Pakistan & Malta Double Tax Treaty

The Double Tax Treaty Malta Pakistan sets out a maximum Pakistani withholding tax of 15% on dividends distributed by a Pakistani resident company to a Maltese resident company where the Maltese resident company holds at least 20% of the voting power of the Pakistani resident company. In all other circumstances, there is no Pakistani withholding tax.

The Double Tax Treaty Malta Pakistan sets out a maximum Pakistani withholding tax of 10% on interest paid by a Pakistani resident to a Maltese resident beneficial owner of the interest income.

The Double Tax Treaty Malta Pakistan states that while certain royalty payments are not subject to any Pakistani withholding tax the treaty sets out a maximum Pakistani withholding tax of 10% on royalties paid by a Pakistani resident to a Maltese resident beneficial owner of the royalty income.

The Double Tax Treaty Malta Pakistan states that the taxation of immovable property strictly follows the lex situs principle whereby taxing rights are granted to the state in which the immovable property is situated.