• Malta - Moldova
    Tax Treaty Signed

    15-04-2014

    Malta and Moldova signed an Income Tax Agreement on 10 April 2014.

    The treaty will come into force after the two countries exchange ratification instruments. The provisions of the treaty will have effect from 1 January of the calendar year next following that in which the agreement enters into force.

    In accordance with the treaty, the following withholding taxes will apply:

    • Dividends:
      1. where the dividends are paid by a company which is a resident of Moldova to a resident of Malta who is the beneficial owner thereof, the tax so charged in Moldova shall not exceed 5%.
      2. where the dividends are paid by a company which is a resident of Malta to a resident of Moldova who is the beneficial owner thereof, Malta tax on the gross amount of the dividends shall not exceed that chargeable on the profits out of which the dividends are paid.

    • Interest: 5%.

    • Royalties: 5%.
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