Doubk TaxaUon Reiid' 0'_ 00 lAcome)

L.N. 46 011995

INCOME TAX ACT

(CAP. 123)

Doubk TaxaUon Reiid' 0'_ 00 lAcome)

(Repubtic 01 lodUI) OllCkr, 1995

IN exercise of the powers conferred by section 76 of the

Income Tax Act , the Minister of Finance has ma de the following

order: -

This order may be cited as tbe Double Taxation Relief

(Taxes on Income) ( Republic of India) O rder, 1995.

It is hereby declared:-

2,

<a) that the ammgements specified in the Agreeme nt se t

out in the Schedule to this Order have been made wit h the

Government of the Republic of India with a view to affording

relief from double taxation in relation to th e following taxes

imposed by the laws of the Republic of India

the income laX including any surcharge thcreon;

(b) th at it is expedien t that tbosc arrangements should

have effect;

<c) that the Agreemen t has entered into force on the 8th

February, 1995.

SC H E D ULE

AGREEMENT

BETWEEN MALTA

AND THE REPUBU C OF INDlA

FOR THE AVOIDANCE OF DOUBLE TAXATION

AND TH E PREVENTION OF FISCAL EVASION

WITH RESPECT TO TAXES ON INCOME

1lIe Gove rnment of Malta and the Government of the Republic of India,

desiring to conclude an Agree ment for the Avoidance of Double Taxation and the

prevention of fiscal evasion with respect to taxes on income, have agreed as

follows

CHAPTER I

SCOPE OF AGREEMEJIIT

ARTICLE 1

Penorwl Sco~

This Agreement shall apply to peoons who are residents of one or both of

the Contracting Slates.

ARTICIE2

( I) The e.isting taxes to which Ihi~ Agreement shall apply are in particular

(a)

in Malta

the income tax,

(hereinafter referred to as "Malta tax");

(b) in India

the income tax (including any surcharge lhereon);

(he reinafter referred 10 as " Indian tax").

(2) This Agreemenl shall also apply to any identical or substantially similar

taxes wh ich are im posed by either Con tracting State afte r the date of signature of

the prese nt Agreement in addition 10, or in place of, Ihe laxes referred to in

paragra ph (I). The competent authorilies of Ihe Contracting States shall notify

each other of any significant changes which arc mad e in Iheir respective taxati on

laws.

(3) Notwithstanding the ot her provisions of this Article. this Agreement shall

DOt apply to tax paid or payable in Malta in accordance with the provisions of

subsection ( 11) of section 31 of the Income Tu Act (Cap. 123), concerning the

chargeable income of any peoon engaged in the production of petroleum produced

in Malta, or any substantially similar provision which is imposed after the date of

signature of this Agree ment.

CHAPTER IT

DEFJNmONS

ARTICLE 3

GtMnU DtJinitwflS

( I) For the purposes of this Agreement, unless th e context otherwise

requires

ft

(a) The term " 'ndia mea ns the territory of India and includes the

territorial sea and airspace above it, as well as any other maritime wne in

which India has sovereign righ ts. other rights and jurisdictions. according to

the Indian law and in accordance with intemational law I the V.N. Convention

on th e Law of the Sea;

Bm

(b) the term "Malta", when .. sed in a geographical sense, means the

Island of Malia, the Island of Gozo and the other islands of the Maltese

archipelago including the territorial waters thereof, and any area outside the

territorial sea of Malta which , in aocordance with international law, has been

or may hereafter be designated, under the law of Malta concerning the

Continental Shelf, as an arca within which the rights of Malta with re5pea to

tbe seabed and subsoil and their natural resources may be exercised;

(c) the term "company" means any body corporate or any entity which

is treated as a body corporate for tu purposes;

(d) the term "competent authority~ means in the case of India, the

Centnll Government in the Ministry of Finance (Departmen t of Revenue) or

their authorised representalive; and in the case of Malla, the Minister

responsible for finance or his authorised representative;

(e) the term "a CoolTaCling Stale" and "the olher Contracting State"

mean India or Malta as the context requires;

(f) the tenn "enterprise of a Contracting State" and Yenterprise of the

other Contracting State" mean. respectively. an enterprise carried on by a

resident of I Contracting State and an enterprise carried on by I resident of

the other Contracting State;

(g) the tenn " fiJcal year" in relation to Indian tax means " previous

year" as defined in the iocome Tax Act . 1961 (43 of 1961) and in relation

to Malta tax means the year immediately prea:ding the "year of assessment"

as defined in the Income Tax Act (Cap. 123),

(b) the tenn "international traffic" means any transport by a ship or

aircraft operated by an enterprise of a Contracting State, except when the ship

or aircraft is operated solely between places in the otller Contrlcting State;

the tenn "national" means any individual possessing the nationality

(i)

of a Contracting State and any legal person, partnership or association

deriving its status from the laws in force in the Contracting State;

the tenn " person" includC$ an individual , a company, a body of

(j)

persons and any other entity which is treated as a taxable unit under the

taxation laws in force in the respective Contracting States;

the tenn "tax" means Indian tax or Malta tax, as the context

(It)

requires, but shall not include any amount which is payable in respect of any

default or omission in relation to the taxes to which this Agreement applies

o r which represents a penalty imposed relating to those tues.

