in Malta the income tax; (hereinafter referred to as “Malta tax”).
in Malta in respect of taxes on income derived during any calendar year or accounting period, as the case may be, beginning on or after the first day of January immediately following the date on which the Convention enters into force.
in Malta in respect of taxes for any year of assessment beginning on or after the first day of January in the year immediately following the year of the signature.
in Malta in respect of taxes for any year of assessment beginning on or after the first day of January in the second calendar year next following that in which the notice of termination has been given.
in Malta the income tax and surtax, including prepayments of tax, whether made by deduction at source or otherwise, (hereinafter referred to as "Malta tax").
in Malta as regards income for any “fiscal year” beginning on or after the first day of January of the calendar year next following that in which this Agreement enters into force.
in Malta as regards income for any “fiscal year” beginning on or after the first day of January of the calendar year next following that in which the notice of termination is given.
in Malta in relation to taxes which are levied for the year of assessment beginning on 1 January in the second calendar year following that in which the Agreement enters into force and for any subsequent year of assessment.
in Malta the income tax, including prepayments of tax whether made by deduction at source or otherwise, (hereinafter referred to as “Malta tax”).”
Article II The following subparagraph (c) shall be added in paragraph (3) of Article 11 of the Agreement :
in Malta. Subject to the provisions of the law of Malta regarding the allowance of a credit against Malta tax in respect of foreign tax, where, in accordance with the provisions of this Convention, there is included in a Malta assessment income from sources within Spain, the Spanish tax on such income shall be allowed as a credit against the relative Malta tax payable thereon.
