MT
Doublr: Tu·' 1ew Rttitf (Tue. oa ~)
Statutory Text (3 Articles)
L.N. IJ9 ffI I""
INCOME TAX ACT
(CAP. ID)
Doublr: Tu·' 1ew Rttitf (Tue. oa ~)
(Rtpu~ <JI C,pr1III) Order, I""
IN exercise of the powers conferred by section 76 of the
1000rm Tax Ad , the Min~cr of Finanoe has made the following
order._
This order may be cited as the Double Tualion Relief
(Taxc' on l!K:ome) (Rcpubli<: of Cyprus) Order, 1994.
11 is hen:by dedared:-
1. (I) thl the anangemenu specified in the Agreement set
out in the Schedule 10 this O rder have been made with the
Government of the Republic of Cypnis with. view 10 affordi ng
relief from do\Ible tuation in rc:latioo to the folklwing lUes
imposed by the laws of the Republic of Cyprus
(I)
the inrome tu ;
(ii)
the corporate income tax;
(iii)
the special OOIltribution;
(iv)
the capital pins tu
(v) the immovable property lax;
(b) that it is expedient that those arrangements $hould
have effect .
S C HEDULE
AGREEMENT
8E1WEEN THE GOVERNMENT OF MALTA
AND THE GOVERN MENT OF 11-IE REPUBLI C OF CYPRUS
FOR TIlE AVO I.D ANCE OF DOUBLE TAXATION
AND TIlE PREVENTION OF FISCAL EVAS ION
Wlrn RESPECT TO TAXES ON INCOME
AND ON CAPITAL
The Government of Malta and the Government of the Republic of Cyprus
desiring 10 conclude an Agreemenl for the Avoidance of Double Taxation and the
prevention of fisctl evasion with respect 10 tlUes on income and on capital, have
agreed as follows
, '"
C HAPTER I
~ vi taw "",et
I
ARlla.E I
PenontJl Scope
This Agreement s.haIl apply to persons who are re$idenu of one or both of
the Contractinl Stales.
ARTICLE 2
Tun CowreQ
( I) 'This Ageement &hall apply 10 faXCS on income and on capital imposed
on behalf of • Contracting Slale or of its political subdivisions or local authori ties,
irrespective of the m.anner in which Ihey are levied.
(2) There shan be regarded as laxes on income and on capital all taxes
impoied on total inoomc:, on total aopital, or on elements of inoomc: or of capital .
including taxes OD pins (mm the wnation of movable or immovable property,
WlcJ on !he total amounu of wqcs or salaries paid by enterprises. as well u lues
on capilal appreciation .
(3) The existing taxes 10 which Ihis Agreement shall apply are
(a) In Cyprus
the income tu ;
(i)
(ii)
the oorporale income tu;
(iii)
the special oontribulion ;
the capital pins tax ;
(iv)
(v)
the immovabLe property lax,
(hereinafter referred 10 as 'Cyprus tax');
in Malta
(b)
the income lax,
(hereinafter referTCd to as 'Malta tu') .
(4) This Agreement shall apply also to . ny identical or substantially 5imilar
Wles whicb are imposed after the date of Ngrlature of this Aveement in addilion
10, or in place of, the existing tues . The competent authorities of the Contracting
States shall notify to eacl1 other any signifle8 nl changes which have been made in
their respective tuation laws.
(S) Notwithstandi ng the other provisions of this Article this Agreement shall
not apply to tu paid o r payable in Malta at the rite provided for in subsection
(11) of sec.:tion 31 of the lneome Tu Ad (C-p. 123) conoemina: the ehargeable
income of any person engaged in the production of petroleum produced in Malta .
CHAYrER 11
DdlnJtloas
ARTICLE 3
GtlUrtJ/ De/iniliofIJ
(1) For the purposes of Ihis Agreement , unless the contcxt otherwise
re<;juires
(a) the tenn ~Cyprus~ means lhe Republic of Cyprus including the
national territory . the territorial sea, the continental shelf, and any other area
.... hich in accordance with intern ational law and the law of the Republic of
Cyprus has been Or may hereafte r be designated as an area within whiclt the
Republic of Cyprus Cltercises sovereign rights or has jurisdiction or any olher
rights and duties;
(b) the term M MaJtIl~, when used in a geographical sense, means the
Island of Malla, the Island of Gow and the other islands of the Maltese
archipelago including the territorial waters thereof, and any area outside the
territorial sea of Malta which , in accordance with international law, has been
or may hereafter be designated, under the law of Malta concerning the
Continental Shelf, as an area within which tlte rights of Malta with respect to
the seabed and subsoil and their natural resourees may be exercised;
(c) the terms "a Con tracting State~ and "the other Contracting State~
mean the Republic of Cyprus or Malla as the context requi res;
(d) the term "person" includes an individual, a company and any other
body of persons;
(el the te rm "company " means any body corporate Or any entity which
is treated as a body corporate for !!IlI purposes;
(f) the !ellJI$ "enterprise of a Contracting State" and "enterprise of the
otller Contracting State" mean , respectively, an enterprise carried on by a
resident of a Contracting State and an enterprise carried on by a resident of
the other Contracting State;
(gl
the term "nationar means
(i) in the case of Cyprus, individuals possessing the citizenship of
Cyprus aod any person other than an individual deriving its status as such
from the law in force in Cyprus;
(ii) ,i n the case. o~ Malta: ~ny .citizen of Malta and any legal person,
partnership or assoclatlon denvmg Its status as such from the law in foree
in Mal ta;
(h) the term "international traffic" means any transport by a ship,
aircraft or road ve hicle operated by an enterprise which has its plaee of
effective management in a Contracting Stale. exeept wheo the ship, aircraft
or road vehicle is operated solely between places in the othe r Contracti ng
State;
B
..,
(i)
the term wrompctcnt authority~ means
(i) ;n the cue of Cyprus, the Minister of Finance or his authorised
representative ;
(ii) in the case of Malta, Ihe Minister responsible for finance ()r his
authorised representative.
(2) In the application of this Agreement by • Conlra<;lin& Slate any term not
otherwise defined Wall , un less the oonIC)[' othe rwise requires, have the rru:aning
whid! il has under the law of Ihal Slate coocerning the laxC$ to which this
Agreement appl ies.
ARTICLE 4
Ra idcnI
( 1) For the purposes of Ihis Agreement . the term kraillenl of a ConU1t(1i n&
w
meam lily person who, under the taW$ of that Stale, is liable \0 tu therei n
SlalC
by reason of hil domicile , residence:, plaee of management or any other criterion
of a similar nature. BUI this term does 1101 include any person who is liable 10 lax
in that State in respect only of income from sources in that State or capital situated
therein .
(2) Where by reason of the provisions of paragraph (1) III individu.al is I
resident of both Contracting St.le!, then his stilUS $hall be determined as follows
(I) hoe shall be decmed 10 be a rcsident of thc Contracting St.te in
which hc has a permane nt home available to him ; if he has a penn ane nt borne
available to him in both Slates, he shall be deemed to be a resident of the
Contracting State with which his person.1 . nd cooncmie rel. lions arc close r
(centre of vital interesu)
(b) if the Slate in which he has his oen tre of vital intcrests cannot be
detennined, Of if he has no permanent home available 10 him in either Statc ,
he shall be deemed 10 be a resident of the Contracting Stale in which he has
an habitual abode
(c) if he hu an h. bitual abode in both States or in neither of thcm , he
shall be deemed to be a resident of the Contracting Stile of which he is •
national;
(d) if he is a nation.1 of both States Or of neither of them, the
competcnt authoritics of thc Contracti ng States shall Knlc thc question by
mutu.l agree ment .
(3) Wherc by re;uon of the provisioTl$ of paragraph ( I) I person other tha n
10 individual is a resident of both Contracting Slates, thcn it shall be deemed to
be a resi-dcnt of the Conlracting State in which its place of cffective management
is situated.
....
ARTIClE .<;
PtmtflUflt Eslllbluhmtnl
(I) For Ihe purpose of Ihis Agreement the Icnn ~pe nnanenl e5tablisllment"
means a fixed place of business through which the business of an enterprise is
wooUy or pardy ca rried on.
(2) The tenn ~pennanent CSUlhlish ment" iD(ludes especially'
(a) a place of management;
a branch;
(b)
(c)
an office
(d)
• factory ;
a workshop;
(c)
(f) a mine. an oil or &3$ well, a quarry or an y other place of extraction
of natural resources including an offshore drilling si le;
a building site or construction or assem bly or iostallatioo projea
(g)
or supervisory lOCtivilies in connection there ... i th , where such sile, project o r
M:tivily continues for mort than six mon ths .
(J)
Nolwillislandi ng the preceding provisiol1$ o f this Article, the term
establishment" shall be deemed oot to indude
~rennanent
(.) the uS<: of falilities sole ly for the purpose of stOr1l~ , display or
delivery of goods or merdandisc belonging 10 the enterpriK;
(b) the maintenance of a , (K k of JOOOs or merchandiK ~Ionging 10 the
enterpriK solely for the purpose of storage, display or delivery;
(c) the main tenance of a stock of JOOds or merchandise be longing to the
enterprise solely for the purpose of processing by another enterprise ;
(d) the maint en ance of a filled plaa: of business 501ely for the purpose
of purchasing goods or merchandise, or of rollecting infannation, for the
enterprise
(e) the maintenance of a fixed plaoc of business 50Iely for the purpose
of carrying on , for the ente rprise , any othe r activity of a preparatory or
auxiliary character;
(I) the maintenance of a fixed place of bu~iness wldy for any
<.)
oombinat ion of activities mentioned in sub-paragra phs
to (c), provided that
the overall activity of the fixed place of business re$ul\i ng from this
combination is of a preparatory or aUJl;iliary character,
(4) An enterprise of • Contracting Stale shall be dtemed to have a
permanent cstablishment in the other Contracting Slate if
B 'SS
(a) it carries on supervisory activities in that othe r State for more than
SIll months in oonncclion with a oonstruclion. installa tion or ~mbly project
which is being undertaken in Ihat other Stale ~ or
(b) substantial equipment i$ in that other State being used or installed
by, for Or under oontract with, the enterprisc; or
(b) it carries on $Upervi5Ol')' activities in that Sute in connection with the
of equipment referred 10 in sub-panlp1lph (b).
\BC
(5) Notwithstanding the provisions of paTlgtllphs (I) and (2) wbere a person
- other than an agent of an independent statU$ \0 whom paragraph (6) applies
- is acting on behalf of an enterprise . nd has , and habitually uen:isc:s , in a
Contractin& State an authority \0 conclude oon tracts in Ibe name of tile enterprise ,
that enterprise shall be deenw:d to ha~e a pcrmam:n t Ciitablishnu::nt in that Stale
in respect of any activities which that person undertakes for the enterprise, unleD
the activities of such person are limited to those mentioned in paragraph (3) which,
if ClIcrciscd through a fixed pl ace of busineS/;, would not make this fixed plate of
business a permanent establisllment under the provisions of that paragraph.
(6) An enterprise of a Co ntracting State sllall oot be deemed to ha~e a
permanent establishment in the other Contracting State merely becaU$C it carries
on business in that other State throuSh I broker, geoe ral commission agent or any
other agent of an independent status, wbcre such penom arc acting in the
ordinary ooursc of their business. H owe~er . when the activities of such In agent
are devoted whoDy or alJl1O$l wholly on bellalf of the enterprise, lie shall not be
oonsidercd as agent of an independent Itatus if tbc transactions betwcen the agent
and the enterprise were oot made under arm's length oooditions.
(7) TIle fact that a company which is a resident of a Cootracting State
controls or is controlled by a company which il a rn.ident of the othe r Contracting
State, or which carries on business in that Q(her State (whether through a
permanent establishment or otherwise), shall not of i~lf cOIwitute either
company a permanent establishment of the other.
CHAPTER ut
ARTI CLE 6
Income f rom ImmOVllblc ProJHrry
(I) Income deri~ed by a residen t of a Contracting State from immovable
property (iocluding income from agriculture or forestry) situated in the other
Contracting State may be taxed in that other State.
(2) TIle term ~i mmovable property~ shall ha~e the meaning which it hl$
under the law of the Contracting Slale in which the property in question is
situated . The term dlall in any casc include propeny IKlCCSSOry to immovable
property, Jivcsl<x:k and equipment used in agriculture and forestry. rights 10 .. hid!
.".
the provisions of general law respecting immovable property apply. uwfruCI of
immovable property Bnd rights to variable or filled payments as ronsideration for
the work ing of, or the right 10 work or to cJ(p\ore for, mineral deposits . lIOurces
and other natural fCSOUrus; &hips, boats aDd airerafl shall nOI be regarded as
immovable property.
(3) TIle provisions of paragrapll ( I) shall apply \0 income derived from the
direct use, letting. ~ use in Iny olher form of immovable property.
(4) The provi sions of paragraphs ( I) and (3) shall also apply \0 the income
from immovable property of an en terprise and to income from immovable property
U5ed for the performance of indepe ndent personal se rvices.
ARTICLE 7
Busmeu Profiu
(I) The profits of an enterprise of a Contracting State shall be taxable only
in that State un kss the en terprise carries on business in the other Contracting Sti le
through . pennlnen! establishment situated Ihcl"t'in. If !he en terprise carries on
business as aforesaid, the profits of the enterprise may be taxed in the other Sta te
but onl y $0 much thereof as is attribu table to that permanent establish ment ,
(2) Sllb;ect w the provisions of paragraph (3), where an cnterpme of I
Cont racti ng State carries on business in Ihe other Contracting State through a
permanent establishment si tuated there in, there shall in each Contracting State be
attribllted to that permanent establishme nt the profits which it might be expected
to make if it _re I distinct and separllte enterprise engaged in tbe $Ime 01" similar
activi ties under the same or similar conditions and dealing wholly independently
with the enterprise of which it is a permanent establishment or with other
auoa. ted enterpmes wi th which it deals.
(3) In the determination of the profi l5 of a permanen t e$tablishment , there
shall be allowed as deductions expenses wh ich are incurred for the pllrpo5CS of the
busi ness of the permanent establishment includin g executive and general
administrative upense:s so incurred. whether in the Slate in which the permanent
establishment is situa ted or elsewhere. However. no such deduction shall be
allowed in respect of amOllnts. if an y. paid (otherwise than towards reimbllrsemenl
of actual expenses) by the permanent establi shment to the head office of the
enterpme Or Iny of il5 other offJCe$, by wly of royalties, fees or other similar
payments in return fur the use of patenl$ or other rights, or by way of oommission.
for specific services performed or for manageme nt , or. ucept in the case of a
banking enterpri se, by way of interest on moneys lent w the pe rmanent
establishment. Likewise. no account lhall be taken. in the determination of the
profiu of a permanent establi$h ment for amoun ts charged (otherwise than towards
reimbursement of actual upenses), by the permanent establishment to the head
office of the enterprise or any of ils other offices, by way of royalties. fees nr other
similar payments in return for the use of patents or ot her rights. or by way of
commission for specific services performed or for management, or, except in the
case of a banking enterprise by way of in terest On moneys lent to the head offlCC
of the enterprise or any of its othe r offices.
·907
(4) N()(hinl in Ihis Anide shall affect the appli<:ation of any I,w of •
Cont...run, State rd.ti ng to the determination of the lax liability o f a person,
includinl the determination of such liability by the c~crme of discretion or the
matin, of an estimate by the competenl authority of that State in Cl5eS in which,
from the information availabk 10 Ill<: competent authority of that Slale, il is I'I(Jt
possible or not practicable 10 ascertain the profits to be allribulw 10 • permanent
establishment, provided that that law !.ball be applied, 50 rar as the inform.tion
Ivailabk to the competent authority permits, consistently with the prirw:iples of this
Article.
(S) No profits shall be attributed \0 a permanenl establishment by reason of
the mere purchase by that permanent establi$hme nt of goods or merchandise for
the enterprise.
(6) For the purposes of Ihe preceding paragraphs, the profits to be attributed
10 the permanent establishment shall be determined by the same method year by
year un less there is good and sufficient reason to the contrary.
(7) The provisions of this Article shall not affect the provisions of the law
of I ContracMg State regarding the taxation of profits from the business of
insuranoe.
