Double Tax Treaty with Turkey in Force

Dr. Priscilla Mifsud Parker | Published on 24 Jun 2013

Chetcuti Cauchi Lawyers

The double tax treaty between Turkey and Malta, signed on the 14th of July 2011 was published by virtue of Legal Notice 160 of 2013. The treaty regulates taxes on income imposed on behalf of said states in cross-border relations; i.e. taxation of business profits, dividends, royalties, interests, capital gains, directors’ fees and employment income.

The treaty is applicable in respect of income derived, in general, during any calendar year or accounting period beginning on or after the first day of January 2014.  The entry into force of this agreement ensures stronger ties between Malta and Turkey and encourages trade between the two countries.  



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