Malta’s wide network of Double Taxation Agreements or Tax Treaties, as well as other methods for relieving Double Taxation on cross border transactions, provides an excellent basis for establishing tax efficient structures.
Malta has a wide treaty network most of which are based on the OECD model. Avanzia Taxand provides comprehensive treaty advice to make a difference to your company. Our advice is not limited to tax treaties but also cover any protocols, case law and the Multi-Lateral Instrument (MLI) which Malta signed together with several other countries.
We assist with issues relating to permanent establishments, withholding taxes, limitation of benefits clauses, and the elimination of double taxation. Although Malta does not impose any withholding taxes on outgoing dividends, interest or royalties, we still advise on withholding taxes to minimise the tax leakage on incoming dividends, interest or royalties and how to recover or minimise such tax. The reduced treaty rates on dividends, interest and royalties paid to a resident of Malta are available on our insight entitled ‘Double Taxation Relief’.
Avanzia Taxand assists clients with obtaining a tax residence certificate and tax treaty forms from the tax authorities to enable you benefit from treaty provisions including reduced treaty rates.