(8) Where profits include items of income which Ire dealt with separately in
other Articles of this Agreement , then the provisions of those Artidn shall not
be affC(\ed by the provisioll$ of this Ankle.
ARTl UE 8
/"UrruJuoNJ/ Tnsffic
(I) Profits from the ~ration of 5hipos, aircraft or road vehicles in
international tr1(f1c shlll be tiLlable only in the Contracting State in which the
place of effective management of the enterprise is situated.
(2) If the place of effective manageme nt of a shipping enterprise is aboard
• ship Of boat. then ;t s.hall be deemed to be situated in the Contracting State in
which the home harbour of the ship or boat i$ situated, or, if there il no such
home harbour , in the Contracting State of which the operator of the ship Of boat
is 1 resident.
(3) The provisions of paragraph (1) shall also apply to profits from the
participation in a pool, a joint business or an international operating agency.
ARTICLE 9
MJocialtd E,,'trpriJa
(1) Where
(I) an enterprise of a Contracting State panicipatn directly or indirectly
in the man'gement, control or capital of an enterprise of the other
Contracting State, or
.'"
(b) the same penom partICIpate directly or indirectly in the
mana,clm'nl, oontrol or capilli of an enterprise of a ConlrllClinl Slate and an
enterprise of the ()(ber Contracting Slale,
and in eithcr case conditions are made Of imposed between the IWO enterprises
in their commercial or fi nancial relations which differ from lho$e .... hich would be
made between indepe ndent enterprises, then any profits which would . but for
those conditions, have accrued \0 one of the enterprises, bUI, by reason of those
conditions, /lave not so au:rued, may be incl uded in the profits of IIial enterprise
and laxed acrordingly.
(2) Nothing in this AMide shall .tfed the application of any law of a
Contracting Slale relating 10 the determination of such liabili ty by tile exercise of
a discretion Of Ihe making of an (Slim", by the competent IlIthority of that State
in cases wllich , from the infannation available to tile competent authority of that
State. il is not possible Or not practicable to determine the il'l(:(Mlle to be attributed
to an enterprise, provided that that law shall be applied, 10 far as the infonnation
available to the competent authority pcnnit5, consistently with the principles of !his
Article.
(3) Where I Contracting State includes in the profits. of an enterprise of that
Sllote. I nd UllIes lKlCOrdingly. profits. on which an enterprise of the other
Contracting Stlte has been charged to tax in that other State arK! the profits so
included Ire profits which would have aa:rued to that enterprise of the fint
mentioned State if the conditions made between the two enterprises had bee n
lbase which would have been made between independent enterpl'i$e$. then that
other State shall make an appropriate adjw;tment to the amount of the tu: charged
therein on those profits. In delennining such adjustment , due regard shall be had
to the other provi sions of thi s Agreemen t and the competent authorities of the
Contracting States shall if necessary consult each other.
ARTICLE 10
(I) Dividends paid by I com.pany which is it resident of . Contracting State
to a resident of the other ContrllCling State may be tu:ed in that other State.
(2) However . such dividends may also be ta~ed in the Contracting State of
which the company paying the dividends is a resident and Icx:ording to the Laws
of that Stlte, but
(a) where the dividends are paid by a company resident of Cyprus to
a resident of Malta who is tile beneficial owner thereof, the Cyprus tax so
charaed shan not CJloeed 15 per cent of the gross amount of the dividends;
(b) where the dividends Ire paid by a company whieh is a resident of
Maha to I resident of Cyprus who is the beneficial owner thereof Malta tU
on the gross amount of the dividends shall not exettd that chargc:able on the
profits out of which the dividends arc paid.
This paragraph shall not affect the taxation of the company in rC5pCCl of
the profits ou t of which the dividends are paid.
.989
(3) The tenn "dividends" as used in this Article means income from shares,
"jouisunce" "hares or "jouiu.ance" rights, mining shares, founders' shares or other
rights, not being dcbl-daims. participating in profits, as weLl as inoome from other
OOrpol'1ltc riahl5 which is subjected to the same taxation treatment as income from
shares by the laws of that Stile of which the company mating the distribution is
a U$idenl.
(4) The provisions of paragraphs (I) and (2) shall not apply if the beneficial
owner of the dividends, bcing a resident of • Contracting State, carries on business
in the other Contracting State of wllich Ihe company paying the dividends is a
resident , through a pennanenl establishment $ilualed tberein , or performs in that
other State independent personal services from a filled base situated therei n, and
the boIding in respect of wllich the dividends are paid is cffecti~ly connected wi th
ruch pennanenl establishment or fiJcd base. In such a case the provisions of
Article 7 or Article 14, as the case may be, shall apply.
(5) Wher~ a company which is a re$idenl of a Conlracting Slal~ derives
profits or inoom~ from the other Conlracting Su.t~, thal Olher Slale may not
impose any lax on the dividends paid by the company uoepl imofar as weh
dividends Ir~ paid to a resident of that othe r Slate Or imofar as the holding in
respect of wlticb the divKlcnds Ir~ paid is effectively connected with. permanent
I,:Slablishment or a fIXed base situated in Ihl l OIher State, nor subject the
company"s undistribut~d profi ts to a tax on Ih~ company's u ndislribut~d profits,
even if the dividends paid or Ih~ undistributed profits consist wholly or partly of
profits or inoom~ arising in sudi othe r Stal~ .
ARTI CLE 1\
InUrel
(I) Intcresl lrising in a Contracting Stale and paid 10 a resident of the OIh~r
Contracting State may be taxed in that oth~r Slate.
(2) Howev~r. such intereSI may be taxed in Ihe Contracti ng Stalc in which
it arises and according to the laws of Ihat State, but if Ihe recipient is the beneficial
owner of Ihe in terest, the tax 50 charged shall DOt exceed 10 percenl of the gross
amount of the interest.
(3) Notwithstanding the provisions of paragraph (2) intc~51 arising in a
Contracting Stat~ and derived by Ih~ Goye mm~nl of the other Contracting State
including political sub-divisions and local aut horities thcreof, the Ce ntral Bank or
any stalutory body of that other Contracting State with respect to loans or credits
made or guaranleed by the Government of Ihat othe r Contracting Slate incl uding
political sub-divisions and local authorities thereof, the Cenlral Bank or any
statutory body of that other Contracting Stale shall be exempt from lax in the firs! '
mentioned Contra,ling State.
(4) The tcrm "intercst" as used in this Article means income from debt·
claims of every kind . whelher or nOI secured by mortgagc and whether or nOI
carrying a right to participate in the debtor's profits, and in particular, inoome
· ""
from government Je<.:\lritiel and income from bonds or debentures, including
premiums and prizes alladiing 10 such securities. bonds or debentures. Penalty
charges for late payment $hall not be regarded as interest for tbe purpose of this
Ar1idc .
(S) The pro";si<Jns of pl.r1IgrlIph$ (I) and (2) shall not apply if the beneficial
owner of IlK: interest. being a resident of • Contrncting SUIte, carries on mmncss
in the other Contrading Stale in which the interest arises, through a permanent
establishment li luated therein. or performs in that other SUite independent
pcnonal $ervices from a fixed base situated lhen:in, and the debl-daim in respect
of whk h the in terest is paid is effectively conn«ted with such permanent
establishment or fixed base. In weh case the provisions of Artide 7 or Article 14,
&$ the cue may bc, shall apply.
(6) Interest $hall be ~med \0 arise in a Conlncting Stale when the payer
is that SI.ie il5c:lf, a polilk.' w bdiviWon , • kx:aI authority or a resident of ilial
Slale. ~re . however. the person paying the interest, whether be is I resKknl
of I Contneting State Of not, has in a Contracting Slate a rermanenl
csUlbli5hmcnl or fixed base in connection with which the indebtedness on ... hlc:h
!he interest is paid Wll$ incurred , Ind such interest is borne by sueb permaM Dt
establishmen t or fued base, then such interest mall be deemed to aru.e in the Stlte
in which tM permanent establishment or filled base is situated.
(7) Where . by reason of a special relationship between the payer and tM
beneficial owner Or between both of them . and some O1her penotl, the amount
of the interest paid hlviq regard to the debt daim for which it is paid, uoeeds
the amount which would have been agreed upon by the payer and the beneficial
owner in the abseno: 01 weh relationship, the provisions of this Article iUla11 apply
!)nly 10 the last-men tioned lmount. In such case. the ucess pan of the payments
shall remain taxable ao.:oording to the laW$ of each Contracting State, due regard
being had 10 the other provisions of this Agreement.
ARTICLE 12
RO)'fllIks
( I) Royalties ansIDg in I Contracting Stale and paid to a resident of the
other Contracting State may be taxed in that other Slate.
(2) However. such royal ties may also be taxed in the Contracting Slate in
which they aru.e Ind according 10 the laws of that State, but if the recipient is the
beneficial owner of the royalties the tax so charged mall oot uteed 10 per cent
of the gross amounl of the royalties.
(3) The term ~royallies~ in this Anicle meaTl$ payments or credits, whether
periodical or DOt, and however described or computed, to the extent to which they
an: made IS consideration for
(a) the use of. or the right to use, any rop)Tight . patent, design or
model. plan. s«:ret formula or process, trademark or other like propeny or
right;
B
(b) the use of, or the righ t to use , an y industrial , commercial Or
scie mific equipme nt;
(c) the s.upply of ~n lific.
technical,
indusuial
or c:om.mercial
knowled&c or information;
(d~ Ihe IUPply of any usislaoce that ;$ ancillary and subsidiary 10, and
.
I1 funushed as a means of enabling the application OT enjoyment of, any such
pr()pCny o r right as is mentioned in sub-paragraph (a), any such equipme nt
as is mentioned in sub-paragraph (b), ()T any such knowledge or information
as is mentioned in sub-paragraph (c);
(e)
the use of, or the right to use
mOlion picture films ;
(i)
<ii) films or video tapes for I.I5e in connection with television; or
<iii) tapes for use in a)nncction with radio broa~ting; or
(f) total or partial forbearance in respect of the use or supply o f any
property or right re ferred to in this paragraph .
(4) The provisions of paragraphs ( I) 100 (2) iUlall not apply if the beneficial
owner of the royalties, bei ng a resident of . Contracti n, Slale. cames on busilK:ss
in die other Con traeling State in which the royalties arise, through a permanent
establishment situated therein. or performs in that other State independent
personal services from a fi~ed base situated therein , and the right or propen y in
respect of whieh the royalties arc paid is effectively oonnected with such permanent
establishment or fixed base. In such case the provisions of Anide 7 or Ank le 14,
as the case may be, shall apply.
(S) Royalties shall be deemed to ariK in a Contl'1lcting State when the payer
is that State itself, • political subdivision, a local authority or a resident of that
State. Wheu , however , the person paying the royalties, whether he is a resident
of a Contracting State or not, has in a Contrntin& State a permanent
establishment or fIXed base in connection with which the obliption 10 pay the
royaJlie$ was incurred, and such royalties are borne by such permanent
establ ishment or fIXed base , then such royalties shall be deemed to arise in the
State in which the permanent establishment Or fIXed base is situaled.
(6) Where, by reason of a special relationship between the payer and tne.
beneficial owner or between both of them and some other person, !be amount of
the royalties, having regard to the use, right or information for wItich they arc
paid, exceed$ the amount which would have bttn agr«d upon by the payer and
the bene ficial owner in 11'1e absence of such relationship, the provisioN of th is
Anicle Iohall apply only 10 the last·mentioned amount . In such case, the excess pan
of the payments shall remain taxable ae<:ording to the laws of ~h Contracting
State, due regard being had to the other provisions of this Agreement.
B
ARTICLE 13
( I ) Incom~ Or gains from the ali~nat;on of immovable properly, u defined in
paragraph (2) of Article 6. may be tucd in the Contraning Slate in which such properly
is siNaled.
(2) Income or gains from the al~nltion of shares or comparable interests in a
company , the assets o f which consist whol ly or principally of immovable property . may
be tued in the Conlracting State in wh ich the assets or the principal aMel5 of tbe
company are situa ted .
(3) lneome or gains from the al ienation of movable property running part of the
business pro~rly of a permanent establishment whi<:h an enterprise of. Contracting
State has in the other Cont racting Stale or of mo'iablc propeny perUining 10. find
buc available \0 a resident of a Cont ractins State in the other Con tracting Stale for Ihe
PUrpoK of performing inde pendent personal services, including sl.K:b income o r gains
from the alienation of such . pcTmllncnl establishment (alone or together wilh the
whole e nte rprise) or o f SlId! fiJ.ed tw.e, /!lII)' be laxed in lhe o ther Slale.
(4)
Income or gai ns from the alienation of ships, aircn.ft and road vehides
o perated in international traffic Or movable propert), pertaining 10 the operation o f
such melnsoft .. nsport8tion &hall be ta»ble on])' in the ContractingState in which the
place o f efrective management of the enterprise i~ situated .
(5) Income or gains from the alienation of a n)' propert)' other than that rde"ed
to in paralV3phs (I). (2), (3) and (4) , ~hall be tuable onl)' in the Contracting State o f
whid! the alienator is I reside nt.
ARTICLE 14
Indtptrldent Perumill Services
<I) Income ckrived b)' a residen t of a Contrndi ngState in respect of pro fessional
services or other activities of an indcpencknt character shall be taxable onl)' in that
State. Ho weve r , such income ma)' be taxed in the other Contrading State in the
following circumstances
Ca) if he h.as a fiJ.ed base regularly available to him in th e other Contracting
State fo r the purpose o f performing his activities (in w!tieh case onl)' so much of thoc
income as is attributable to that fixed base ml)' be taxed in tha t other Contracting
Sta te ) ; or
(b) if his sta), ill the othe r Contracling State is for a period or periods
amoullliog to or exceedillg in the aggrega le 183 days during a ny twelye mo nth
period ; or
(c) if the re muneration for his services in the other Cont ract ing State is
derived from residents of that State alld exceeds five thousand U.S . dollars
(USS 5,000) during thoc ealclldar year, notwitllSla nding Ihal hiJ stay in that Sta te is
fo r . period o r periods amounting in the aggregate to less tll.1n 183 days durillg llial
lwelve mOllth period.
• 99'
(2) 'The term "professional services" includes ~Illy independent scientific,
literary . ani$lic, educational o r leaching activities 11$ well as the il'ldependenl Ktivit~
of physicians, lawyers , engineers. ardtite<:ts. denlists and aooounlants.
ARTICLE IS
Subject 10 the provi~iof15 of Articles 16, 18, 19 . nd 20, $IIJarie$, wages and
(I)
other similar remuneration derived by . resident ofa Cont radinlSlale in respcc:t of an
employment shall be taxable only in thal Stale unless the employment is exercised in the
othe r Contracting Slale. If the employment is $0 exercised, wch remllllel"lllion as is
derived Ihcre from may be taxed in that other Stale.
NOlwilhstandin& the provisioll'll o f pilragraph ( I) , remuneration derived by a
(2)
resident of. Contracting Slate in respect of an employment cxcrtised in the other
Contracting State shall be taxable only in the Mt-mentio<w=d Slate if
(a) the recipient is present in the other State for. period or periods 1101
clteeeding in the .weg~tc 183 cbys in any twelvc month period , and
(b) the remuneration it paid by , or on behalf of, an employer who is IIOt a
resident of the other State, and
(c) the remuneration is not borne by . pennanent establilhrncnt ur I rlXcd
base which the employer has in the otber Stlte .
(3) NotwithsWKIing the preceding provi$ions of this Article, remuneration
derived in respect of an employment exercised aboard a ship, aircraft or road vehicl e
operated in international traffic m~y be l.U.ed in the Contracting State in which the
place of effective managerncnt of the enterprise is lituated.
ARTICLE 16
Diucton' Fus
Directon' fees and similar payments de~d by a resident of one of the
Contracting States in his capacity as a member of the board of directOr!; , or other
romparable body however described , of a oompany which is a resident 01 the other
Contracting State, may be IUcd in that other State.
ARTICLE 17
(1) Notwithstanding the provisions of Anicles 14 and IS, income derived by a
resident of I Contracting State as an entertaine r , such as a theatre, motion picture,
radio or television artiste or a musician or as an athlete from his personal activities as
such exercised in lhe other Contracting SI~te, may be tued in that other Contracting
SllIe.
