DTAA between India and Malta

The Government of INDIA now entered into Agreement for Avoidance of double taxation and prevention of fiscal evasion with the Government of MALTA.

DTAA entered with MALTA, so the coverage of “MALTA” define in the agreement as follows :-

The term “Malta” means the Republic of Malta and, when used in a geographical sense, means the Island of Malta, the Island of Gozo and the other islands of the Maltese archipelago including the territorial waters thereof, as well as any area of the sea-bed, its sub-soil and the superjacent water column adjacent to the territorial waters, wherein Malta exercises sovereign rights, jurisdiction, or control in accordance with international law and its national law, including its legislation relating to the exploration of the continental shelf and exploitation of its natural resources;

Refer Notification 34/2014 dated 05/08/2014

Leave a Reply

Your email address will not be published. Required fields are marked *