AGREEMENT BETWEEN THE ISLE OF MAN AND MALTA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOMEAgreement for the Avoidance of Double Taxation • April 15th, 2019
Contract Type FiledApril 15th, 2019This document presents the synthesised text for the application of the Agreement between the Government of the Isle of Man and the Government of Malta with respect to the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on signed on 23 October 2009 (the “Agreement”), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by the Isle of Man and Malta on 7 June 2017 (the “MLI”). The document was prepared jointly by the competent authorities of the Isle of Man and Malta and represents their shared understanding of the modifications made to the Agreement by the MLI. The document was prepared on the basis of the MLI position of the Isle of Man submitted to the Depositary upon ratification on 25 October 2017 and of the MLI position of Malta submitted to the Depositary upon ratification on 18 December 2018. These MLI positions are subject to modifications as provided in the M
AGREEMENT BETWEEN THE ISLE OF MAN AND MALTA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOMEAgreement for the Avoidance of Double Taxation • April 15th, 2019
Contract Type FiledApril 15th, 2019This document presents the synthesised text for the application of the Agreement between the Government of the Isle of Man and the Government of Malta with respect to the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on signed on 23 October 2009 (the “Agreement”), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by the Isle of Man and Malta on 7 June 2017 (the “MLI”).