'"
(2) Where inrome in respcd of perwnal acti";I;':', curtised by an cntcrUineror
an athlete in his capacity as §uch IoCCl'lICS 1J()( 10 the entenainer or athlete himself bullO
another person, that Income, may, notwithstanding the provisions of Anicles 1,14 and
IS , be taxed in the Contracting State in wllich the adivities of the entertainer or athlete
are exercised.
(3) Notwithstanding the provmoos of paragraphs <I) and (2) of this Anicll
income mentioned in Ihis Article shall be exempt from tax in the Conlneting State in
whim the activity of the entertainer or athlete is exercised provided that Ihi, activi ty is
supported in a considerable part out of public funds of this Stale or of the olher Stale or
the activity is ucreised under a cultunl agre.ement or arrangement between the
Conlncting Stales.
ARTICLE 18
(]) Subject to Ihe provisions of par1lgrapb (2) of Artide 19. pensions and other
similar remuneration paid 10 a resident of a Contracting Slale in consideration of past
employment shal l be taxable only in that State.
(2) Notwithstanding the provisions of paragraph (I), pensions and other
payments made IInder the social security legislation of. Contracting S"te or. poIitie-.1
subdivision or a local authority the reof shall be taxable only in that Slate.
ARTICLE 19
(1) (a) Remuneration , other than a pension, paid by a Contracting State or a
political subdivision or a local authority thereof to an individual in respect of
services rendered to that State or subdivision or authority shall be tnable only in
Iha! State.
(b) However, such remuneration shall be t .... able only in the other
Contracting State if the services arc rCOOcred in Ihat State and the individual is a
resident of Ihat State who
(i)
is a national of that State ; or
(ii) did nol become a resident of Ihal Slate solely for the pUrpo$es of
rendering the services.
(2) (a) Any pension paid by, oroot offunds created byaConlractingStateor a
political subdivision or a local authority thereof 10 an individllal in resp«l of
services rendered to that State or subdivision or authority shall be taxable only in
that State.
(b) However, $\>Ch pension shall be taxable only in the other Contracting
State if the individllal is. resident of, and a national of, that State.
(3) The provisions of Articles 1$, 16 and l8 shall apply 10 remuneration and
pensions in respect of services TeOOcred in connection with any business carried on by a
Con tracting State Or a political subdivision or a local authority thereof.
B "S
(4) Where remuneration is paid under I development assistance: programme of.
Contracting State, OUI of funds exclusively supplied by that SI&V; 10 a llpecialist or
voluntee r K«>ndcd to the other Contracting Stale with theconsenl of that othe r Slate,
such remuneration shall be deemed \0 have been pUI by the fim-mentioncd Slate and
slIall be tu.bIe only in thlt Slale.
ARTlCLEW
(\) Remuneration which a p rofessor or leache r who is or was immediately before
visiting a Contracting State a resident of the olher Contracting Sllte and who is present
in the firsl-menlicmed State for I period not elIoecding two yc:1lft for the purpose of
canyina OUI advanced nudy or researdl or for leaching at a un;vcnily. eoIkge , KhooI
or oWr educational institution receives for $l.d\ work shall not be IUw in that Slate,
provided that SUoCb remuneration is derived by him from ouWde Ihat Slate.
(2) This Article shall 1101 apply 10 income from research if such research is
unde rtake n primarily for 1iK: private benefit of a specific person o r persons.
ARTICLE 21
Stzuhn/J IIIIll Traill«$
A n individual who is re$ident of . Contracti ng State immediately before making a
visit 10 the other ConUllcting State and is te mporaril y pn:senl in the other State solely
(I) as I St udenl al a reco,nised univenity, college, school or ot her similar
recognised educational institution in Ihat other State; or
(b)
Il$ a business or technical apprentice; or
(c) a5 I recipient of a grant , 1IIowlnceor award for the primary purpoiC of
study. research or training from the government of either Stale Or from a sQc: ntific,
educational, religious, or charitable organisation or under a tedmic:tl aaistance
pmgramme entered into by the Government of either State,
lIhaU be eumpl from tax in thal m her State on
(a) III remittances from abroad for the purplSCs of his maintenance,
education, study. research or training;
(b)
the amount of such granl , allowance or award; and
(c) any remuneration not exceeding silt thousand U.S. dollan (USS 6.000)
in respect of services in that other Stlte provided the services are performed in
connection with his study , research or 1rainilll or arc necesury for the purpoiC of
his maintenance .
•
ARTla.E 22
(I)
Hems of income of a rcsidelll of a Contracting Stale, whe rever arising. not
(\ealt with. in the foregoing Artido:$ of this Agreement sha ll be taxable only in lhat State.
(2) The provi5ions of paragraph ( I) dlall [I()( apply to inQl.)lTl(: , othe r than income
from imlOOvable property as lkfined in paragraph (2) of Article 6. if the recipient of
such. income , being a resident of a ConlJ1lCting Slate. ean11';$ on busine5i in the odJer
Contractin g State through a permanent establishment situated therein , «performs in
IlIal olher State independent personal scrvice$ from a fixed base situated therein, and
the right or property in respect of wllich Ihe income is paid is effectively col'lllected with
such permanent establishment or r..:ed base. In such case , the provisions of Article 7 or
Article 14. as the case may be, shall apply.
C HAI'TERIV
TUlltlon of Capital
ARTfCLE2J
CDpild
(I) Capital represented by immovable properly referred to in Anicle 6, owned
by a resident of a Contra<.:ting State and situated in the other Contracting State, may be
taxed in that otller Sta te.
(2) Capital represented by movable prqpeny forming pan of the business
property uf a permanenl establishment which an enlerprise of a Contracting Slate has in
the other Contracting Stale or by movable propeny penaining 10 a rued base available
10 a reside nt of a Contracting Stale in the other Contracting State for the purpose of
pedorming independent personal services. may be taxed in that other State.
(3) Capital represented by ships and aircraft operated in intemational lraffic and
by boats engaged in inland waterways transpon. and by movable propeny penaining to
the operation ofluc:h ship', aircraft and boats. shall be taxable only in the Contracting
State in which the place of dfedive management of the enterprise is situated.
(4) All other elements of capital of a resident of a Contracting Stile shall be
taxable only in that Stale.
CHAPTER V
Elimination 01 Doulm TuaUoo
ARTICLE 24
EliminDoon of Dollbl~ Taxation
(I)
In the case o f Cyprus double taxation shan be eliminated as follows
Subject to the provisions of the law of Cyprus reganiing the allowance as.
credit 8gl1imt Cyprus tax of tax J'IIyablc in a terri tory outside Cyprus. Malta tax
'1T1
B
payable under the laW$ of Malta , whether directly o r by deductions in respect of
profits, inromc or gains fron' so urces within Malta shan be allowed as a credit
against an y CyPNlI tax pa.~able in respect of Ihat profit , ir>eOmc Or gains. Such
deduction shall nOI, howev~ r . e:<oeed th l part of the tU, asoompUled before the
deduction is&i~n, whid! is appropriate 10 such ina)me derived in Malta .
(2)
In the ClIKof Malla. doubLe uUBlion shall be eliminated as follo,",'S!
Subj<:ct 10 the provisions of Ihe law of Malta regarding the allowance of a
eredil against Malta lax in respect of fore ign lax, where, in accorda n.oe with the
provisionsoflhls Agrumenl, there is included in a Malta ~cnl income from
sources within Cyprus the Cyprus tu on such income iJlall be allowed as a credit
'gains! the relative Malta tax payable thereon.
(3) The lax payable in a Contracting Slale mentioned in paragraphs(l) and (2)of
Ihis Anicle sllall be deemed 10 include Ihe uu wllicll would lIave been payable buc for
the legal provisions concerning 1Ill! reduction, e~empcion or ot ller !Ill! incentives
granted UJlder tile lawsofclle o,ntractingState , provided that in lhecueof diviOcnds ,
interest or royalties any such tax wllid! lIas been exempted or reduced shall be d«mcd
to lIave been paid at
(a)
IS percent of the gross amount of the divide nds referred to in Article 10 ;
(b)
10 per cent of tile gross amount of the inte rest referred to in Article 11;
,,'
(e)
10per cent of lhegross amount oftheroyalties referred toinArtide 12.
(4) Where unde r the provisions ofthis Agreement income is rel ieved from tax in
one of the Contracti ng Slates and, under the law in force in the othe r Contracting State,
a peTS()n, in respect of the uid incoll)e, is subject to tax by reference to tile amount
thereof whi ch is remilled to or received in that other Cont racting Stale and not by
referen.ce 10 lhe full amount tllereof lhen tile relief 10 be allowed under tll;s Agreemenl
in the fin t mentioned Contracu ngState 5/laU apply only to so much oflbe income as i$
remitted to Or received in the otber Contracting Scate.
--
CHAPTER VI
ARTlCLE 2S
Non ·discr;milUlljoll
( I) Nalionals of a Contracting Stale 5/laU not be subjeacd in lhe Olner
Conlracting State 10 any tUalion or any requirement connected Itlerewitll which is
other Or more burdensome Ihan the tuation and connected requirements 10 which
nationals of lhat other Sta te in the u me ci rcumstances aTe or may be subjected . Th is
provision shall, notwithstanding the provisio ns of A rticle I, also apply 10 persons who
are nOI residents of one or both of the Conlracting Stales.
B '"
(2) The !a~ alion on 11 permanent e$labli$hmenl which an enterprise of •
Cont rlcl;ng Slale has in the other Contrneting Slale shall not be less favourably levied
in that other Slale than the laxation levied on enterpriliCs of that other State canyilll on
the t.lme activities.
(3) Exa=pt where the provisions of paragraph (I) of Ankle 9, paragraph (7) of
An kle 11 . 01' paragraph (6) of Anic]e 12 apply, interest, ' ()yalties and ot her
disbuQemenU paid by an enterprise of a Contracting Sta le \0 11 resident of the other
Contradin, State ,lull, for the purpose of determining the taxable profits of such
enlerpriliC, be deductible uno:ler the ume conditions as if they had been paid 10 11
resident of the firsHnentioned Stale. Similarly, any debts of an eDlerprise of a
Contracting Slate 10 a raident of the other Cootracting State shall, for the purpose of
determining the taxable capital of well enterprise, be deductible under the s.ame
conditions as if they had b«n rontrkled to I re$ident of the first-mentioned State.
(4) E nte rprise5 of 8 ContrilCting State, the capital of whicl1 is wholly or Pf.rtly
owned or controlled, directly or indirectly by onc or more reside nts of the other
Contracting State, shal l not be subjected in the first-mentioned State to any taJl..ation or
any requireme nt connected therewith which is other or IDQre burdcn50fDC than the
taxation and connected requiremeD!$ to which other similar enterprises of that first-
mer-tioned State arc or may be subjected.
(5) NOIhing in this Article shall be construed as obliging a Contracling State 10
granl 10 individuals .... ho are residenl of the other Conlracting State any personal
allowances, reliefs and reductions for tu purposes OIl account of civil status, family
responsibililies or anyother penonal circumstances which it grants to its own reside nts .
(6) "The provisions of this Article shall, notwithsta nding the provisions of
Article 2, apply 10 laxes of every kind and description.
ARTla..E26
MU/lUll A.gru,"",,/ Proudu~
(I) Where I person considers Ihal the actions of one or both of the Conu-acting
Slates resull o r will result fo r him in taxalion nOI in aCOJrdance with the provisions of
this Agreement , he may. irnspective of the remedies provided by the domestic law of
those States, presenl his case 10 Ihe competent authority of the Contracting Slate of
which he is. resident or, ifhis tllSCcomes under paragraph ( I) of Art icle 24, to Ihat of
the Contracting Sllte of which he is a national. The case must be prescnted within three
years from the fir$! nOlificalion of the action resulting in taxation not in accordance with
the provisionsof the Agreement .
(2) "The competcnt authority shall endeavour. if the Ob}eclion appears to it 10 be
juslified and if it is not itself able to arrive at a $alisfadory5Ol ution . to reliOlvc the C85C
by mUlualagrcement with the compete nt authority of the olher Contracting State, with
a vie .... to lhe avoidance of tuation whi<.;h is not in acx:on:Ianoe with Ihe Agreement. Any
agreement reached shall be implemented notwithstanding any time limits in the
domestic lew of the Conlracting Slates.
(3) The competcnt authoritie5 of the Contracting States shall endeavour la
resolve by mutual agreemenl any difficulties Or doubts arising as to the interpretation or
application of lhe Agreement. They may ah;o consult together for Ihe elimination of
double taxation in eDSCS nol provided for in the Agreement.
"
(4) TIle oompctcnllutborilics of the Contracting States may communicate with
each ".ther directly for Ihe purpJ5e of "'aching an agreement in the sense of the
preceding paragrapru.: ';Yhen il seems advisable in order la n:ach agree~nl W have an
oral .e~change of OP1DJ~ns , such nthange may lake place through ill Commission
consISting of representatives of the compelent authorities of the Colllrleting Stales.
A RTI CLEX1
Exchange of InformlllWn
(I) The com petent authorities of the Contracting Stales shall exchange such
information as is necessary for carryingoul the provi$ions of this Agreement or of the
domestic laws of the Conlnoelilll SllItes ooneemilll lues covered by lbe Agreement
imolar lIS the taxation thereunder is not contrary 10 the Agreement . The eJ<change of
infonnation is not restricted by Article I. Any information received by a Contracting
Stale shan be lrealed as secret in IlIe same manner as information obtained under the
domelitic laws of that State and shall be disclosed only to penons or authorities
(including courts and administrati~ bodies) involved in the ,ssessment o r colkction of.
the enforoement o r prosecution in respect of, or the determination of appeals in
relation to , the tu es oovered by the Agreemen t. Such pe rsons Of authorities shall use
the information only for such purposes. TItey may disclose the Information in public
court proeeedinIJ Of in judicial decisions.
(2) In no casc shall the provisions of paragraph (1) he conmucd 50 as to impo5e
on a Contracting State the obl igation
to eaIT)' oot administrali~ measures at variance with the laws and
(a)
adminislnti~ pnctic:e of tbat or of the o ther Contracting State;
(b) to supply in fo rmation which is not obtainable under the laW$ or in the
normal course of the administration of that or of the other Contracting Stale;
(c) to supply information which would disclo5c: any trade. busines..
ind ustrial . commercial or professional secret or trade procas. o r information . the
disclosure of which would he contrary 10 public policy (onJ.n public).
ARTICLE 28
DiplOrnlllic IIIId Coruular Offrart
Nothing in Ihis Agreement shall affect the fISCal privileges of diplomatic agcnts or
oonsuIar offICers under the general rules of intemationallaw o r under tile provisiol1$ of
special agree menu.
CHAPTf.M: VII
n ...............
ARTICLE 29
£lItry ;1110 For«
(1) . The Gov~mment of the Contracting Stales shall notify each olher that lhe
constltultonal requirements for the entry into fOfl:e of this Agreement have been
complied with .
B , . .
(2) The Agreement shall enler in l0 force thirty days after the date orlhe lateral
the notifications referred to in paragraph ( I) and its provisions sha ll have effect
<a)
in Cyprus
in respect of taxes which are levied on Bn y income or capital which has
accrued on or after the first day of January .
(b) in M.lh
in respect of taxes for any year, of _ _ ment beginni ng on Or after the
firs! day of January in the year immediately fol lowing Ihe year of the
$iJn3ture.
ARTI CLE 30
TtnniNllion
This Agreement sh all remain in force until terminated by a Contracti ng Stale.
Either Contracting Sla te may ((nninate the Agreement , through diplomalicehan neis,
by giving notice 0( tennination at IellSt sil months before the end of any calendar )'UT
begin ning after the expiration of a period of live yean from the date of ils enlry Into
fora:. In such event , the Agreement $haU cease 10 have effect
(I) in Cyprus
ill r ~sp~ft of tax~. for ~ny y~~r of " .. ~.s:tn .. nt b .. ginning in th .. y~~r
followin g the y .. ar in w hid, the notir ~ of t"'~ninarion ha s be"" g:iv",, ;
(b)
in Malla
in respect of taxes for any year of assasme nt beginning on or afler the
first day of January in the second cale ndar year next following that in which
the notice of lennination has bee n giVC'n ,
IN WITNESS WHEREOF the undersigned, being duly authorised lhereto by
their respective Governments, have signed Ihi! Agreement .
