Double Tax Treaty Malta India

Double Tax Treaty Malta India Tax

The Double Tax Treaty Malta India has come into force with effect from 7 February 2014. The main features of the treaty are as follows:

Dividend Income

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.

Interest Income

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.

Royalty Income

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.

Other Income

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.

Please contact us for more information on the tax planning opportunities the Malta India Double Taxation Treaty offers companies based in India and how your organisation can become more tax efficient.

Click below to go back to all of the double taxation treaties Malta has in force: