Ratification of the Malta Bahrain Double Tax Treaty

The double tax treaty between Malta and Bahrain which was signed in April, 2010 has been ratified by both Contracting States. The treaty applies in Malta in respect of income or gains derived during any calendar year or accounting period (as the case may be) beginning on or after 1 January, 2013.

The treaty provides for exclusive residence state taxation in respect of dividends, interest and royalties and is otherwise largely inspired by the provisions of the OECD model tax convention – even as regards the exchange of information between the competent authorities of the two States.

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