DONE in duplicate al Rome Ihis 22nd <iIIy of October , 1993. in lhe English
language.
f()fI; TH E OOVER/'IMENT OF
f()fI; mEOOYERNMENTOFTll E
l ErtlBUCOFCY'I\US
-"IALTA
CARMELJ . AQUILiNA
PEOIIOS "" CHA ELrOES
J"t- - 1I.. ,y
IppoobtIIiko • .,.jd.D;pon i .... , " . ~In~ - " . . . .
I"t<bii,/W Iry <It< o.,-.- ~f
w; ....... II-lilaIIIp<rijo IoI-Oooen _ _
• "" " " " " ' - - . ,.,. ..
"'"':te _ -'1l<
...-0<IIII.
(a) iIli I-ammpmenti speCifikati fil-Aehi m muri n·iskeda
1i tinsab ma' dan ]->()rdni tew rna&J'1mula mal-Gvem lar-
Rcpubblikl 11' Cipru u.biex jin&flata belsien minn taul doppja
dwar it-tau; li tejjin ~Iabbili ti bil.!igijiet tar- Rcpubblika la '
Cipru
it-tun fuq I·income;
(i)
(ill
il-Iaxxa fuq l·jnrome korporal1iva ;
(ili)
il·itonlribuzzjoni spetjaii;
(iv) iHaua fuq qliegh kapilali;
(v) il-Iana fuq proprjel~ immobbli,
(b) illi huwa ~djent i li da wk I-arrantamenti jkollhom
effelt _
S KEDA
FTEH IM
BEJN IL-GVE RN TA ' MALTA
U L-GVERN TAR-REPUBBLlKA TA' CIP RU
GHALL-IIEl.SIEN MINN TAXXA DOPPJA
U BIEX TI(; I EV ITATA EVAtJ ONI FlSKAU
DWAR TAXX I FUQ L-1NCOM£ U FUQ IL- KAPITAL
II-Gvem la' Malla u l..(ivem lar-RepubbLika la- Cipru biJli jixtiequ jaghmlu
Flehim ghan- Mels.ien minn Tu .. Doppja. u biu liti evi lala evatjoni fiskal i dwar
tau; fuq I-",come u l-tap;lal. ftehmu kif gcj
B ""
KAPITC)LV I
GIIu tal.Fteh1m
ARTlKLU I
GhM P~rwmili
Dan iI·Flcliim gflandl,l japplilta gblll-persuni li bum. re$idenli 'I' 'Niche<! mill·
ISlali KontTaenti jew tat-Incjn.
ARTlKl.U 2
TlIXJCi Koputi
(i) Dan il-Ftchim ghandu japplit. g.tIat-tani fuq I-income u fuq il-Ir.apital
impost; fiscm Slat Kontraenti jew iwottodivitjonijiet poIititi jew I·awtorit.ajiel
Ink-al; licltlU. irrispenivamcnl mill-mod kif dawn jingabl1l.
(2) G ba ndhom jilq iC5U bl'laLa lUX; fuq J-income 1,1 fuq j]-kapital dawk iHau;
koUlla li iitu impost; fuq irrcome lotali, fuq kapilaJ 10lali, Jew fuq clementi ta'
~ jew U,' bpit.aJ, inkluJj tani fUQ tull qliegb Ii jsi. miHnufcriment ta'
propljcti mobbli jew immobbli, tau; fuq I-ammon! total; ta' pagi Jew sal arji mhallsa
minn impriti. kif ukon tau; fuq appreuamcnt kapitali.
(3)
It-taui dim n!; I; gl\alit.om japplik. dIn il-Ftehim huma;
(3) rCipl1l
;Haul fuq l·jncolPW!';
(i)
it-uw:a fuq I~ korporalliva ;
(il)
(iii )
il -kontribuzzjoni speqali
(iv)
it-tuxa fuq qliegh kapitali
it-tun fuq proprjeti immobbli.
(v)
(hBwn~kk i.tjed -it quddiem imsejha 'iHun ta' Cipt\l ')
(b)
rMalta ;
it_taul fuq I-inconv,
(hawnhckk i2jed 'il quddiem imsejha 'it-taxxI ta' Maha').
(4) Il-Ftehim ghandu japplika wkoll ghal kuU taxxI bhalhom jew li
_tamjalment tixbahhom 11 ghal taxxi fllq it-kapitali li jil\lI imposti wara d-data li
fiha din iJ- Ftehi m jiAj (firmlt b'tieda ma" Jew minnok, it-t&XXi emtenti, L-
awtoritajiet kompctenti ta' I-Istati Kontraenti ghandhom javta ... IiI KIII~in b'kllU
tibdil sinjifi kan ti li jkun sir fiI-Hiijiet taghhom rispcl1ivi ,i jirrigwarda ... it-tun ,
B '61
(S) Mintejja d-dispotittjon.iji~1 l·oh ra ta' da." 1.Art!klu dan il-Ftehim ma
japplitu glial UIJL'U mllallsa jcw h hlhaLlas rMalta bi r-Tala h hemm provdul dwarha
fis-su.banikolu (11) ta'J_artikolu 31 la' I.Att d .... ar ;t-T.u.a ruq 1'~lIc,:,~. (Kap. 123)
dwar I-ina':InK tan.abbli 11' p:rsuna I. tkun tabdem fiI-prod uu)ORI la le)! pt!lrOltum
li jip prodotl rMal,a.
KAPITOLU 11
Tlfsirirt
ARTIKLU3
TiftlM ~MraJi
Ghall-ghanijiet la ' dan il -Ftehim. kemm-il darba .-rabt. laJ -kliem rna
(I)
teflliep lIon'oh,.
(a) ,1-{TIlii RCiprv~ dissc: r ir-Repubbli ka la' Cipru inklld; iHcrritorju
nuzion,li, il-ballar lerrilorjali. il-bllta konlincntali . u tull tooa ohrali stond id·
dritt inlemllUjonali u l-lijijic::t tar-Repubblika ta' Cipru tieDel jew lista' minn issa
, quddiem liji lI.abbilitil bllala ton:a Ii fuqhil r-Repubbl iklta' Cipru Ikun ldem!a '
driltijiellOvrani jcw ikollha t urisdizzjoni jcw tu U driu u dmi T ichor;
(b) il-fraii " Malla" mela uhla fsens gcografi ku lfisser !I-Gti ra la' Malla, il-
Gtira la' Ghawdex u I-gtejjer l-ohra la' J'ArtipelaJu Ma] ti , f1imkien ma' l-ibhra
lerritOTjali laJhhom , u kun area barn mill-bahar terriloria]i la' Malta li , skond il-
liS; iDlemazzjonali, hi hekk imse mmijl jcw aktar 'i] quddicm lisla' lisscjjah, 111'11 il-
lig; ta' Malta dwar i]-8]811 Kon tinenlali, bhala area li fiha d-drinijicl la' Malta
dwar qieJh il-bahar u 5-soltoswol u r-riZorsi na lurali taghhom jislghu jigu
eurtilali;
(t) il -fratijicI uSl al Konlraenti" u ~ I -Istal Konlracnli I-ichor" ifissru, skond
ma Ichlle. ir_Tahla lal-kli em, ir_Repubhlika la' Cipru Jew Maha;
(d) il-frati upersuna" tinkludi individwu, kumpannija u kull korp idIOT la'
pem/ni;
(e) ii-fraii ~ kumpannij." disser kul! ghaqda korponta jcw kull entitl li
lilqies bhlla ghaqda korpora la ghal1-fi nijiel la ' taua;
(0 il- fratijiel "imprita la' Sill Konlracn l;" u ~imprita la'l-lstal KonlTICnl;
I-iehor" ifissru rispettivamenl imprita li lilmexxa minn residenl; la' Slal
Konlraenl; u imprita li titmcuI minn reside nli la'i-blat KonlTaenli I-iehor;
<I) il-frati Mn>U:tjonali" t!isser
(i) m-kat la' Cipru , kuJl individwu li jko1lu l:-tittadinanza la' Cipru u
kull persuna li ma tkuna lndividwu 1i likseb I-islal taJ hha bhala IIli bis-$3hlla
taJ_iigijiel fis-sehh rCipru ;
(ii) dwar Malla, kull ti ttadin la' Malta u kul1 persuna guridika , sotjcl~
jew as.sotjazzjoni ]i tik5eb dak I-islal laghha bis-sabh.a tal -litiiiet !is-sellh
rMatta;
(h) il-frati Mtraffiku intemazzjonali " lfine r kull trasport b'baslimenl.
b'ingenji 18' I,siru jew b'vett\lra fuq J-an imtladdma minn imprifa li jir.o1Jha I.
uffietju ta' tmeDij. effettiva taghha fi Slat Kont rlCnti , barn minD met. I·
bastimenl, ]·;ntenj; 'a' I-ajru jew venura fuq I·an ikunu mhaddma biss bejn
postijiet fl· lsta! Kont raen t; j·icl'lof";
il·frati ",,,,tont' kompetenti" lfosse.
(I)
Cipru, iJ-Ministru lal-FiIWUi ;ew ir' rlIppretenlant
(i) fil·kat ta'
awtorizzallic&h u;
(ii) fiJ.l<,at la' Malta, il· Ministm responsabbli gl'Jall·finanzi Jew If'
rappreientanl awtorittallieghu.
(2) A-applikaz:zjoni la' dan il -Flehim minD Slal Konlraenli kull fraJ:i li mB IklInx
imfissra fih ghandha , kemm ·il darba f-rabta tal. ldiem ma tehticp Jon'oI'Ira , iko UIuI I-
iSless tifsir kif mngl'll; lilha 181'11 il-lip la' dak I-lilat dWllr il-wuti Li clan iJ-Flehim japplita
gIIalihom.
ARTIKLU 4
Ruidenti
(I) Ghall-finijiet la' dan lI-F!Chim, iJ-frai;i Mrc:sidenti ta - Stat Kontraenti ~
tfiS$eT hll persuna li, tah! H-1iaijiet ta' dak I-Istat , hija suUetta ghat-tana
hcmmhekk minhabba d-domitilju_ ir-residenza, post laJ-maniU: jew xi kriterju iehor
ta' " orta bha! din. l:Wa din il-frati ma tinkJudix pers.una li hi $uUetta ghat-tux.
rdak I-btat unikament minhabba fi qliegh minn ghcjjun rdak I-Ism jew kapital li
jkun hemm jinsab.
(2) Fejn minhabba d-dilpoD12jonijiet tal-paragrafu (I) individwu jtun
residenti tat-kw, Stati Konlr&e nti , allun I-Istat tieghu gh.andu ji~ determi nat t if
;cj
(I) huwa ghandu ji tqies li huwa residenti ta-1-lsta! KontTaent; I; fih ikollu
dar permanent; ghad-dispofuzjoni tie&hu; jekk huwa jkollu daT permanent;
gh.ad-di5pOlizzjoni tieghu fit-kw! Stati, hllwa ghandu jitqies li huwa residenti
ta ' 1· lstat Kontraenti li m;eghu ir-relaujonijiet personal; u ekonomiti tieghu
jkunu J·aktar marbula (te ntTu la· interessi vilali);
(b) je kk 1-ls\a1 li fih huwa jkollu t.cc nlru ta · inleressi vitlli ml jistu jigi
determinal, jew jekk huw. ma jkollw: &had-dispotizzjoni t~&h u cia. pennancnli
ft-chda Slal _ huwa &hand u jilq ics li jkun residcnti ta' 1·1"" KOO Im:nli li fih
50Itu jirrisjedi;
(t) jekk huwa s-soltu jirrisjedi fiHewj: Stali Jew rebd. wiehed minnbom .
huwa pandu jitqic:s 1i jkun reside nt; la· 1·lslal KontTaent; I; lie&hu jkun
nllZl!jOnaii;
(d) jekk huwa jk un nazzjonali tu-tew! Stali Jew la' J·ebda wje hed
minnhom. I-awloritajiel kompetenti ta ' I·lstal; Kontraenl; &handhom jiddeaedu
I-kat bi ftehim hcjnielhom _
• 963
(3) Mela minhabba d-dispotizzjonijicl Ial-pilnl&n'fu ( I) persuna li ma Ikuml.
iodirid ..... tl""Q ro:$idcnti W-kw, Stati Konlrac:nti , din ghandha ghaldaqstant titqies
bhala resident; la' I-but Konlnenti kjn ikun jil1$ab il -po$! effelliv tal-maniii
ARTIKLU 5
Pemumtnli
SUlbbj/~nl
(I ) Ghatl·finijiet la' dan il-Ftehim il-fraii "stabbilimcnt permanent;" ttisseT
post tan-nepju flU li minnu jiti mmeui glial kollox je", fpani x-Iogl'lol la '
impritl.
(2)
l1-frati "stabbilimcRt permanenti" tinkludi b'mod spetjali
(.) post la ' mania;;
(b)
fe.gIla;
uffi~ju
(')
(d)
fabbrit. ;
(,) hanul lu-xogPloI;
(t) minjicrl . biT m-tejt jew 1.'-&lW, barriera Jew kull post ichor ta'
eslrazzjoni la' ritorsi nat ural; inkJui sit ta' drilling fuq i1-babar;
(i) an li Itun qeaMa tioben. jew prOlell ta' kostrtlZ2joni jcw uallazzjoni
Jew _roblait Jew attivil.jiet supcrvitorji li gI'landhom x'jaq$fllu ma' dan,
mela dilt I-an , proteI! jcw ."ivill ikom plu gIlal iktar minn sill xhur.
(3) Minkejja d-d~jonijicl 'a' qabd la' dan
I-Artiklu,
il-frati
~subbilimcnl
permanenli ghandha litqies li ml linkludill
M
(I) I-utu 11' fatililajiel ghlll-iskop biss 11' haina, wiri jew Iqassim la'
oUelti ;ew merlr.aM;ija li jlr.unu proprjelA la' I-impriu;
(b) il-tWnim 11' hatna 11' ~lIi ;ew merkanzija li Ikun proprjelA la' 1-
impriU ghall-iskop biu la' hain. , wiri Jew Iqassim;
(t ) it-liUnim la' haina la' oU<:lIi jew mcrkanzija li Ikun proprjcu ta' 1-
imprita ghall-iskop biss ta' protcssar minn imprita ohrl;
(d) il-liUnim la' posl fiss la' ncgozju ghall-iskop biss 11' xiIi 11' oggelti
Jew merkanzija jew la' gbir la' laghrif ghall_imprita;
(e) il-litmim la' post fiss la' ncgozju ghall -iskop biss li Ilghmel, ghall-
imprita, " i allivilA ohm la' xOrla preparalorja jew Iwtiljarja
(f) il-titmim ta' posl fiss ta ' negozju biss ghal Ir.uli lr.ombinUl:joni Ill'
allivilajict imstmmija fis-subparagrafi (I) SI (c) il,da ~ I-allivill koUba tal-post
. '"
fiy ta' nego~u Ii tohro! minn din jJ -kombinaujcmi tkun la' xorta p",plIr~ 10IJa
jew awtiljalja.
(4) Imprita la' Slat Kon lracnl; lilqics U jkollha stabbilimcnl perma ne nt; n· ISla1
Konlraenli '·iello. jc kk
(a) l-impriia twcnaq anivil.jiet 5\lpcMtorji rdak '-!stat I-icllor &ha' itUlr
minn sill diu. Ii jkollhom x'jaqsmu ma' proteU u ' kostn=joni , $Ulllaz2joni jew
asscmbl.gt li jl<un Qed isi r fdak '-l$llt '·ichor: jew
(b) ikun 'led jinluu Jew jigi st.ll" laghmir konsiden:voli rdak I-bill! I-
icTlor. minn, gI'lal jcw b 'kUnlT. 1t rna' I-imprita; jcw
(~)
]-;mpriia (Wellaq attivilA 5upcrvi rorja fdak I-lstat li jkollh. x'taqsam ml'
,·ut .. tat-Iaghmi. imsemmi fi s-suhparagrafu (6).
