New Double Tax Treaty signed with China
New Double Tax Treaty signed with China – Tuesday, November 08, 2011
A new tax treaty between Malta and China was signed on 23rd October 2010. The treaty entered into force on 25th August 2011 and replaced the agreement that was signed in 1993. It shall have effect with respect to income derived during the taxable years beginning on or after 1st January 2012 and provides, amongst other things, for lower withholding tax rates on dividend income.
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