Malta:
Double Taxation Relief
03 July 2013
Capstone Group
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Malta's double tax relief provisions are based on the Credit
Method in accordance with Article 23B of the OECD Model Tax
Convention. The different types of relief provided for by
Malta's domestic legislation relieve both economic and also
juridical double taxation. Economic Double Taxation being the
taxation of the same income for the same period in the hands of
different tax payers, while juridical double taxation relates to
the double taxation of the same income for the same period,
relating to the same tax payer.
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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