Double Tax Treaty with Russia in Force

Justine Bielik | Published on 24 Jun 2013


The double tax treaty between Russia and Malta, signed on 24th April 2013, was published in L.N. 159 of 2013. The treaty regulates taxes of income imposed on behalf of said states in cross-border circumstances, i.a. taxation of business profits, dividends, royalties, interests, capital gains, directors’ fees and employment income.

The treaty is applicable in respect of income derived during the taxable years beginning on or after the first day of January 2014.

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