Double Taxation Agreements Malta

In order to stimulate the growth of international trade, including financial services, successive Maltese governments have attempted to conclude double taxation agreements with important trading partners as well as with emerging countries. These bilateral agreements resolve the issues of double taxation of passive and active income. Current tax treaties can be found here. The Russian Finance Ministry has updated several DBA and closed loopholes that have seen conditions too generous for Russian nationals who invest abroad and want to increase the tax on dividends deducted abroad from 2% to 15%. This measure requires an adaptation of the double taxation conventions with certain countries. In addition, most of the double taxation treaties signed by Malta have been amended to allow for the exchange of tax information. The Agreement between the Government of Malta and the Government of the United States of America on the Prevention of Double Taxation and the Prevention of Tax Evasion in the Context of Income Tax, also known as the Double Taxation Convention (DBA), entered into force on 1 January 2011. Download: Briefing Sheet on the DBA (.doc 27kb) (.pdf version 206kb) Download: Executive Report: Tax Convention with Malta (.pdf 366kb) Malta is a popular business center for Russian investors with the lowest tax rate in the European Union. It is also a hub for IT professionals in games and other online applications and has a Russian cultural centre in the Maltese capital, Valletta. .