(2) As regards the application of the Agreement by a Contracting State, any

tcnn not defined therein shall, unless the context otherwise requires, have the

meaning which it has under the law of that State concerning the taxes to which

this Agreement applies.

".

ARTICLE 4

Ruidf!nl

( I) For the purposes of this Agree ment , the term " resident of a Contracting

R

State means any person who, under the laws of that SIa!C, is liable to tax therein

by reason of his domidle, residence, place of management or any other criterion

of a similar nature .

(2) Where by reason of the provisions of paragraph (I) an individual is a

resident of both Contracting Slales, then his status shall be determined as follows

(a) he shall be deemed to be a resident of the Contracting State in

which he: has a pennan ent home available to him; if he hu a pennanent home

avai lable to him in both States, he shall be deemed to be a resideDt of the

ContractIng State with which his personal and economic relations are closer

(cenlre of vi tal interests);

(b) if the State in which he has his centre of vital interests caDnot be

determined. or if he has no pennanen! home available to him in either State,

he shall be deemed to be a resident of the Contracting State in wh ich he has

IIn habitual abode

(c) if he has an habitual abode in both Slates or in neither of them, he

shall be deemed to be a resident of the Contracting State of which he is a

national;

(d) if he is a nat ional of both States or of neither of them, the

competen t authorities of the Contracting States shall settle the question by

mutual agreement.

(3) Where by reason of the provisions of paragraph (I) a person other Ihan

~n individual is a resident of both Contracting States, then it shall be deemed to

be a resident of the Contracting State in which its place of effective management

is situated.

ARTICLE 5

( I) For the purposes of this Agreemen t the lenn ~ Permane nl establish ment ~

means a fixed place of business th rough which the busi ness of the enterprise is

wholly or panly carried on.

(2) The tenn " pennanenl eslablishmenl~ includes especially

(.)

a place of management ;

a branch· ,

(b)

(c)

an offtce;

(d) a factory ;

(e) a workshop;

(I) a mine, an oil or gas well, quarry or any other place of extraction

of natural resources including an offshore drilling sile ;

a building sile or construction or assembly project or supervisory

(g)

activities in connection therewith, where 5uch site, project or activilies

(together with other such sites, projects or activities, if any) continues for a

period of more than W: months.

(3)

Notwithstanding the preceding provisions of this Article, the term

establishment" shall be deemed not to include

~pennanent

(a) the use of facilities solely for the purpose of storage, display or

delivery of goods or merchandise belonging to the enterprise;

the maintenance of a stock of goods o r merchandise belonging 10 the

(b)

enterprise solely for the purpose of slorage, display Of delivery;

(c) the maintenance of a stock of goods or merchandise belonging to the

enterprise solely for the pUfpoK of processing by another enterprise;

(d) the maintenance of a fixed place of business solely for the purpose

of purchasing goods or merchandise, or of collecting infonnation, for the

enterprise;

(e) the maintenance of a fiJ:ed place: of business solely for the purpose

of carrying on, for the enterprise, any other activity of a preparatory or

auxiliary character.

(4) A pelWn engaged in a Contracting State in exploration of the seabc:d and

its sub.soiI or in exploitation of natural resources situated there as well as in

activities which are complementary or auxiliary to such activities, is deemed to

exercise such activities through a pennanen! establishment in that Slate.

(5) An enterprise of a Contracting State shall be deemed to have a

pennanent establishment in the other Contracting State if

(a) substantial equipment is in that other Slate being used or installed

by , for or under contract with the enterprise;

(b) il carries on supervisory activities in that State in connection with the

use of equipment referred to in sub-paragraph (a).

(6) Notwithstanding the provisions of paragraphs (1) and (2) where a pelWn

- other than an agent of an independent status to whom paragraph (7) applies

- is acting on behalf of an enterprise and has, and habitually exe rcises, in a

Contracting State an authority to conclude contracts in the name of tbe: enterprise,

that enterprise shall be deemed to have a pennanent establishment in that State

in respect of any activities which Ihat person undertakes for the enterprise, unless

the activities of such person are limited to the purchase of goods or merchandise

lor the enterprise .

.3Ill

(7)

An enterprise of a Contracting Stile shall nof be deemed 10 have I

pennanent cSlablishmc nt in the olher Contracting State: merely because il carries

on business in that olher State throu&JI a broker, general commission agenl or any

other agent of an independent stalus, where such penoos arc Icting in the

ordinary course of their business.

However. when the activities of such an agent are devoted wholly or

almost wholly on behalf of the enterprise . he shall nol be considered as agent of

an independent status if the transactions between the age nt and the enterprise

were nol made: under ann's length conditions.

(8) The ract that a company which ill a resident of a Contracting Slale

oonuoll or is controlled by a company which is a resident of the other Contracting

State, or which carries on business in tbat other Stile (whether through •

permanent establishment or ot. .. erwise) . sball nol of itself constitute either

company a permanent establishment of the othe r.

CHAPTER III

TAXATION OF INCOME

ARTICLE 6

Iru:Of7V from Immowmk ProJX11y

(1 ) Income derived by a resident of a Contracting State from immovable

property (including income from agriculture or forestry) situated in the other

Contracting State may be taxed in that o ther State.

