UAE & Malta Double Tax Treaty

The Double Tax Treaty Malta United Arab Emirates, as amended, entered into force in January 2008. The main features of the Malta UAE tax treaty are as follows:

United Arab Emirates Withholding Taxes

Dividend Income

The Double Tax Treaty Malta United Arab Emirates states that there is no United Arab Emirates withholding tax on dividends distributed by a United Arab Emirates resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the share capital of the UAE resident company.

Interest Income

The Double Tax Treaty Malta United Arab Emirates states that there is no United Arab Emirates withholding tax on interest paid by a United Arab Emirates resident to a Maltese resident beneficial owner of the interest income.

Royalty Income

The Double Tax Treaty Malta United Arab Emirates states that there is no United Arab Emirates withholding tax on royalties paid by a United Arab Emirates resident to a Maltese resident beneficial owner of the royalty income.

Please contact us should you require any more information on the Malta United Arab Emirates Double Tax Treaty and the unique tax planning opportunities. You can email us enquiries@papilioservices.com or call us directly on +356 2258 2000.