Malta:
Malta: Withholding Taxes
01 October 2013
Capstone Group
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Malta does not impose any withholding tax on dividends, interest
and royalties except for a 15% withholding tax when untaxed
dividends are paid to a resident individual.
Although Malta's Double Tax Treaties allocate taxing rights
to Malta, being the residence or source state, in accordance with
Articles 10 – 12 of the OECD Model Convention, its domestic
legislation does not impose any withholding taxes on such
income.
For more information please visit
Malta: Withholding Taxes
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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