(2) The lerm -immovable property- shall have the meaning which it has

under the law of the Contracting State in which the property in question is

Jituated. The term shall in any case include property accessory to immovable

plOperty, livestock and equipment used in agriculture and forestry, righlS to whlcb

the provisionl of general law respec:ting landed property apply. usufruct or

immovable property and rights to variable or med payme nts as oonsideration for

If)(; working of, or the righl to work or to explore for , mi neral deposits , IOUn:es

and other natural resources. Ships, boalS and ai rcraft shall not be regarded as

immovable property.

(3) The provisions of paragraph (I) shall also a pply 10 income derived from

the direct use , letting. or use in any other form of immovable property.

The provisions of patagJ1lphs (I) and (3) shall also apply to the income

(.)

from immovable property of an enterprise and to income from immovable property

used for the performance of independent personal services.

A.RTlCLE 7

Busintss Profits

( I) The profits of an enterprise of a Contracting State shall be taxable only

in that State unless the enterprise carries on business in the other Conlrt1cting Slate

through a pennanent establishment situated therein. If the enterprise carries on

business as aforesaid , the profits of Ihe enterprise may be taxed in the other Slate

but only 50 much of them as is directly or indirectly attributable to that pennanenl

establishment. The words "directly or indirect ly~ mean, for the purposes of this

Anicle, that where a permanent establishment takes an active pan in negotiating.

concluding or fulfilling contracts entered into by the enterprise, then,

notwithstanding that other part of the enterprise have also participated in those

transactions. there shall be altributed to the pennanen! establishment that

proportion of profits of tbe enterprise arising DuI of those contracts as the

t'Ontrihution of the permanent eslablishmc:nl to those transactions bears to that of

the eoterprise as a wbole.

(2) Subject to the provisions of paragraph (3), where an enterprise of a

Contracting State carries OD business in the other Contracting State through a

permanent establishment situated therein , there shall in each Contracting Slale be

attributed 10 that pennanent establishment the profits which it might be expected

to make if it were a distinct and separate enterprise engaged in the same or si milar

activities under the same or similar conditions and dealing wholly independently

with the enterprise of which it is a permanent establishment or with other

associated enterprises with which it deals.

(3) In the detemlination of the profits of a permanent establishment, .Jhere

shall be allowed as deductions expenses of the enterprise, being expenses which

are incurred for the purposes of the pennanent establishment (including execu tive

and general administrative expenses 50 incurred) and which would be deductible

if the permanent establishment were an independent en tity which paid those

expenses, whether incurred in the Contracting State in which the permanent

establishment is situated or elsewhere in accordance with the provisions of and

subject to the limitation of the taxation laws of that State.

(4) Nothing in this Article shall affect the application of any law of a

Contracting State relating to th e determination of the tax liability of a person ,

including the determination of sucb liability by the exercise of discretion or the

mwna of an estim ate by the competent authority of that State in cases in which ,

from the information available to the competent authority of that State, it is not

possible or not practicable to ascertain the profits to be attributed to a permanent

establishment, provided tbat law shall be applied, so far as the information

available to the competent authority permits, consistently with the principles of this

Article.

(5) No profits shall be attributed to 8 permanent establish ment by reason of

the mere purchase by that permanent establishment of goods or merehandise for

the enterprise.

(6) For the purposes of the preceding paragnphs, the profits to be attributed

to the permanent establishment shall be determined by the same method year by

year unless there is good and sufficient reason to the contrary.

(7) 1be provisions of this Anicle shall not affect the provisions of the law

of a Contracting State regarding the taxation of profits from the business of

insurance.

(8) Where profits include items of income which are dealt with separately in

other Articles of thiJ; AgJeement , then the provisions of those Articles shall not

be affected by the provisions of this Article.

B

ARTICLE 8

Shippmg and Ai, TrQIISport

Profits derived by an enterprise of I Contracting Slale from the operation

<I)

by that enterprise of ships or aircraft in intern ational traffic shall be taxable only

in th at State.

(2) For the purposes of lbis Anicle. profits from the opc:rllion of ships or

airaaft in international (rame shall mean profits derived by an enterprise des> dbed

in paragraph (1) from the transportalion by sea or air respectively of p,wngen,

mail , livestock or goods carried on by the owners or leSSEES or chartereR of ships

Or aircraft including

(a) the: saJe of tickets for such transportation on behalf of other

enterprises;

other activity directly connected with such transportation; and

(b)

(c) the rental of ships or ai rcraft inciden tal 10 any activity directly

conn ected with such transportation.

Profits of an enterprise of a Contracting State described in paragraph (1)

(3)

from the use, maintenance, or rental of contai ners (including trailers, barges and

relaled «juipmenl for the transport of conlainen) used iD COQDtdion with the

operation of ships or aireraft iD international traffic UiaU be tau ble only iD that

Slale .

(4) The provisions of paragraphl ( 1) and (3) shall also apply to profits from

participation in a pool . a joint business, or an iDtc:rnational ope ra.ina agency.

(5) For the purposes of th is Article interest on funds ronn ected with the

operalion of ships or aircraft in inlernalional traffic shall be rc:aarded as profits

derived from the operation of such ships or aircraft, and the provisions of Article

11 (Interest) shall DOt apply in relation to such interest.

