India & Malta Double Tax Treaty

The Double Tax Treaty Malta India sets out a maximum Indian withholding tax of 10% on dividends paid by a company resident in India to a beneficial owner resident in Malta.

The Double Tax Treaty Malta India sets out a maximum Indian withholding tax of 10% on interest paid by a resident of India to a resident in Malta.

The Double Tax Treaty Malta India sets out a maximum Indian withholding tax of 10% on royalties paid by a resident of India to a resident of Malta. The withholding tax also applies to fees for technical services.

The Double Tax Treaty Malta India definition of a permanent establishment (PE) is based on the OECD model, and includes the possibility of a service PE.