal scope

Article 2 · taxes covered

Article 3 · general definitions

Article 4 · resident

Article 5 · permanent establishment

Article 6 · income from immovable property

Article 7 · business profits

Article 8 · shipping and air transport

Article 9 · associated enterprises

Article 10 · dividends

Article 11 · interest

Article 12 · royalties

Article 13 · alienation of property

Article 14 · independent personal services

Article 15 · dependent personal services

Article 16 · directors’ fees

Article 17 · artistes and sportsmen

Article 18 · pensions

Article 19 · government service

Article 20 · students and trainees

Article 21 · other income

Article 22 · elimination of double taxation

Article 23 · limitation of relief

Article 24 · partnerships

Article 25 · non-discrimination

Article 26 · mutual agreement procedure

Article 27 · exchange of information

Article 28 · diplomatic and consular officials

Article 29 · Entry into force

Article 30 · termination