ARTICLE 9

( 1) Where

(a) an enterprise of a Contrac:tina State participates directly or indirectly

in the manaaement . con trol or capital of an en terprise of the other

Contractina State. or

(h) the same persons participate direc:tly or ind irectly in the

manaaement . control or capilal of an ente rprise of a Contractina Statc and an

enterprise of the other Contracting State,

and in eithe r case conditions arc: made or imposed betwee n the two entcrprises

in their oommertial or financial relations which differ from those which would be

made be tween independent en terprises, then IIny profits which would, but for

those conditions, bave accrued 10 one of the enterprises. but, by reason of those

conditions, have nOI so lIocrued. may be included in the profits of that enterprise

and taxed accordingly.

Nothing in Ihis Article shall affect the a pplication of any law of a

(2)

Contracting State relating to the determination of such liability by the exercise of

a discretion or the making of an estimate by the competent authority of that State

in cases which. from the information available to the competent authori ty of Ihal

State, it is not possible or nOI practicable to determine the inwme to be attributed

to an enterprise, provided Ihat th al law shall be applied , so far as the information

available to the competent authority pennits, consistently with the principles of th is

Article.

(3) Where a Contracting State includes in the profits of an en terprise of th at

State, and taxes accordingly, profits on which an enterprise of the other

Contracting State has been charged to tax in that other State and the profits so

included are profits which would have accrued to that enterprise of the first-

mentioned Stale if tbe coDditions made between the IWO enterprises had been

those which would have been made between independen t enterprises, then that

other State shall make an appropriate adjustment 10 the amoUllt of the lax charged

therei n on those profits. In detennining such adjustment, due regard shall be had

to the olher provisions of lhis Agreemen t and the competent authorit ies of the

Contracting States shall if necessary consult each Qther.

ARTICLE 10

(1) . Dividends paid by a company which is a resident of a Contracting State

10 a resIden t of the other Contracting State may be taxed in that other State .

. (2) Howeve r, such dividends may also be taxed in the Con tracting State of

which the company paying the dividends is a resident and according to the laws

of that State, but

(a) where the dividends are paid by a company reside nt of India 10 a

residen t of Malta who is the beneficial owner thereof, the Indian tax so

charged shall nOI exceed

(i) 10 pe r cent of the gross amount of the dividends if tbe beneficial

owner is a compan y which owns at least 2S per cent of the shares of the

company paying the dividends; and

(ii)

IS pe r cent of the gross amount of the dividends In all oth er

cases , '

(b) where the dividends are paid by a company which is a resident of

Malta to a resident of India who is the beneficial owne r thereof Malta tax on

the gross amount of the dividends shall not exceed Ihat chargeable on the

profits out of which the dividends are paid.

This paragrnph shall not affect the taxation of the company in respect of

the profits oot of which the dividend:s are paid.

(3) The term Mdjvidends~ as used in this Article means iDCOmC from shares,

MjouissanccM shares or " jouis.sancc" rights , mining shares, founders' shares or other

rights, DOt being debl-clailIlll, participating in profits, as well 115 income from other

corporate righlS which is subjected 10 the .same tuation treatment as income horn

shares by the laws of that Slale of which tbe company making the distribution is

a resident.

(4) The provisions of paragraphs (I) and (2) shall not apply if the beneficial

owner of the dividends, being a resident of. Contracting Slale , carries on business

in the other Contracting State of whjcb the company paying the dividends is a

resident, through a permanent establishment situated therein , or performs in that

other Stale independent personal services nom a fixed base utuated therein , and

the holding in respect of which the dividends are paid is effectively connected with

such pennanent establishment or faxed base. In such a case the provisions of

Anicle 7 or Anicle IS , as the case may be , shall apply.

(5) Where a company which is a resident of a Contracting State derives

profits or income from the other Contracting State , th at other State may not

impose any tal[ on the dividends paid by the company. except insofar as such

dividends are paid to a resident of that other State or insofar as the holding in

respect of which the dividends are paid is effectively connected with a pennanent

establishment or a fixed base situated in that other State, nor subject the

company's undistributed profits to a tu on the company 's undistributed profits,

even if the dividends paid or the undistributed profits consist wholly or panly of

profits or income arising in such other Stale.

ARnOE 11

Il1t~nsl

(I ) Interest arisipg in a Con tracting State and paid to a resident of the other

Contracting State may be taxed in that other State.

(2)

However. such intere5t may be taxed in the Conl£acting State in which

it arises and according to the laws of that State, but if the recipient is the beneficial

owner of the intere5l . the tax so charged shallllOt uceed 10 per cent of the gross

amount of the interest .

(3) Notwithstanding the provisions of paragraph (2) , interest arising in a

Contracting State shall be exempt from tax in that Stale if it is derived by the

Government of the other Contracting State or a local authority thereof or any

agency or instrumentality wholly owned and controlled by that government or local

authority.

(4) The term "inte rest ~ as used in this Article means income from debt-

claims of every kind . whether or not secured by mortgage and whether or not

carrying a right to participa te in the debtor's profits, and in particular, income

from government securities and inco me from bonds or debentures, including

premiums and prizes attaching to such securi ties, bonds or debentures.

