HMRC publishes synthesised text of MLI and Malta-UK Double Tax Convention

Released 11 April 2019

HMRC have published synthesised text of the Multilateral Instrument and the 1994 Malta-UK Double Taxation Convention.

The 1994 Malta-UK Double Taxation Convention has been modified by the Multilateral Instrument (MLI). The modifications made by the MLI are effective in respect of the 1994 Malta-UK Double Taxation Convention for:

taxes withheld at source on amounts paid or credited to non-residents from 1 January 2020;

corporation tax from 1 April 2020;

income tax and capital gains tax from 6 April 2020;

all other taxes levied by Malta for taxable periods beginning on or after 1 January 2020.

View the synthesised text at Malta: tax treaties.

0
Be the first to vote
Subscribe