(5) Minkejja d-dispoZizzjonijict tal·paragrafi (I) u (2), met. pcrsu ll. _ li ma
thnx .tent ta ' ~tatus indipcndcnti li gba!iha japplika '-paragrafu (6) - Iagixxi gII an-
nom ta' imprita It ghandha. It sollu (wettaq fi Slat Kontraenli awtorit.illi tikko nkludi
ku nlrlui f isem I-irnprita, dik I·i mprita ghandha lilqics Ji ghandha slabbi tirnelll
pennl nenli fdak 1-001 dWIIT kuLl Il tiviti I; dik il- persuna taghmel ghaLl-imprih,
sakemm I-auivitajiel la' ru t il-persuna rnl jkunWE limilati ghaI dawk imsemmija fil -
panlgnfu (3) Ii, kieku mweuql minn post fig 11' nc:gozju, ma jaghmlWE dan iI-posl fiss
la ' negozju slabbiliment pennanc:nli tabt id-dispotiujooijict 11' (\ak il·panlgrafu.
(6) Imprita ta' Stat KonlIlen ti ma gl'l.andhier. tilqics li jkollh.a stabbiliment
permane nti fi Slat Kontraenti iebor gl'l.aliex biss Irneui negoz.ju fdak I-Istat ichor
pennezz la' sensal, atent general; b'kummissjoni Jew xi agent iehor bi stilUS
indipenden li , sakemrn dawk il-penuni jat i:uu fil·konordinarju tan-negozju taghhom.
IMa, mcta I-auivitajiet ta ' dak I-agent ikunu gI'I al kollox Jew kwaii ghalko llox dedikati
gl'Ial dik J·imprita, buwa ma ghandux jilqics bhaJa atent bi status indipendenli jekk il-
Iransaujonijiel bejn I-atent u l·i mpri ta ma jkunux uru fkundizzjonijict at arm ·'/tfl8th .
(7) JI-fau li kumpannija li tkun residenl; la' Slat Konlraenti tik kontrolla Jew Ikun
kon lrolJala minn kumpannija 1i lkun reside nli la' 1-15Ia\ KOnlraenti I-ichor, Jew li
tmeui negozju fdak 1-ISUlI I-ichor (IIeW permczz ta ' 5tabbilimenl pennanent; IleW
xon'ol'l ra), ma ghandUJ< fil'l innifsu jitkO$lilwixxi xi .... allda mill-tumpanniji bttala
51abbiliment permanent; ta' l-ol'l ra.
KAPITOI.U 1II
ARTlK l U 6
. Il1com t' l'I1i"" P,oprjtl,) Immobilja,;
( I) Income miksub minn resident; la' Slal KOll1raelll; minn proprjetA immobi ljari
(inklut income minn ltoghol fl-Bgrikol!ura Jew fil-boskijiet) si twata fl- Isla t Kont raerll; 1-
idlOr jiga' jiii nlaual fdak I-btal I-ic hor.
(2) II·fraZi Mproprjeli immob[ljari gl'l andu jkoll ha l-islCM tifsir Ii gl'landha lal'l l il·
H
Ilg; ta "1·lslal Konl"...n li li fih i1-proprjcli li Ikun hijasitwala. Il· frati gl'Iandha fkull kat
B
'"
linktudi proprjetl attessorja p i proprjell immobiljari, bhcijc m U lapmir utal; n·
agrikolll1fl1 jew fil-bosltijiet , drinijict Ii gIIatibom japplltaw i<klispotizzjonijiet tal -ligi
jenen.li dwar p ..... pTje .. immobiljari , utufrutt ta' prop!jell immobiljari u dri ll;jicl ghal
blasijicl li jvarjaw jew fissi bFlala kumpens gIIa1l-hdim la'. jew gIIaU-jedd li jinhadm u jew
jitu esplora ti, depatiti mineral;, gIIcjj un u riUlf'$; ohra natural;; bastime nti , dgllajjes u
inte n;; la' t-ajru ma gflandoornx jilqiesu ohala proprjcli immobiliari.
(3) Id-dispotiujonijie t laI-paragrafu (I ) gllandhom japplikaw glial intom~ I;
jinki5eb mill-ui:u direll, kiri , je .... uiu la' kull xon'ohra la' proprjel~ immobiljari.
(4)
Id-dispoiil2jonijiel tal-paragrafi ( I) u (J) ghandhorn japplikaw utoll gha!
~ minn p!Upfje!.t. immobiljari ta' impriia u glial in~ minn pmprjetl
immobiljari 1; thrn utata &hal1~adi ta ' servizzi IX'r1Onali indipendcnti.
ARllKLU 7
Profitti minn Nt gotju
(I ) II-profilli la' impriia la' Slal Konlraenli gI'Iandhom jigu nuu[xoli biss rdak I-
!sUlI kemm-il darba I-imprita ma Imen ix negolj u n- ISlat Kontraenti Hellor ~rmezz
ta' Aabbilimenl ~rman.enti li jkun qicgtlcd MmmMkk , k kk I-impri!a tme.ui nego:zju
kif intqal qabel, iJ-profitti 11' l-impriZa jislgl'lu ji&u nlan:ali D-Isllt I-icllcn iroa I'liss glial
dik il-parti minnhom li humlll lribwibbli g!'la! dak j,islabbililTK'nt permanenli.
(2) Bla llsara gI'Iad-dispo.tizzjonijiel lal-paragrafu (3) , rnela irn prita la' Stal
Konlrae nti Imeui ncgozj u n-Istat Kontracnli I-icllor permezz la' stabbi liment
~rmanenli li jkun qicglled lIemmhekk , gI'Iandhom jigu allrib",iti lil da k I-istabbilimcnl
~rmane nli rkull Slal Konlraenli I-profitti li kien ikun mistenni jagl'lmel kie ku kien
impriia dislinta u scparata li laMem D-istess allivi lajiet j.cw ohrajn bllaJoom lahll-istess
kundinjonijiel j.cw ollrajn bllalhom u li lahdem indi~ndentemenl glial kolLox miU-
imprita ti taghl'la l1iia slabbilimc: nl permanenli j.cw mill-imprii:i ohn assctja li li litlralta
maghhom,
(3) Biex ji&u slabbili li I-profitti la ' stabbilimcnl perm anenti, gIIandhom ikunu
permessi bllala tnaqqis dawk I.ispejj~i I.i. jsiru gha~I-~anijiet. ~al-ku,:"~er~ la'. I
istabbiliment permane~ti ma$~duda 1-\speJjc:1 c.t~kutu.vl u a.mmmlstr,a1l1VI I~ ne rah It
jsiru , sew n-blal 11 fih l'lstabb,hmcnt permanentl Jkun Jmsab Jew band 01lr3. ~da e\xla
tnaqqis bhal dak roa gI'Iandu jig; permess dwar ammonti, je k~ .ikun hemm , Imll~l~sa
(b'mod differenli milli bl·itbors la' spend atl~ali) mi~! -istabblhmcnl permanentl ~ill
uffitqu prinCipali la ' !-imprita iew xi wiehed mlll ,uffittji l-ohra taghha, bhala royal/lu_
drittiiiet iew hlasijiel ohn bIIa! dawk lalli jinlubw pa/mlS jcw drillijiet ohra . jcw bllala
kummissjoni, ghal gllanijiet spctiftti imwellqa jcw gI'Ial-lmenija, jcw blid fil: kat ta'
imprita banka rja , blla!a mghax fuq nej;es mislufa liU·istabbilimcnl pe.rma~nll . Hek~
ukoll, meta jigu determinati l-profini la ' Slabbilimcnl perm anentl gli al ammonu
milluba (b'mod differenti milli bl·ithors la' spend allwali).mill-isla bbilimenl
permanenti lill-u!fiCCju prinCipa li tal_im pri1B jew lil xi wielled mill-uffittji l-ollra
tagh ha , bhala royal/its. driuijiet jew lIlasijiet ohTa bllal dawk talli jintutaw pau" 1J Jew
drittijiet nhra . ;ew bha!a kummiss}oni ghal scrvizzi spct:ifiCi imwetlqa jew ghat-
Imcnija . jew, hlid fil,ka1 ta' imprii:a bankarja bhala mgl'lax fuq ncjj.cs mislufa liU-
uff..:qu prinCipaJi la' l,i mprita jcw lil ~i wielled mill-uffiCCji l-ohra lagh l1a.
(4) Ebda hag. rdan l_ Anikiu ma ghandha tolqoll-appl ikanjoni ,,' xi lig; la ' Slat
Kon lraenl; li jkoUha ~ ' taq$lm ma' kif jig; stabbi!il kemm persuna gI'Iandha Ihal1as bhala
lana, in klui Ii jigi slabbilit kcmm ghandu jilhaJlas bl-u1u lad-diskrezz}oni Jew bl,
gl'Icmil ta ' slima mill-awtorit~ kompele nli la' dall 1.-lsll l fk~ I; flb.om, mil ..... g.b~.~ 1-
aWlorill kompctenti la' dak I-!sl at ikollha. ma Jku n~ ~Ibbll )e~ prattlk~ h.ll~
KCertal; lti jkunu l-profiUi 1; kcllu Slabbiliment permanent! . kcmrn-ll darba d.k .I-li$i
tig; _pplit .lt, daqsktmm ikun jippennclu \-taghrif li jkollha ]-awtorill kompelcnll,
b'mOO 1; jbn konsislcn li mal -prinCipii ta' dan .·Artik]Il,
(5) Ma gbandhom jigu anribwili ebda prolilli III stabbiliment permane nt;
minbabba biss ix-xiri minn dak l-istabbilime m permanent; la' oUett; jew merkanzija
g,hall-imprih.
(6) Gl'lall·fjnijiel lal-pal1lgrafi la' qabc l. il_profilli li gl'I andhom jig" allribwiti liIl-
istabbi'iment pcnnancnti gl'landhom i.itu. stabbi.lili ~l.isl~ ~?d minn s;coa gbal sena
kemm-il dam. ma jtUM hemm I1Igum lalba u bittcJJcd bielt ISIT kuntraT)u .
(7) Id-dispotizzjonijic\ la' dan I-Artiklu m'cJ'Iandhomlt joIqlu <kiispotizztooij'et
tal-liii ta' Stat Kontraenl' dwar it'lassavjoni ta' profilli fuq in,ncgcnju la'
assikurazzjoni.
Meta proflni jinldudu ~lIi ta' income li qed jigu l raUal i separatamenl
(8)
r An ikli ohra ta' clan i/,Flellim, allura d-dispmivionijiet ta' dawk I-Arl ik li majkunllX
milqutl bid-dispotizzjonijiet ta ' clan I-Aniklu,
ARTIKLU 8
Traffiku InterTUlnjOM/i
<I) II-proli tti mic-tbaddim la' bastime nli, ingenji la' l-aj ru Jew ven uri fuq I-art fi
traffih intemaajonali g/landhom ikunu luxali biss fHslat Konlraenti fein ikun jinsab
il-posl la' Imeuijl effellivl lal-imprita,
(2) Jekk il-posl ta' tmc.lXija effcttiva la' impriia tal-Ibabbi r tkun abbord
ba$limen l Jew opra lal-bahar, dak I-uffiocju g/landu gbalbckk jitqics 1i jkun jillN-b n-
Istlt Konlrac:nli fein ikun jinsab il-port printipali ta' dak il-baslimen t Jew opra lal-
bal'Iar, Jew, Jek k dak il_port prinoSpali ma jkunx je.ti$li, ft-hlat Kontrac nti fej n ikun
joqg/lod min i1'laddem il-basliment Je .... opfllal-bahar,
(3) Jd-dispotiujonijiellal-paragrafu ( I) pandhom japplitaw uko ll g,ball-profini
mik$uba mill ,parte6paujoni rpool, ncgo.tj ... joint Jew aiCnxija intcmazzjonali ta '
thadd im.
ARTlKLU 9
Impriti AJWtjuti
(1)
Mcta -
<a> impriia la ' Slat Kontracnli tipparte<:ipa din:llament jew indin:ttamenl
fil-tme:u.ija, kontroll tew kapital ta' imprita la' I-Istal Kontra<=n li I-iellor, Jew
(b) l-iste5$ persuni jippartetipaw dircllament iew indin:llamc nt fit-
tmen ija , kontroll Jew kapital \I. ' imprita 11' Stat Kontracnli u ta' iAlpriia la' l_lstat
Kontracnli I-ichor,
u fkuJl kat jiAu maghmula jcw imposti kundizzjonijiel be;n ii-tewt impriii fir-
relazzjonijiel kumm crtjali few finanzjarji la ' bcjnielllom li m. jaqblux m.' dawk Ii kieou
l iP. magllmula bc:jn impriti indipendenti , fdat jI.kat profit! li, kic ku ma kienu~ dawk
il·kundizzjonijicl , tieDU jakkumulaw ghal wallda miLI-imprit i, itda minllabba dawk il-
kundizzjooijiet mB gewx. bckk akkumulati, jislgtlu jigu inlduti fiJ-profitli la' dik 1-
imprita u intanal' Ikond hekk ,
(2) Ebda haga fdan J-Arliklu magl'landh, lQlqotl-appHkazzjoni la' xi li~ u' Stat
Kontraenti li jko Uha x'laqsam rn. · ki f jigi slabbilil kemm ghandha tilhaHas tun bl-utu
tad-diskruzjoni ;ew bI-gbernil la' suma mill-awlori!' kompetenlJ la ' dak I-Istat fkati li
fihom , miHaghrifli 1·awton" kompelcnl i la' da k 1-lslll ikollha. ma jkullJI possibbli jcw
prattiku Ii jiji $Iabbilit xi jkunu I-profi lti Ii kellha imprib . kemm -il darba iJ-ligi lip
applikala, daqskemm ikun jippcrmetti Hagl'lrif Ii jkoUha l-awtorilA kompele nli, b'mod
li j!<un konsisle nli mal-prin<!ipji la' dan I-Artiklu_
(3) Mel. SUit Kontraenli jinkludi fiI'pro!iUi la' imprita ta ' dak I-HilI , u jinlaxxa
skond hekk, profitti li fuqbom impriia la ' I-Islal Konlraenli I-ichor gicl inlaxxala rdak
1-lslal I-ichor u I-profitti hekk maghduda jkunu pmfilli ti kienu jinqalgliu mill-impriia
la' l -e~cI Slal imsemmi kieku I-kundizzjonijiel maghmula bejn it-i.ewg im priti kienu
dawk li kienu jsiru bejn i.ewa imprit i indipcndenli, allura dak 1-lslal I-iehor ghandu
jaghmel il-libdil xieraq a-ammonl lal-Iaua imposla hemmhekk fuq daw~ il-profilli.
Biex jigi stabbi!il il-libdil, ghandu jill iehed qiel ~ ie raq lad-dispoi:izzjonijiel l-ohra la '
dan il-Flehi m u l-aWloritajiel kompelenti la' Htlati KOntraenli ghandhom jekk ihossu
I,bronn jikkonsullaw lil xulxin ,
ARTl KLU to
(I) Dividendi mhallsa minn ku mpannija I; Ikun residenli la' Stat Kontracnli IiI
resid enti la' I-Istal Konlrae nti I,iehor jiSlghU jigu intan ali r dak l,buII I-ichor ,
(2) IIda, dawk id-d ividendi jislghu jigu inlaxxali wkoll n- Islati Kontraenli li
liegl'tu j-kump'IIlnija !i Ikun Ihallas id-dividendi Ikun residenli , u skond il-ligijicI la' dak
I- isl at, iIda
(a) mela d-dividendi jithal1su minn kumpannija residenti rCipru lil residenl;
la' Malla li jkun is-sid bent:fi~jarju tad -dividendi , iHaxxa la' Ci pru hekk imposta
m 'ghandhie~ Ikun iijed minn IS fiI-mija la' I- ammon t gross lad-dividendi
(b) mel. d-dividcndi jilhallsu minn kumpannija Il:sidcnli la' Malta Iil
residenti la' Cipru li jku n is-sid bcnefi~jarju laghhom il-Iaxxa la ' Malta fuq ].
ammonl gross lad-dividendi ma ghandhiex Ikun iijcd minn dik imposla (uq il-
profilli li minnhom jilhallsu d.di~idendi.
