DT12902 - Malta: Agreements in force
Title: Convention between the United Kingdom of Great Britain and Northern Ireland and Malta for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains
Signed: 12 May 1994
Statutory Instrument number: SI 1995 No. 763
Entered into force: 27 March 1995
Has effect:
- in Malta, from 1 January 1996
- in the UK, in respect of income tax and capital gains tax, from 6 April 1996; in respect of corporation tax, from 1 April 1996
The text of the current convention in force can be found at the following link: https://www.gov.uk/government/publications/malta-tax-treaties
The Convention has been modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI). The synthesised text of the Convention and the MLI can be found via: https://www.gov.uk/government/publications/malta-tax-treaties