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Double Taxation Treaty

Dated: [bxcode.pagedata.date]

Double taxation agreements are entered into between governments to regulate the levying of tax by two or more jurisdictions on the same declared income, asset or financial transaction.

 

Malta has a vast treaty network which treaties are largely based on the OECD Model Tax Convention on Income and on Capital.

 

By virtue of LN 182 of 2018 and LN 193 of 2018 the government of Malta reached an agreement with the government of the Republic of Botswana and another with the Federal Democratic Republic of Ethiopia respectively for the prevention of fiscal evasion with respect to taxes on income.

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