(5) The provisions of paragraphs (1) and (2) shall not apply if the benefici al

owner of the interest , being a resident of a Contracting Slale , carries on business

in tile other Contracting Slale: in which the interest arises, through a permanent

establishmen t situated there in , or perfonns in that otber Slale independent

pel'lOnal services from a fixed base situated therein , and the debt-clairn in resped

of which the interest is paid is effective ly connected with sud! pennanent

establishment or fixed base. In such case the provisions of Article 7 or Ankle 15,

a5 the case may be, shall apply.

(6) Interest shall be deemed 10 arise in a Contraaing State when the paye r

is Ihat Slale itse lf, a political subdivision, a kx:aI authority or a residen t of that

State. Where, however, the pcrwn paying lhe interest, whether he: is I resident

of I Contracting State or not, has in a Contracting Slale a permanent

establishme nt o r a fixed base in connection with which the indebtedness on which

the interest is paid W8!iI incurred, and such interest sball be deemed to arise in the

State in which the permanent establishment or fixed base is situated.

(7) Where, by reason of a special relationship between the payer and the

beneficial o wner or between both of them, and some other penon, the amoun t

of the interest , having regard to the debt-claim for which it is paid , exceeds the

amount which would have been agreed upon by tbe paye r and the beneficial owner

in the absence of such relationship, the provisions of this Article shall apply only

to the lu t-mentio ned amount. In such case, the eJl"ces5 part of the payments shall

remain taxable according to the laws of each Contracting State, due regard being

had to the ot her prOvisions of this Agreement.

ARTICLE 12

Royalties a"d Feel for IlICluded Services

(I)

Royalties and fees for included services arising in a Contracting State and

paid 10 a reside nt of the other Contracting State may be taxed in tha t other State.

(2) HOweve r, such royalties and fees for included services may also be taxed

in the Contracting State in which they arise and according to the laws of that State ,

btu if the recipient is the beneficial owne r of the ro yal tiC5 or fees for included

services the tax. so charged iball DOt exceed 15 pe r cent of the gross amount of

the royalties or fees for included services.

(3) The term " royalties" in this Anicle means payments or credits, whether

periodical or not , and however desclibed or computed, 10 the extent to which they

are made as consideration for

(a) the use of, or the right to use, any copyright , patent, design or

model, plan, secret formula or process, trademark or other like property or

right ;

(b) the use of, or the righ t to use , any industri al , commercial or

scienlific equipment;

(c) the supply of scientific,

techniod,

industrial or commercial

knowledge or informalion ;

(d)

the use of, or the right 10 use

(i)

motion picture films ;

(ii)

films or video tapes for use in connection with televisi on; or

(ili)

tapes for use in con nection with radio broadcasting; or

(e) total or panial forbearance in respect of the use or supply of any

propeny or right referred 10 in this paragraph .

(4) The term ~ ree5 for included services- in this Ankle means payments or

credits, whether periodical or not, and however described or computed, 10 the

extent to which they arc made as consideration for

(a)

the supply of any lI$Sistanoe th at is ancillary and subsidiary to , and

is furnished as a means of enabling the application or enjoymen t of, any such

property or righ t as is mentioned in sub-paragraph (a) of paragraph (3), or

any such equipment as i.~ mentioned in sub-paragraph (b) of paragraph (3) ,

or any such knowledge or information as is mentioned in sub-paragraph (c)

of paragraph (3);

(b) rendering of any techn ical or consultancy services (including the

provision of technical or other personnel) if such services make available

technical mowledge, (experience, skill , know-bow or process or consist of the

development and tra nsfer of I technical plan or technical design.

(5) The provisions of paragraphs ( 1) and (2) shall not apply if the beneficial

owner of the royalties or fees for included services, being I resident of a

Contracting State , carrie s on business in the oth er Contracting Stlte in which the

royal ties or fe es for incl uded services arise, through a permanent establishment

si tu ated therein , or performs in that other State independent personal services

from a fured base situated therein , and the right or property in respect of which

the royalties or fees for included services are paid is effectively connected wi th

such permanent establishment or fured base. In such case the provisions of Article

7 or Article IS, as the case may be, shall apply.

(6) Royailies and fees for included se rvices shall be deemed to arise in a

Contract ing State wh en the payer is that State itself, a political subdivision , a local

authority or a reside nt of that State. Where, however, the person paying the

royailies or fees for included services, whether he is a resident of a Contracting

State or DOt, has in a Contracting State a permanent establishment or filled base

in connection wi th which tbe liability to pay the royalties or fees for included

services was incurred, I nd such royalties or fees for included services are bome

by such permane nt establishment or filled base, then such royalties shall be

deemed to arise in the State in which the permanent establishm ent or fIXed base

is situated.

(7) Where , by reason of a special relationship between the payer and the

beneficial owner or between both of them and some other person, the amount of

the royalties or fees for incl uded services, having regard to the use, right or

infonnatioD for which they arc paid , exceeds the amount which would have been

agreed upon by the payer and the beneficial owner in the absence of such

relationship, the provisions of this Article shall apply only to the lasl-mentioned

amount. In such ease, the excess pan of the payments shall remain taxable

aanrdioglo the laws of cad! Contracting Slate , due regard being had to the other

provisions of this Agreement.