Dan iJ-paragrafu ma jolqolx il·tassazzjoni la' kumpannija ghar·rigward tal-
profiui li minnhom jilhal lRJ d-dividc ndi.
(3) Il-fr&ti '"dividendi " ki! utala f'dan I· Arliklu lfissc r inCQftU: mi nn aujonijiel,
azzjonijict "jouWllnCt" Jew driuijiel "jouwanct"', azzjonijiel f'minjieri , azzjonij iellaj-
fondalUri Jew dri n ijicI ohra. li ma jkunux lalbic l gbal dcjn. li jipparTeCipaw fi)·profiui ,
kif ukoll incomt min n jcddijicl korporaui vi oI'Inlli huwa mcqjul ghall-fin i laHaxXl 1-
iSlcss bhal inCQme minn azzjonijict skond il-ligijiel la' dak I-Istal li fih lkun Il:sidenli I_
kumpannija li lagl'lmcl il-tqa~~im.
B96B
(4) Id-dispotinjonijict tal_paragrafi (I) u (2) ma ghandhomlt japplikaw je kk is-
sid benditjarju tad-dividendi.li jkun resident; la' Stat KOn!raen!i, imcXIi negozj u ft-
bUll KOlllracnti '·ichor, li licghu tku n resident; l-kumpannija li t1'lallas id-dividendi,
pcrmev: ta' stabbiliment permanent; lijkun si lwal hemmhekk,}cw li jkunjaqdi fdat 1-
Ista! I-iehor serviu personal; indipendenti minn bati stabbilit $ilwat hemmheU: , U 1-
holding 1i dwa rhorn id-di~ideDdijkunu mhaJlsajkollu x'jaqsameffettivamem ma' dak 1-
istabbiliment permanent; jew baZi stabbilil. FdalI: il-W id~jonijiel 1.1' 1-
Artildu 7 jcw J·Aniklu 14. skond il·kat. ghandhomjapplikaw.
(5) Met. kumpannija li tkun resident; ta' Slat Kontraenti tikseb profill; jew
income mill· lslal Koolr&cnl; I-ichor, dak 1·15111 [·iehor ma jista' jimponi ebda tllXXa fuq
id-dividendi mhallsa mi1l·kumpannija, hlie{ meta dividendi bbal dawn jithallsu lil
raidenti ta' dak 1· lstM l·iehor jew ~fejn il.holdillg ti dwaru jithallsu d.aividendi jkoll u
x'jaq~m effettivament ma' stabbiliment permanenli)ew ma' bati slabbilil silwal fdak
l-Istal I·iehor. Jew ji$Su~eaa I-profitti mhu~ distribwiti Tal-kumpannija ghBltulIB fuq
il-profilli m hu~ distribwiTi, anki jekk id-dividendi mhallsa jew il-profitti mbWl
dislribwi ti jiir.konsistu fkollox Jew fparti minnbom minn profitti jew inrome ti jinqalghu
fdak 1-lstaT I-iehor.
A RTIKLU 11
Mghtu
(I) Mghu li ji nqala' fi Stat Kantraenti u li jithallas liI residenti la' H STat
KontraenTi I-iehor jisTa' jigi ntauat fda k I-Istat I-iel'lor .
(2) IMa, dak l·imghax jista' jig; nTaual n· lstal Kontraenli fejn jinqaJa', u skond
il ·lig;jiel ta' dak 1·lsla t , itd3 jek k min jiti:evi h ibn is-sid benefiqarju la' I·imghu il'
Ul.Ua hek!'; imposta m'ghandbitx Ikun itjcd minn ID fil-mija la·l·ammont gross ta']-
imghax.
(3) Minkejja d-dispotiz:z;onijiet lal-pall",fu, (~) m~u .I,i jinqa~a'. ,fi ~~I
Kontraenti u miksub miU-Gvem lal·lstal Kontraenlt l·to:hor mkJUZI sollod'V1tJOntlto:t
poliliCi u awtorilajict Iokali tiegflu. il-Bank Centrali jew ku~1 karp slat.uto~u la' dak I
!stat Kontraenli l·idlOr dwar selfjew kull kredilu maghm ul lew gaTanllt m,II·Gvcm ta
dak 1_lstat Kont raenli I-ichor inlduti souodivitjonijict politic; u awtori"jiet lokali
t ieghu. il-Bank Centrali jew kull korp slatutorju t.a· dak I- ~tat KO~ltTaCnl i I-ic hor
gflandu jkun cicnl; mit .taua fda k 1-ISlal KontTlenl , 1-e_elllmemmJ .
(4) II-Irati M mghax~ ki f utata fdan I_Artiklu lfisse r ~~ ~inn drittijiel &hal
dejn ta' kun I onl , sew jekk ipotckali sew je k~ le , u.~w jek k J3~II I-Jo:dd gh~ se~m fil-
profitti lad-dcbilur JeW jekk le, u b'mod partlkolan : '~ mlnn asslg.~.rauJOmJle.1 lal
Gvem u ~ minn bonds jew 1k~1IlIlU3, inkluti prtm,wns U premJIJlel anness. ma
assiguranjonijiel , bo"th jew Ikbtnlu,a bhal dawk . Kull l'Il as .!~' pc~ali dovUI. ghal
papment li)sir lard ma gbndux jitqies bbla mgl'lu gl'Iall-gbntJ,el la dan I,Art,klu .
(5) Id-dispoiiujooijict tal-paragrafi (I) u (2) ma ghandhomx japplikaw jek k is-
sid beneficjarju ta' l-imghax, li jkun residen t; 11' Stat Konl raenti, ikun qed imeni
negozju f)·btat Kontraenti I-iehor li fih jinqala' l·imgl'lax J)C'TlmU la' Slabbiliment
pennanent; sitwal hemmh.ekk . jew jagh.mel servitzi personali indiJ)C'ndenti fdak 1-1$111
l·iel'lor minn baii stabbil it silwat hemmhekk , u d-dritt gh.al dejn Ii dwaru jitbllas 1-
imghu ikoUu effellivamen t I'j3<!sam ma' dak I-iuabbiliment pennanenti jew bati
stabbi lil . F"dak il·kat id-dispotizzjonijiet la'l-Aniklu 1 jew la'I-Aniklu 14, skolld il-
W, gltandllom japplikaw.
B ""
(6) t.,.imghax ghandu jitqics Ji jinqala' fi Slat Kontraen t; meu. mill ihallas jlr;un
dalr; ]·lstBI innifsu, souodivitjoni polilika, aWloritil. ]okaJi Jew resident; la' dak 1- htat.
Meta , itda. il-persuna I; thallas )· jmgrllu, sew jckk tkun resident; la' Slal KODlracnli
sew jekk le, ikollha fi 51al Konlracn ti slabbiliment permanent; jew baii stabbiUt li
micghu jkoUu x'j aqsam id4ejn li dwaru jkun thallas j·jmghu, u dak j·imghax ilulII pit
,,' clair; I-istabbiliment permanent; jcw baii slabbilil. allura dak I-i mghax ghandu jilqies
Ii nqala' n·ll;lal Ii fih ikun sit .... al I-istabbiliment permanent; jcw il-baZi stabbili t.
(7) Mela, minhabba re~ni spetjali beln mill illalLas u s-sid benefiCjarju jew
bc:jniethom it-tncjo u Jli persuna Ohta, l-ammonllD' I-imghu imhallas, meta jilqies id-
drill gbal de;n li dwaN ,kun Iballas, ikun itjed milJ -ammonlli kien ikun miftiellcm be;n
min ihllas u Hid benefitjarju fin-nuqqa$ ta' dill: ir-relaujoni, id-dispotinjonijiel la'
dan I-Al1iklu gbandhom Japplikaw bi$S gball-ammonl I-abllar irnsemmi. F'kat bhal
dak, il parti tejda tal-hlasijiet tibqa' taxxabbli skond il-Iigijiet ta' kull Stat Kontraenti ,
meqjusa b'mod lIieraq id-dispotiujollijiet I-{)hra ta' dan il-Fleh im.
ARTIKLU 12
ROylllria
( I) Royllllia li jinqalgl'lu fi Stat KontTlenti u Ii jitl'lallw lil residen.t; ta ' I-btat
Konlnenti I-ichor jislgI'Iu jii;u ntunti f dak l-btall-ie:tIor.
(2) IMa, dawn ir·royaltiQ jistghu jigu nlllllXati wkoll fl-Istat Konlraenli li fih
jinqalghu, u skond il ·ligijiet ta' dak I-!stat, it da jekk mill jiTtevihom ikun is-sid
benefigarju tar-,oyolli~1 it-laua hekk imposla ma ghandhieJl Ikun itjed minn 10 fil ·
mija la' I-ammon! gross lat·royaltit.!.
(3) Il-frati '· ,oyal/it.!" fdan I-Artiklu lfisser hlasijiel jew kredili , sew jckk
pc:rjodia iiCW jc kk le . u b'kull mod kif jigu deskritti jc w mahdumin, sal·limilu Ii jsiru
bhala kumpens
(a) ghall-utu la' , jcw gball·jcdd 11' I·utu. ta' kull copyrighl. invcnzjoni .
disinn jcw mude:lI , pjan , formulajew pt OCesssigriet, IrIM1t rMrk jew kuU proprjetl
jew jedd iehor bhal dBWk;
(b) ghall-utu la', jcw ghall-jedd la' I-utu la', kull laghmir induslrijali,
kummerl:jali jew Jljentifiku ;
(1:) ghall ·gMli la' laghrif jew intormazzjolli la' lIorta xjentifika. Ic knika,
industrijali jew kummertjali;
(d) gI'Iall-gI'Ioli la' kull ghajnuna Ii ghandbl x'taqsam ma·. u hi sUMidjlrja
gI'Ial , u li lingbala bhala mod li tippermelli I-a pplikw:joni jew it-Igawdija ta', kul!
proprjedi jew jcdd bhal dawk imsemmija fi5-$ubparagrafu (a) , "uU tagl'lmir bhal
dak imsemm i fiHubparagrafu (b), jew kull laghrif jcw informazzjoni bhal dawk
imiiCmmija fit-subparagnfu (/:);
(e)
ghall -utu la ', jew ghall-jedd la' l-uiu la'
(i)
filmsa nemalografil:i;jew
(ii) films jew video IOpt.! ghall-uiu fuq it·tclevitjoni; jcw
(ili)
lapel ghall·uiu tax·xandir bir-radju; jew
(f) &hal IOlIeranza lotali jew parzjali dwar I-utujew I-ghoti ta' kull proprjel~
jew jedd imsemmija rdan il-paragrafu.
(4) Id·dispotizztonijic\ lat-paragrafi (I) u (2) ma gbandhornx jappJikaw jekk is-
sid bener.qarju tar-royal/in, li jltun residenti la' Slal Knotraenti, ikun qed imexxi
negozju f1-lslat Konlraenli I·;coor li fih iT-roya/lia jinqaJghu pennez:z la' stabbil iment
permanent; sitwat hcmm hekk, jcw ikun Qed jaqdi rdak I-Istall-ichor sc:rvizzi personali
indipendent; minn bati stabbilit sitwat hemmhekk, u d4 riu jew iJ-prQprjda Ji dwarha
jilllall$u ,-royaltin ikollu x'jaqsam effcuivamenl ma' daIt I-istabbiliment pennaneDli
jcw ma' dak il-bati stabbilit. F'dak il·kat id-dispo:l:izzjonijiet ta' ]-A rtiklu 7 jcw ta' \-
Aniklu 14, skond il-Itai, glIandhom japplika ......
(5) RoytJltiu glIandhom jitqiesu I; jinqalgllu fi Slat Kontraenti meta min
illal!asoom it un dak I-Istal innifsu , 5OIIo-diviitoni polilika, aWloril.t Iokali Jew residenti
ta' dak I-Istal. Mela. iida. ;I-persuna I; IhaUas ir-roYllltia, sew jekk Ikun residenli la'
Slal Konlr&enl; sew jeltk le, (kollha fi Slal Konlraenli slabbilimeo l permanenti Jew bati.
stabbilil li dw:l.ru jkun sar l..:>bbl;gu I; jilballsu H oylllties. u dawk ;r-royllltia ikunu f-
I"C$ponsabbill.t. la' dak I-islabbilimenl permanenti Jew bafi slabbilil , aIIufa dawk if-
roylll,,'c gI'landhom jilqiesu li jinqalghu n-ISlal li fih i!tun qkghed I-istabbilimenl
permanenl; Jew il-baZi slabbilil ,
(6) MCIlI, minhabba r-rela.ujoni spcfjali bejn min ihallas u s-sid beneflCjarju Jew
bejniclbom SIe$$ u xi penuna obra, I·ammonl lar-royaltit:l, meta jilqies i-utu, id-drill
Jew I-infonnazzjoni li ghalih ikunu mballsa, i!tun iijed miIJ-ammonl Ii kien ikun
mifliehem bejn min iJlaJlas u s-sid benerttjarju fm-nuqqas la' diIr. ir-relazzjoni, HI-
dispoiinjonijiel la ' dan I_Arliklu ghandhom japplihw biss ghall-ammonl I-ahhar
imsemmi, F'dak il-kat, it-parli hjda tal-hlasijicl ghandha tibqa' laxxabbli skond it-
tipjiel la' kuU Slal Konlraenli. mela jilqiesu d-dispotizzjonijkl l-ohra ta' dan il-Flehim,
ARTIKLU 13
TrtlS/trimNIIID ' Prop,jtld
(I) l..co~ Jew ql;"gh mil-uasfcrimcnl la' proprjetil immobbli , kif imfissra fil-
pal1lgnlfu (2) la 'I·Aniklu 6, jislghu jigu nlaual; fl-l sl81 Koolraenti fejn l!tun tinsab diIr.
iJ·proprjel.t ,
(2) Incomt Jew qliegl'l mil-Ifasferimenl la' ishma je ... in lCressi komparabbli
rkumpannija, li I·ass; laghha jkunu gbal kollo~ jew prinCipalmenl jikkonsiSlU fi
proprjel.t. immobbli. jistghu jigu nlaxnli f)·islal Konlraenli fejn ikunu jinsabu I-assi jt ...
I-ass; printipali tal-kumpannija,
(J) l..colm Jew qlkgh minn Irasferimenlla' proprjetil mobbli li Ikun lifforma
pani mill-proprjel.t tan-negozju la' slabbilimenl permanen ti li imprih la' Slal
Konlfaenl; jkollha fI-hlal Konlratnl i I-ichor Jew la' proprjel~ mobbli Ii l!tun
lapparljeni lil baii stabbililli jkun ghad-dispoZ.izzjoni ta' Tesi<:kmi la' Slal Konlraenli fI-
ISlal Kontraenl; I-ichor ghall-fini la' qadi la' servizzi personaLi indipendenli inktut dak
il-<tlitgh miHnehbija la' dak l·i5tBbbilimenl permanenli (wahdu Jew ma' I_imprita
sl'liha) Jew la' dak il-bati slabbilil, jisla' jigi inlaual fI-!J;lal I-iehor.
(4) I~omt jew qliegh mil-Irasferimenl la' bastimenli. ingenji la' I-ajru u velluri
fuq I-an Ii traffi!tu inlernaujonali Jew minn proprjel~ mobbli li !!tun lapparljcni lill-
•
operaz:zjoni la' dawk il-mezzi ta ' trasport gllandhom iku nu taxxabbli bis.s n-15tal
KODlraenli rejn ilmn jinsab il -post la' Ime ~~ij a effettiva la' I·imprita.
(5) l ncomt jew ql iegll minn trasfcriment ta' tull proprjet ~, barra minn dik
imsemmija fi l-paragrafi (I). (2). (3) u (4) ikun taxxabbli biss n· ISlat KOnlTaenli li tiegllu
min ibiegfl ik:un residenti.
