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July 12, 2012updated 04 Apr 2017 3:38pm

Malta sign DTA with Switzerland

The double taxation agreement (DTA) between Switzerland and the Republic of Malta has come into force.

By Lizabeth Davis

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.

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.

 

 

Source: Private Banker International

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