Malta

 
  • Synthesised text of the MLI and the Ireland-Malta Double Taxation ConventionThe Ireland – Malta Double Taxation Convention (the "Convention") has been modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "MLI"). Please see the synthesised text for the effective dates of the modifications made by the MLI to the Convention.
  • Double Taxation Treaty between Ireland and MaltaConvention between Ireland and Malta for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
  • Competent Authority Agreement between Ireland and MaltaCompetent Authority Agreement between Ireland and Malta concerning the residency of certain companies incorporated in Ireland that are managed and controlled in Malta under the Convention between Ireland and Malta for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on Income.