ARTICLE 13

Technkal Fus

(1) Teclmical fccl arising in a Contracting Slale which are derived by a

resident of the other ConlraCting Stale may be taxed in Ihal other State.

(2) However, such technical fees may also be taxed in tbe Contracting State

in which they arise, and according to the laws of that State; but if the recipient

is the beneficial owner of the technical fees . the tax so charged shall not exceed

10 per cent of th e gross amount of the technical fees .

(3) The term Mlechnical fees" as used in this Article means payments of any

kind to any person, other than to an employee of the person making the payments,

in conside ration for any services of a technical. managerial or consultancy nature.

(4) The provisions of paragraphs (I) and (2) shall not apply if the beneficial

owner of the technical fees , being a resident of a Contracting State, carries on

business in the other Contracting State in which the technical fees arise through

a pennanent establishment silUated therein, or performs in that other State

independent personal services, and the technical fees are effectively connected with

such permanent establishment or such services. In such case, the provisions of

Article 7 or Article IS, as the case may be , shall apply.

(5) Technical fees shall be deemed to arise in a Contracting State when the

payer is that State itself, a political subdivision, a local authority or a stat utory

body thereof, or a resident of that State. Where , howeve r, the person paying the

technical fees, whether he is a resident of a ContTlCting State or not, has in a

ContrlK:ling State a permanent establishment in oonnection with which the

obligation to pay the technical fees was incurred, and such technical fees are borne

by that permanent establishment. then such technical fees shall be deemed to arise

in the ContTlCting State in which the permanent establishment is situated.

(6) Where, by reason of a special relationship between the payer and the

recipient or between both of them and some other person, the amount of the

technical fees paid exceeds, for whatever reason , the amount which would have

been agreed upon by the payer and the beneficial owner in the absence of such

relationship, the provisions of this Ankle shall apply o nly to the last-mentioned

amount. In such case, the excess pan of the payments shall remain taxable

according to the law of each Contracting State due regard being had to the other

provisions of this Agreement.

ARTICLE 14

( I) Income from gains from the alienation of immovable property, as defined in

paragraph (2) of Article 6, may be taxed in the ContractingSulc in which such property

is situated.

(2) Income from gains from the alienation of shares or COmparable inltlCSIS in I

company , the ~t5 ofwhieh consist wholly or principally of immovable property. may

be taxed in the Contracting State in which the assets or the principal as&e1S of the

company an: situated.

(3) Income from gains from the alienation of movable property forming part of

the business property of a permanent establishment which an enterprise of a

Contracting State has in the other Contracting State orofrnovable property pcnaining

to a fixed base available to a resi dent of a Contracting State in the other Contracting

Stale for the purpose of performing independent personal services, including such

income or gains arising from the alienation of such a permanent establishment (alone or

toget her with the whole enlerprise) or of such fu:cd base, may be taxed in thalother

Slale.

(4) Income lrom gains from the alienation of abips or aircraft operlted iD

internalionalunlfK: or movable property penlini", 10 !be opcratioo of such ships or

aircraft shall be taxable only in the Contractina Slate of which !be a1ienalOr ill resident.

(S) Income from gains from !be alienation of shares other than those

mentio ned in paragraph (2) in a company which is a resident of a Contracting

State may be taxed in that State.

(6) Income from gains flow the alienatio n of any property other than that

referred to in paragraphs (1), (2), (3), (4) and (5) shall be taxable only in the

Contracting State of which the alienator is • resident.

ARTICLE IS

d ,.., Penonal ~rvictS

lntU~ ·

(I) Income derived by • resident of I ConlJacting State in respect of professional

se rvices or other activities of an independent character shall be taxable o nl y in that

Stale. Howeve r, such income may be taxed in the other Contracting State in the

following circumstances

<a> ifhe has a fixed base regularly Ivailable to him in the other Con tracti ng

State for th e purpose of performing hi s activities in which case only so mu ch of the

income as is attributable to that fixed base may be taxed in that other Contracting

Statc:;or

(b) if his Slay in the other Contracting State is for a period or periods

amounting to or exceeding in the aggregate 90 days during any fiscal yea r.

(2) The term - professio nal services" includes especially independent scientific.

lite rary , artistic, educational o r teaching activities as well as the independent activities

of physicians. surgeons,lawyers. engineers. archi tects. dentists and accountants.

ARTICLE 16

(I) Subject to the provisions of Articles 17, 19, 20 and 21, salaries, wages and

other similar remuneration derived by a resident of a Contracting State in respect of an

employment shall be taxable on ly in that State unless the employment is exercised in the

other Contracting State. If the employment is so exercised, such remuneration as is

derived therdrom may be tued in that other State.

(2) Notwithstanding the provisions of paragraph (1), remuneration derived by a

reside nt of a Contracting State in respect of an employment c:lcrcised in the other

Contracting State shall be ta.-ble only in the fi~t-mentiooed State if

(a) the recipient is present in the other State for I period or periods not

exceeding in the aggregate 183 days in the fiscal year concerned , and

(b) the remuneration is paid by, or on behalf of, an employer who is not a

resident of the other State, and

(c) the remuneration is not borne by a permanent establishmen t or a filled

base which the employe r has in the o the r State.