A RTIKLU ]4
( I) Qliegll miksub minn resident; ta' Slal KOn ll'8C nli gI'Ial servizzi profeujonali
jcw &lIivitajict ollra la' kanlltru imlipendenli ikun luxabbli biss fda k j·IS181. IMa , dak
i1-qliegll jma' ftC-ti rkOSla nzi Ii tejjin jigi ntaus! n· ISIII Konlracnli I-ichor
(a) jetk ikollu bati fiss regolari ghad ·dispotiujoni tiegt", .. f\-!stat KontrllCnti
I-ichor gI'Iall-qadi ta' I-I ltivi lajielliegllu rliema kat dik il-pan; bis$ mill-u,CDmt'
tiegllu li liD aUri bwibbli gI'Ial dalr; il.bUj flSS tista' l it; nlauala f dat HmI
Konlracnti '.idlor , jew
(b) jckk il-qagnda licgl'lu n- ISlal KOllITaemi I-icflor Ikun gI'Ial Unien jew
tminij iel Li fiHOlaJ ikunu jglOO jew jaqh1u 1-183 gumala malu l xi perijodu la' Inu-il
xahar;jew
(t) jekk ir-rimunerazzjoni ghas-serviui licgllu n-blal Konlraenli I-iehor
Ikun miksuba minn residenli 11' dak '-ISIIt u Ikun ak tar minn l'Iamesl clef dollaru
Amerikan (US $5 ,000) malu l is-sena kalendarja, minkejja li I-qagl'lda liegl'lu f dak
1-lstallk un gl'Ial tmien jew tminijiel li fit-Iotal ikunu anqas minn 183 gum ala malUl
dak il-perijod u la' Inu,il uha r,
(2) lJ ,frati "servizzi professjonali" tin klud i spetj alme nt alli vitajiel indipendenli
xjentifit i, letterarji, artistiti, cdu kallivi je w la' lagl'l lim kif ukoll atlivilajiel indipendenli
la' tobba , avukali, inglniera, perili. denl isll u QCCQunUlfIts,
ART IKLU 15
Suviui P~.so",,1i DiTWnd~",;
(1) Bla hsara gI'Iad-dis~ujonijie l la' l-Artikli 16, 18, 19 u 20. salarji. pagi u
kumpens ichor bl'lal dan 1i jm kiseb minn residenli la' Stal Konlraenli dwar impi~g
gI'Iandhom ikunu la,u abbli hiss rdak 1-l$ul kcmm-i l darba I-impieg ma jiglx eurntat n-
hilt Kontraenli l·icl'lor , Jek k I-impiea jigl hekk eiertilal , dak il-kumpens 1i jinkiscb
minnu jisll' jig; inlun l fdak 1-l5tal l·iel'lor ,
(2) Minkejja d-dispotiujonijiet tal-paraarafu (I), kumpens Li jinkiseb minn
residenti la' Slat Konlraerui dWlr tmpicg dcrtilal f)-!slal KODlTRnti )-iehor ikun
lanabbli hiss f)-Istal l-e_cl imscmmi jekk
(a) min ji rtevill itun qicglled f),l5tat )-ichor gl'Ial imicn jew Zminijiel 1i fil-
lotal ma jkunull aklar minn 183 gumala rxi perijodu la' Inax-il ubar ; u
(b) il-kumpens ikun iml'lallas minn , jew risem, printipal Ii ma jkunx
residenti ta' '-Islll) -ichor , u
(~) dak il- kumpens ma jkunx pit fuq I-islabbilimenl permanenli jtW baZi
Slabbiijl I[ l-prinoSpal ikolE ... D- lm! I-iehor.
(3) Mintejja d-dispatizzjonijiel la' qabel la' dan l-Aniklu , kumpens miksub
dwar [mpieg etcml.! abbord bastimcnt. in~nji ta' I-ajru }CW vellura fuq I-an
imhaddma 6 traffi itu intemazzionali lista' Itun tanabb]i n-Ista! Kontraenti fejn [Jr.un
jimab il-post la' Ime:ulija cffel tiva tal-imprita,
ARTIK LU 16
Drirtijin ttJd·Dimturi
ld·drittijiet u I'Ilasij iel si mll; tad-dircuuri li jinkisbu minn reside nt; la' wiched mill-
[stal; KOnl raenli fil-kariga lieghu bbala membru tal-bord tad-ciirelluri , jew ta' korp
ietlOT bha! dak kif jis'" jkun mod iellor maghtuf, ta' kumpanl1i;'li Itun raidcnti ta'l-
htat Konlracnl; I-ichor. jislghu jigu in!llnal; rdak I-Iml I-iel'l or.
ARTlKLU 11
Artisa u Alien
( I) B-dak tollu 1; jinsab fid-dispotiz:l:jonijiel ta'l-An ikli 1411 1 ~, i"cornt miksub
minn residtnti la' Slat KOIllraenti min" uhud li jaghlU speltaldu, bhal artisti taHeatro,
tal-films anc malopf.a, lar-radJu Jew lat·te1eviijoni Jew muti~isla Jew bllala atkla
mill·allivilljiel pe rscm ali lieghu d ertilati fI- lsl 31 Konl~enti l-ie1'lor, jistghu jitIJ
intunti rda k ]-ISlal Kont rae nli I-iehor.
(2) Mela i"come dwar I-aui~ilajiel personali dertilati minn wic lled li iagl'lli
spella klu iew alle la bll~la he kk jinqala' mhux minn dak li jaghti $pettlkl u Jew Itlt:la
nnifsu imma mi nn persuna ohra , dak I·income jisla ', minkejja d-dispotitzjonijict ta' ]-
AnikJi 7. 14 u 15, jiti ntanal fI- lllat Konlracnti fei n l-allivi tajicl la' dat li jaghti
spella klu Jew I·atleta jitu dc r<itati.
(J) Min kejja d-d ispotizzjonijict tal-parllgrafi (I) u (2) ta' dan I-Aniklu i"cornt
imKmmi rdan I·Anildu jkun cunti mil'llIXXl I'\-tslll Kontraenli fein litweltaq 1-
alli~ilil la' min jaghli spettaklu Jew ta' I-atkla kemm-il dam. dik l-attivitil Ikun
mghcjjuna fpa n i konsideruoli laghha mill-fond; pubbliti la ' dak I-Iual Jew la' 1·lslall-
iehor Jew I·allivilil tilw<=ttaq bis-sallJla la' flehim jew arranpmenl kulturali hej n I·!slati
Kontraenli.
A RTIKLU 18
PtrlSjonijid
( I) Bla hsara ghad-diSpcWzzjonijicl lal·paragrafu (2) la ' I- Artiklu 19. kull
pensjon; u rimuncrazzjoni ohra si mili li tithallas hI resident; ta' Stal K(NIlraenti
minhabbl fimpieg li kcllu qahe l ghand hom jigu inl3.Uali biss fdak 1-15111.
(2) Minkejja d-dispoiizzjonijiet lal-paragrafu (\), pensjonijicl u hlasijicl ohra li
jinhartu bis-sa llh a tal-ligijict las-sigurti soCiali la' Stat Konlraenli Jew ta' sollodiviijoni
polilika iew la' aWloritillokali licghu ghandhom jigu ;ntllXXa!i big rdak 1-lslIt.
ARl1KLU 19
( I)
Ca)
Rimunerazz;Oni . ban. minn pen5;oni . irnllalls. minD Stal KontIIen li
jew minn IOIlo-divitjoni politika;cw .Wlori,6 lo kali l icghu HI u individwu dwar
servizzi moshtija lit dalr; J- Islat jew $Ouo-divitjoni jew l"'lorid, tieghu tista ' ti~
in1&:Dala biss fdak .' [SIII.
(b) Itda, dill: ir-rimuneraujoni !klln lislll" tip ;ntunta biss f1·islal
Konlrac:nl; '-idlor jetk is-scrvizzi jingl'lataw f dak 1· 15111 U l·individwu it ... n
resident; fdak l- ISlal I;
(I)
iltun DaajnRal; la ' dak I- Istat: Jew
(il) ma jkunx sar resident; ta' dak I-Istat sabiex biss jaqdi dawk is-
scrviai.
(2) (a) Kull pensjon; mllallsa minD ,;ew 1; lotlrog minn fond mabJuq minn Slal
re'"
Konlraenl; Jew 5011o-divitjoni poUlika
'W\oriu) Iok.U lio:ghu lil xi individwu
dwar servizzi mogIItija lil dak J-ISlal jew 501Io-diviijoni Jew aWlorilllieghu lista'
tip intaulla biss fdat!'. H5tal .
(b) It da , dik il-pen s}oni Itun liSla' tigi inlaxxala hiss f)- Istal Kontnenti 1·
ichor jetk l-individWII j kun resi<knli u mu:zjonali la' da k 1-15Ial .
(3) Id-di~tizzjonijiel ta' l-Artitli 15, 16 u 18 gl'landho m japplikaw ghl
rimunerazzjoni u pensjonijiel dwar servizzi mogl'uija dwar xi negozju mmelXi minn Slal
Ko nlTae nli jew minn sollo-divitjoni polil;ka jew minn awto ril.llohli liegllu .
(4) Mela rimuneraujoni Ihn imhall ... lahl progTamm la' assislenza gIIall -
itvilupp ta' Stal Konlrunti. mi nn fondi mahroia glial kollox minn dak 1-l slal 1il
spe~alisla jew volunl;e r sekondallill- lsl&1 KOnl r&enl; I-ie hor bH-kunsens la' dak I- Istll
l-ie1'lor, rimunerazzjoni bllal di n gl'landha lilqies II jiel imhallA milJ.lstl1 l-e_ el
imse mmi u gIIBndhllkun tuxabbli hiss fda k 1-!sIBI .
A RTIKLU 20
GhallierM
(1) IT-rimuncrazzjoni li profe5$ur jew gIIllIiem li hu je .... Ide n re5idenl; minn ufih
qabcl ma tar Sill Kon lTaenli ta' l-btal KOnlraen li l-ie1'lor u 1i jkun qieghed n-ewweJ Slal
glial bttien li m. j.qhiix is-senlejn bil-gIIan li jagl'lmel studji je w riteTka avvanl.8li je w
bil-gIIan li jgllaJlem funiversiU., kullc ... skola jew xi iSlillUl!joni cdukalliv& o hTa jkun
irtcva ghal dak ix -xoghol ma ghandhicx l iji ntUQU fdak I-Istll , ke mm- il dama huWl
jkun ki:;eb dik ir-rimuncrazzjoni minn barn dak I- Istll .
(2) Oan I-ArtikJu rna japplikax ghal income rniksub mir-ri l:erka ;ekk d ik iT-
rite rk . ssi r bH-ghan ew li e ni li Ikun ghall-bcnefi6!:ju priV31 la ' persun. jew persunl
spe~fi~.
B '"
ARTlKLU 21
Slud~",1 loO rraineQ
Individwu H jltun resident; la' Slat Konlraenti minnufih qabel ma jaglunel tjara lill-
Islat Konl rICnli I-ichor u li jkun ghal ~i 1mien plctent; f1- lstatl-iehor biss
(a) bhala student funiw:rsillo , kulltU jew sltola rikooolUluti jew
fi$li luzzjoni edukaltivl ol'lra rikono.u:utl bl'lal dawk , fdak I-htatl-iebor; Jew
(b) bhala apprendisl kummcrtjati;cw Idniku; jew
(t ) bl'lal a wiehed 1i ji rtievi gboIja, IIl1o_~ jew rigal bil-ghan e.lieni la'
sludju , riterka iew lahtig mingl'land il-re m 11' xi widled mill-Istal; jcw minn
orp niuaujoni xjemifika , edukaU;v •• reliijuta jcw filantropika jcw bi$-$aIIl'la ta '
programm ta' assislenza Icknit. I; jkun &fIamel il-Gvem ta' SUII,
jkun denl; rnil-Ilua r dak I-Ist at I-ic hor fuq
(a) !tull ma jirtievi minn barm '_pajjit gI'Iall-finijiet tal-rnantenimcnt ,
cdukaujoni, $Iudju, ri<!erka jew lal'l,;! lieghu
(b) is-somma ta' dik l-glIolja , allo""",u Jew rigal ; u
(t) kull rimunerazzjoni li ma Ikunx laqbd is-sill elef dollaru Amerikan
(US S6,0X) dwar servizzi rdak 1-lsla t I-iehor kemm-il dam. dawk is-sc:rviui
jit_ttqu rdak Ii gIIandu x'Jaqsam ma' I-istudju, riterb jew lahrii liegllu jew ikunu
meblieja glIall-man teniment licgbu ,
ARTIKLU 22
IlICome l ehoT
(I) QUelli ta' i"com~ la ' resident i la' Slal Konl rac nli, jin'lalgbu minn fejn
jinqalgbu , Ii ma bumiexlrallali n-Artikl; la ' qabe l ta ' dan il·Fldlim gbandhom ikunu
IUJlabbli bi$$ rdak J-Islat,
(2) Id-dispotizzjon;jiet lal-p;iragrafu (I ) mll gIIandhom.l japplikaw glial irrcome,
I; mll jkunx income minn proprjclll immobbli kif imfi$$er fiI-paragrafu (2) la ' I·Art.klu 6,
jckk min iir/:ievi dak I-income, li jkun re$identi It' Slal Konlraenli, jijgesliui ncgozill
n· lstal Kontraen li I-ichor pcrmezz 1&' sla bbili mcnl permanent; ~ jklln jin!HIb rdak I _
hlal , iew iwellaq rdak I-!slal I-icllor sc:rviui personali indipc nden li minn bUi fi$$ li
jkun jinsab rdak 1· lstal, 11 d-dritt jcw il ' proprjcllli dwarhom jitl\allas I-income ikollu
x'Jaqsam b'mod effetti~ ma' dak I-istabbiliment jcw bati fi$$, Pdak U·k&!, ghandhom
)applikaw id-dispoti:ajonijiel la' I·Aniklll 7 Jew la' I-Aniklll 14, skond il- kat ,
·
."
KAPITOLU IV
Te_n JooI f'Ikj II. Kepltal
ARll KLU 2J
Kllpi/tJl
(I) II-kapital kif rnpprdental minn proprjetll immobitjari rmcmmija fl-Aniklu 6,
Ii $idha jkun resident; la' Slal Kontracnli u I; Ikun tinsab fl-lsul Konlraenli I-idlor,
jista' jigi intaxllal rdakl-lstat l-iellor.
(2) Il-kapital kif rapprd~nlll minD proprjell mobiljari I; jag.tlmel sehem mill-
pl'Opfjetll kummertjali la' $tabbilimc::nl pcrmanentlli jkolllLa imprita ta' Su.( Koo!lllcnt;
8-lstal Kontracnti I-ichor jew minn proprjcll immobiljari It tkun 'apparljeni lil baZi
fissa disponibbli IiI resKH:nti la' Slal Konlraenti n-btlt Kontracn l; J-iel'lor bil-gIIan li
jitwellqu servizzi pel'$Ol1ali indipcndcnli , jiSl" ji;; iotn-ut fd.k l-Iwu I·ichor.
(3) Il·kapital kif rapprctentat minn bllSlimenti u intenj; ta' I-a;m mlladdma Ii
Iraffiku inlemazzjonali u minn opri III-ballar li jithaddmu fit-trupon in tern li jsir fuq 1-
ilma, u minn proprjeti mobbli li tappanjcni gIIat-thaddim la' dlwk il-baslimcnti ,
ingenji ta'l-ajru u opri lal-bal'lar, ghandu jiji intauat biss f) ,lslal Konlraenl; fej n ikun
jinsab il-posl la' Imexxija effettiva lal-imprita.
(4) L-elemeDti l-ohra kollha la' tapilal la' n:sidenti la' Slal KonlraeDli
ghand hom jiiu biss iDta.uali rdak ]-1$\81.
