The double taxation agreement (DTA) between
Switzerland and the Republic of Malta has come into force.
The agreement took effect on 6 July 2012,
which coincided with the diplomatic exchange of notes. Contained in
the notes are requirements to be met in line with the current
international standard.
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Switzerland and Malta have also agreed to an
exemption on withholding tax between related companies for dividend
and interest payments for those who have a capital stake of at
least 10% in the company making the payment. Royalties will be
exempt from withholding tax.
The withholding tax agreement provisions are
to come into effect from 1 January 2013.
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By GlobalData