(3) Notwithstanding the preceding provisions of this Article, remuneflltion

derived in respect of an e mployment ex.erased aboard a ship or airuaft opefllted

in international traffic by an enterprise of a Contracting Slate may be taxed only

in that Slate .

ARTICLE 17

Direc:.ors' Fus

Directors' fees and similar payments derived by a resident of one of the

Con tracting States in his capacity as a member of the board of directors , or other

comparable body howeve r described, of a company whk:h is a resident of the olber

Contracting State, may be wed in that other Contracting Slate.

ARTICLE 18

(1) Notwithstanding the provisions of Articles IS and 16, income derived by a

resident of a Contracting State asan entertai ner such as a theatre, motio n picture, radio

o r television artiste or a musician or as an athlete from his penonal activities as such

exercised in the other Contracting State, may be taxed in that other Contracting State.

(2) Where income in respect of personal activities exercised by an entertaineror

an alhlete in his capacity as such accrues not 10 the e ntertainer or athlete himself but 10

another person, that income may , notwithstanding the provisions of Articles 7, 15 and

16, be taxed in the ContfllCling Slate in which the activities of the entertainer or athlete

a re exe rcised.

(3) Notwithstanding the provisions of paragraph (I). income derived by an

ente rt ai ner or an athlete who is a resident of a Contracting State from his personal

activities as slIch exercised in the other Contracting State, shall be wable only in

the first -mentioned Contracting State, if the activities in the other Contracting

State are supported wholly or substantially from the public funds of the first-

mentioned Contracting State, including any of its political subdivisions or JocaI

authorities.

(4) Notwithstanding the provisions of paragraph (2) and Articles 7, IS and 16,

where income in respect of personal activities exercised by an e nte rt aine r or an athlete

in his capacity as such in a Contracting State, accrues not 10 the entertaine r o r I thlete

himself but to another person. that income shall be taxable only in the othe r

Contracting State, if th at othe r person ~ supported wholly or 5ubstantially from tbe

public funds of that othe r Stale , including a ny of iu political subdivisions or local

aUlhoritjcs.

ARTI CLE 19

P~nsions

(I) Subject to Ihe provi$ions of paragraph (2) of Anicle 20, pensions aDd o ther

similar remuneration paid to a residen t of a Contracting State in conside ration oC past

employment shall be taxable only in that State.

(2) Notwithstanding the provisions of paragraph ( 1) , pensions and other

payments made under the social security legislation of a Con tracti ng State shall be

tuable o nly in thal Stale .

ARTI CLE 20

GovemmLnt Strviu

( I) (a) Remune ration, other tha n a pension , paid by a Contracting Slate or a

political subdivision or a local authority thereof, to an individual in respect of

services rendered 10 that Slate or subdivi$ion or authority shall be taxable only in

that State.

(b) However, such remune ration shall be taxable only in the o th er

Contracting State if the services are rendered in that State and the individual is a

resident of thal State who

is a national of thal Stale; o r

(i)

(ii) did not become a reside nt of that Stale solely for the purposes of

rendering the services.

(2) (a) Any pension paid by, or out of funds created by a Contracting Slate o r a

political subdivision or a local authority thereof 10 an individual in respect of

services rendered to that State or subdivision o r authority shall be taxable only in

Ihat State.

(b) However, such pension shall be taxable only in the other Contracting

State if the individual is a resident of, and a national of, that State.

(3) The provisions of Artieles 16, 17 and 19 shall apply to remune ration and

pensions in respect ofservic::es re ndered in oonnec::tion with any business earned on by a

Connac::ting State or a politic::al subd ivision or a local authority thereof.

ARTlCU2I

RtmUMr~tU'" received by Te~cMf3

(1) Remuneration which a professor or teaeher who is or was immediately before

visiting a Contraeting Stale a resident of the other Contraeting State and who is present

in the first·mentioned State for a period not exceeding two yean for the purpose of

carrying out advanced study or research or for teaching at a univemty, c::oUege, sc::booI

or other educational institution rece ives for soch work shall oot be taxed in that State,

provided that such re muneration is derived by him h om outside that State.

(2) This Artide shall not apply to inoome from researeh if such research is

undertaken primarily for the private benefit of a Specific person or persons.

ARTICLE 22

PaymeDu recdved by Stutknu and TNIi~tl

An individual who is a resident of a Contraeting State immediately before making

a visit to the other Contraeting State and is temporarily present in th e other State solely

(a) as a student at a rec::ognised university, oollege, school or other similar

reoognised educational institution in that other State; or

as a business or tec::hnical apprentice; or

(b)

(e) as a recipient of a grant, a1lowanee or award for the primary purpose of

study, research ornaining from the government of either State or horn a scientifie,

educational, religious, or charitable organisation or under a technical assistance

programme entered into by the Government of either State,

shall be exempt from tax in that other State on

(a) all remittanoes !J Oin abroad for the PUi]l"JSes of his maintenance,

education, study, researc::h or naining;

(b)

the amount of sueh grant, allowance or award ; and

(c) any remuneration nOI exceeding an amounl equi valen t 10 US$3,OCKl

during any fiscal year in respect of services in Ihat other State provided the services

are performed in connection with his study, research or training or are necessary

for the purpose of his maintenance.