KAPITOLU V
KlrTllndlhll_Taxn Oo9pJI
ARTlKLU 24
T~hhijtllll ' TIWI(I Doppjll
(I)
Fil-kaila' Cipru il-Iaxxa doppjl ghandha liji evilala tif jidher hawn tahl
B]a fIsan gh.d-dUpotittjonijiel "Hiji ta' Cipru dwar kemm ji thalla hi kredi tu
ghal-taxxa la' Cipru dwar laxxa mtlall$8 rlerri torju bana minD Cipru , (I-Iana la ' Malla
Ii titJ\allas nond il-tijijic:1 ta ' Malta , sew di rellamenl ;ew pent'le12 la ' kull tnaqqis ",ar-
rip-ard \I' kull profin , iIlCOlM;ew qlie&h minn &!tejjun te-a Malta &handtla tithalla
btlala kredilu gha] xi lun la' O pru li jkollha lilhallu ghar-rigward la' dak il-profill ,
iN;O~;ew qliegll , Oak iHnaqqis m. ghandux , madankollu , ;ettedi dak is-sehem mil-
taua, kif matlduma qa~1 ma ji nghlta I-Inaqqis , li Ikun Ighodd ghal dak il-qlie&h
miksub rMllla.
(2)
Fil-klf la' Malta , il-taua doppja ghaOOt.. Illnetlha kif jidher bawn tahl
Bla Iw ra ghad-dispotiujonijiet tal-Uti 11' Malla dwar I-ghali 1&' kredilu ghal-
lun la' Malta dwar IUU 11' bal'Tll minD Malla, meta , skood id-dispotizljonijiel ta '
dan il-Flehim, ikun hemm maghdlKl fi Slima la' Malta iIlco~ minn ghejjun li jkunu
fCipru it-taxxa la' Cipru fuq inCOlfUl btlal dak ghandha lingtlata btlala kn:dilu konlra \-
laua la' Malla li liltlallu fuqu ,
(3) It-lau. li lithaHas fi Slat KOnlraenli imsemmi fil-paragrafi (I) u (2) ta' dan J-
Aniklu ghandha tilqies bflala It tinkludi dik it-tana li kien ikollha tithllu 1; ma kienx
ghad-dispotizzjonijiet legali li ghandtlOm x'jaqsmu InIt·tnaqqisjcwekru:joni ta' tun
jew ta' kl,lll inOC:nliv id lor dwar it-tan. mogIIlija biHahha lal-ligiPeI tal-I.sI.al
Ko nlracnli , kcmm-il darba fil-ut ta' dividcndi. mgbu jew roylJltiQ kuU tan. blla! dik
Ii (kun &iet eienlal.l jcw imnaqqsa ghandha tilqies li Itun thalbet bi
IS fil-mija la' I-ammonl gross tad-dividcndi msc:mmija fl· Artiklu 10;
(a )
10 fiI-mija ta' I-ammonl JTOS5 ta' mghu imsemmi f1-Artikh. 11 ; u
(b)
10 fil-mija la' J-amlTlOn\ gross tar-royllhia irnse mmija fl·Artiklu 12.
(c)
(4) Met. i kond id-dupotiujonijict ta' daD il-Achim xi incorm jinhcles rnil-taua
rwieflc:d mill· lslali KOIltracnti 11, skond il-lip li tkun fis-sdll'! n· ISlal Kontracnti J-ichor •
pcQuna, gbaHilward ta ' dak )·ill/:o m t, Ikun suMella &hat-taua b'riferenza &hall-
ammonllic&hu li jingl'lala li l jcw li jiai ritevut fdak I- Istat Kontraenti I-iellor 1,1 mhux
b'rifcrcnza ghall _ammonl $bih tieghu glIal<bqshekk il-bellien li jigi pcrmeA b'dan il-
Flehim n- llilat Kontraenli 1-e~1 imscmmi ghandu jkun japplika biss glial daqstant
mill·income Li ;;nghlta Iura icw iiti ritevul n-Is181 Konlraenti I·ichor ,
KAPITQLU VI
~ijid
Speo!jall
ARTI KLU 2S
Ebda Diskrimi"aujonl
(I) Nazzjonali la' Stat KOnlT/lenl; ma gI'Iandhomxjiau suMeni H- ls181 Konlracnli
I· icl'lor gl'Ial xi lass.azzjoni jew xi hlieP. li ghandha x'taqsam maghha , li ma Ik1,l/UI Jew li
tkun ta' pit aklar mil-lusaujoni u I'Ilipjiet li ghandhom .'j.aqsmu maghha li glIali horn
naujonali la' dak 1·151at I-ichor H·isless tirkoslanzi hum. jcw jislgl'lu jkunu luMelti.
Din id-dispotiz2joni glIandha , minkejja d-dispoiiujonijiet la' I·Aniklu I, tapplika
wkoll gI'Ial dawk il-penuni li majkunux residcnti ta' xi wietled minn, jcwlat· tewa Slati
Konlraenli.
(Z) It·lamttjoni fuq slabbilimenl pcrmancnti li impri1a la' Slal Konlracnti
rdak
jkollha H_lstst Konlracnli I·ic!\or ma &f\lndhicJI: tingabar
I·istal I-icho r b'rnod
inqas fa vorevoli mil-Ia$$3ZZjoni miabura (uq impriti fdak I- Islal I-ichor li jmexxu I-
isle5S altivilajiel.
(3) Mlief meta d·dispotiujonijiCI tal·pa ragrafu (I) la' I-Artiklu 9, tal-paragrafu
(7) la' I-Artiklu 11, jcw tal·paragrafu (6) la' I-Artiklu 12 ikunu japplikaw, );1,111 mghu,
roYU/liu 1,1 Iilasijicl ol'lra li jsiru minn impriia la' 5111 Kontracnli lil rC$identi lal-Istal
Konlracnli I-icl'lor gl'landhom bil-ghan li jig; stabbi lit il..qlicgtl laxXabbli ta' dik 1-
impriia , jilnaqqsu Ilhl I·istess kundiujonijiel daqsliticku kicnu tball5u III resident; ta'
1·lstal l-ewwel imsemmi , BI·istess mod, kuil dejn ta ' imprita la ' Stal Konlraenli IiI
re$identi tal-Istal Kon lracn li ]·icl'lor ghandu. bil-ghan li jig; slabbilil il-kapilallaxxabbli
11' dik l·impriia. jilnaqqas skond 1-llIless kundizzjonijiel bl'lallikieku jkun tic kunlrattat
lil.csidcntl la' 1-[slat l-ewwcl imsemmi,
B ."
(4) Impriti ta' SI81 Kontracnti. li I-bpilll taghhom lklln prOJHjcli t, ' jcw
ikkonlrolJal minn, &hal kallor Jew rparti , dircllamcnl jew indircttamcnt , resilknti
wiel'lcd jcw aktaT ta' [·istal Kontraenti '.ic hor, rna j kun u~ ,uUtlli 11-15\8\ l.e_cl
imscmmi sJ'Ial xi lassazzjoni iew ri I'ItiAjjiet li ghandhom x'jaqsmu maghha I; Ikun ohra
jew ' a' . kt,T pit mil-tassaujoni u hli~ielli gl'landhorn x'jaqlimu magl'lha It impriti oIIm
bhalhom la' dale. 1-lsl.1 l·twwel imsemm; huma jew jislghu jhnu suUeni ghalihom.
(5) Xcjn I; hemm rdan l-Artiklu rna ghandu jilqie$ li jorbol Slal Konlraenti Ii
jq:llti Iil individwi li jkunu resident; ta' [·Istlt Kontraenl; 1-ichor xi maqqis per$OlIali.
llelsicn jcw lnaqq is gball_linijict ta' taxxI minhfthba I·[status Civil;. ir-responsabbil1ajiel
tal·fllm;lj. jcw kuU Cirkoslan~a personal; ohra li hll .... jaght; lir-resident. {iegllu ~Ies5.
(6) hklispotizzjonijiel la' dan J_Art iklu gbandhom, miokejja d-dispoZizzjonijiel
'a' J.AnikJu 2, ikunu jappJikaw glial lani la' kull sura u ghamla.
ARTlKLU 26
PTottdurtJ glull Fltl,,'m Rd iproku
( 1) MCla persuna jidhrilha li '-azzjonijiel la' I-awtorilA kom pctemi la' wiclled
mill-ISlali KQIlltaeo li Jew lal-Inejn iwasslu Jew jislgll u jwasslu li li~ nlaxxala mhux
stond id-diljlOtizzjonijiet ta' dan il, Flehim , hija liSll', minkejja r-rimedji provduli bil-
liAi domestika ta ' dawk I-lsllti , lippre:ienla I-kai lagllba liIl ,awlorilA kompelenti la' 1-
istal KQIl tnenti Ii lieghu bija residenti jew, jekk iHili lagl'lha jkun jaqa' tarll il -
paTllp1lfu ( I) t,a'\-Artiklu 24, lill-awlorilA kompelenl; la' 1-lslat Kontrae nti li laghha
Ikun nazzjonali , II-kai gllandu jiAi preie nlat Ii tmien tlitt m in mill-ewwt l nolifika la' 1-
a:zzjoni ti tagllti IoIc ghat tassazzjoni li ma tkuru: skond id-dispoiizzjooijieltal-Ftehim,
(2)
L-awtorilto kompetenti gIIandha lant, jekk jidhrilha li l..,ggezzjoni hija
~likata u jeU
hi nnitish. ma Ikuru: tisla' lasal glial soluzzjoni tajba, li tiddctiedi 1-
ka! bi hehim retiproku ma ' I-awtoritA kompete nli ta' I- Istat KorllTaenti I-icoor, bil-
gllan Ii titi evilata tBWlZZjoni Ii rna lkun~ skond dan il-Ftehim , Kull ftebim milbuq
gIIandu ji twellaq minkejja kull lerminu ta ' tmieo li jk un bemm fil- lig; domestika ta' 1-
1$181 Konlraenti.
(l) L-awtoritajiet kompelen ti la' I-lsllt Konltllenti gIIandhom jaraw li jirrisol\IU
bi flehim retiproh ~ diffi tultajiel Jew dubbji Ji jinqalgllu dwar I-interpretaujoni iew 1-
applikazzjoni laI-Flehim , Huma jistgllu jikkonsultaw ma ' xulxin dwar i\.lnellllija la'
tun doppja rdawk il-katjjict fejn mhemmx provdut dwarhom fil -Ftehim .
(4) L+awtorilajiel kompele nli \I' 1-lslal Kontraenti jislghu jikkomunikaw
di rellamenl ma' xuwn biJ-g:IIan li jintlallaq flehim dwar kif hemm fiI-paragrafi la'
qabel. Meta jkun jidm:r rakkomandabbli s.abiex jinllabaq ftebim 1i gbandu jsir skambju
verbali la' fehmiel , dak I· iskambju jkun ]ista ' jsir pennezz ta' KummiS'ijoni li Ikun
komposla minn rappretentanti la' J.awtoritajiel kompelen li la' l-lslali Konl rlenli,
ARTlKLU 27
TrbdiJ /4' III/omwzzjcmi
(I) L-awtoritajiel kompelc nti 11 ' I- (stlti Kontraenli gIIaodhom jibdlu di k I·
infonnazzjoni li Ikun melltiega s.abiex jilwetlqu d-dispotizzjonijiel ta ' dan il- Ftebim iew
Bm
tal- ligijiet domestiC:i ta' 1-lstati Konlrunti dwar taui milqula bil-Ftehim safejn it-
I'S ... zzjoni rn. Imurx konlr. ]· Rehim . It.(ibdiL la' informaDjoni mhu\¥ie .. ristutt bl-
Artildu 1. Kun informazzjoni 1i !lwl gband Slat Kontnlcnli gl\andha,ilqies sigrieta hl-
isless mod bhaI infonrw:zjoni miuuba tahl il_ligijicl domestia la' dak !-!slat u ghandha
tilgbarraf hiss lil penuni jew awcoritajiet (magbduda qrati u korpi amministraltivi)
imdahh1a f1-istima jew ibir la', l-infurzar jew prosekuzzjoni dwar, jew il-qlUgh la'
appell; dw:a. , il-IUX; milquta bil-Ftchim. Dawn il-persuni jew awloritajiel ghandhom
jutaw I-infonnazzjoni ghal dlwlr. l·gI\. nijiel biss. Jistgbu jikxfu dik I-infonnazzjoni fi
protedimenti lijsiru fqorti pubblih jew f'senlelUi Ial-qorti.
(2) P cbda tu ma gbandhom id-dispotizzjonijiet tal-paragratu ( I ) jilqie$U Ii
jimponu fuq Stat Kontl1lcnti l-obbligu
(al Li jichu mituri amminiSlrallivi Ii rn. jaqblux mal-ligijiel jew I-"hnza
amministrattiv. la' dak 1-lstBl KOnl11lCnli jew ta' I-ieflor;
(b) 1; jaght; informaujo ni 1i ma Ikl.uu list.' tinkiseb taht il-ligijict jew fil.. kors
normali la' I-tdanza amministraltin la' dak I-blal Konlracnti jew ta' I-iello-r;
(C) li jaghti informazzioni li lihef ~i sigrict laI -kummcrt, tan-ncgozju,
induslrijali, kummcrCjali Jew professjonal; jew protess laJ-kummert, jew li iaghti
informazzjoni li L-bif lagl'lha jku n konl ra l-ordni pubbliku (ordrt public).
A R11KLU 28
Apnti Diplomllliti w Uffltjali Kon.rwlari
Ebda I'IIlAa fdan il -Ftchim ma ghandha lolqot LL-privi1cW fiskal; ta' agenl;
diplomatia jew la' uffi~ali konsullri 111'11 ir-rcgoli teneral; tad-drill inltrnazzjonlli jcw
tal'lt id-di~jonijiel 11' kull flchim speqaJi.
KAP ITOLU VII
ARTIKLU 29
Bmu flS -&1Jt
( I) Il ·Gvtmijiel lal· iSla li KOntrlenli gI'Iandhom jagl'ltu avvii lil xulxin Ii jkunu
Iwcttqu 1-l'Iligijict koslituu jonali gI'Iall-bidu fls-liCl'Il'I ta' dan il-Flchim.
(2) II·Ftchim ghandu jibda jliCl'Il'I llclin gurnata wara d-data ta ' l-alll'lar mill-avviti
mKmmija fiI-paragra fu (1) u d-dispotiujonijicl ticgl'lu ghandu jkollhom cffctt
fCipro
<al
dwar taui li jingabru fuq kull il1COmt jcw kapilal li jkun inAcmgha D-
c_el jtW warl I-cwwclla' Jannar.
B '179
(b)
f'Malta
dwar t.ani sflalseAa ,, ' stima Ii tibda f1~wwel jew W&J3. 1-e_el la' Jannar
fiwena U1endarj. li tigi minnufih wal'l wena mea 1·F1ch im jigi ffirmal.
ARTIKLU JO
Tmninaujo'li
Oan H-Ftchim gflandu jibq,' jsc:1'I1'1 sakemm jigi terminal minn SUI Konlracnli.
Kull wiebed mill-lstali Konlraenli jist,' jlemm il-Flchim , pennezz ta' kanali
diplom.titi . billi jagllti _wit UH crmin.anjoni mill-anqu 5iu xhur qabel iHmiem Uo ' xi
lena kalcndarja ti libda WlII1IIi jinlemm perijodu la ' I'l lmel1lllin minn met. l- Flchim
ikun ~ jsellb. Fdak il-ut, iJ·Ftehim ma ghandux jibqa' f!Heflll
(a) r Cipru
dwar (ani glial !lena ta' stim. li Itun li libda flS-5ena li 1,gi minnufih wara
S-SCn3 met. jinghat. I·twit tal-termin;w:jofIi
(b) f'Malta
dWIJlani glial sen. I,' Jtima Ii tkun Ii tibda ft-<:_I:I jew wan l.ewwel ta'
Jannar fil-licni sena blcndarja I; riji wan iHClIIl met. jku.n ,n&hl" I·
, wit lal-terminazzjoni.
B'XIEH DA TA' DAN is-lOtt05krilli awtorizzali kif imiss biu jaghmlu dan mill-
Gvemijiet rispcttivi tagbho m, iffirmaw daD il-Ftehim.
MA On MUL in d uplikat f'Rum" ilium 22 1.' Otlubru, 1993, n.llsic:n Ingli!.
OftAU..oGVERN TA· MALTA
(lftAU..oGVE.II.I'< TAIl·IlEPIJBBUItA TA·
a~ "
CARMEl. I. AOUIUNA
PEDROS MICHAEUDES
Ku"""iMoojo OJlolj ... Opn .,... MaItI
A ....... • ...... ·IoUI ..