,.,

ARTICLE 23

Qrnu IrtCOrrw

(1) hems of income of I resident of I Contracting Stale, wherever arising, nol

dealt with in the foregoing Articles of this Agreement shall be !Hable only in th't Sllte.

(2) The provisions of paragraph (I) shall not apply to income, other than income

from immovable property as defined in paragraph (2) of Article 6, if the recipient of

such inoome , being a resident of a Contracting Slate, carries on business in the ot her

Con tracting Slale through a pennanen! esta blishment situated therein, or performs in

that other Slale independent personal servk:cs from a fi:led base situated therein , and

the riglll or property in respect of which the income is paid is effectively connected with

such permanent establishment or rued bue. In such case, the provisions of Anicle 7 or

Article IS. as the case may be , ~all.ppI'J .

•

(3) Notwithstanding the provWons of paragraphs ( 1) and (2) items of jIJoome or

• resident of a Contracting State not deall with in tbe foregoing ankles of this

Convention and arising in the otber Con tracting State may also be taxed in that other

State.

CHAPTER IV

EUM1NAll0N OF DOUBLE T AXAll0N

ARllCLE24

ElimilUltWn 0/ Double Taxation

(I) The la~ in force in eit her of the Contracting States shall continue to govern

the tuation of income in the respective Contracting States except where ellpress

provision to the contrary is made in th is Agreem en t.

(2)

In th e case of India do uble taxation shall be eliminated as follows

Where a reside nt of India derives inoome which, in acwrdance with the

provisions of this Agreement, may be taxed in Malta . India shall allow as a

deduction from the tu on the income of that residen t aD amount equal to the

income tax paid in Malla whether directly or by dedoction. Such deduction in

either case shall oot, however. ex«ed that pan of the iroeome tu (as computed

before the deduction is given ) which lIaltributable, 15 tbe cue mav be, 10 the

income which may be laxed in Malla.

•

(3) For the ptIijlOSCS of patalJ1lph (2) . the lenn Mincome tu: paid in Malla~ shall

be deemed to include the amounl of Maltalu which would, under the laws of Malta

and in acwrdanoe with this Agreement , have bee n payable on any inoomederived from

KlUn:a in Malta had the income 001 been tued II a reduced rate or ellempted from

Malta tax in acwrdance with

(a) the Aids to Industries O rdinance . 1959 and the Industrial Development

Act, 1988 in SO far as they were in force on, and have not been modified since, the

date of signat ure of this Agreement or have been modified only in minor respectS

50 as oot 10 affect their gene ral character; or

B

(b) any other provisions in the: Income Tu Act (Cap. 123) or in any other

legislation which may subsequcnlly be introduced iD Malta in modification of, or in

addition to, the existing special incen tive laws so far as they Irc agreed by the

competent authorities of the Contracting States to be of a substantially similar

character.

(4)

In the case of Malta, double taxation shall be eliminated as follows

Subject to the provisions of the law of Malta regardiog the allowance of a

credit against Malta tu in respect of foreign lax, wh ere , in accordance with the

provisions arthis Agreement, there is included in a Malta assessment income from

sources within India , the Indian tu on 5uch income mall be aUowed as a credit

against the relative Malta lax payable !hereon.

(5)

For the purposes of the deduction referred to in paragraph (4), the lenn

MIndian lax OD such iocome shall be deemed 10 include any amount which would have

M

been payable as Indian lax under the laws of India and in accordance with this

Agreement for any year but for anellemption from , OTreduction of, tax granted for that

year under

(a) Section 10(4), 10(48), 10(6) (viia), 10(15) (iv) , 10 A , 108, 80 lA,

SOHHC, SOHHD, SOHHE of the Income Tu: Act, 1961 (43 of 1961), 50 far as they

were in force on, and have not been modified since, the date of the signature of this

Agreement , or have been modified only in minor respectS so as not to affect their

general character: or

(b) any other provisions which may be enacted hereafter granting a

deduction in computing the taxable income or an exemption or reduction from tall

which the oompctent authorities of the Contracting States agree to be for the

purposes of the economic development of India, if it has not been modified

th ereafter or has been modified only in minor respectS so as not to affect its general

character.

(6) Wher" the Agreement provides that income arising in a Conlracting State

shall be relieved from tax in Ihat State, either in full OT in part, and, under the law in

force in the other Contracting Stale , such income is subject to tax by reference 10 the

amount thercofwhich is remitted to or received in that otherStale aDd not by reference

to the full amounlthercoC. then the relief to be allowed in the tinl-mentioned State

shall apply only 10 SO much of the income ILl is remitted to or received in the other Stale.

(1) [ocome which. in aa:ordancc with the provisions of this Agreement, is nol to

be subjcctc:d to tax in a Contracting State, may be taken into account for calcuIaling the

rate of tax 10 be imposed in Ihat Contracting State.

CHAYTER V

SPECIAL PROVlSIONS

ARTlCLE2S

Non ·discrimination

(I) Nationals of a Contracting Slate shall not be subjected in the other

Comracting State to any taxation or any requirement connected therewith which is

other or more burdensome than th e taxation and connected requirements 10 which

nationals of that other State in the UDlC circumstances are or may be subjected. This

provision shall, notwithstanding the provisions of Anicle 1, also apply to persons who

arc not residents of one or both of the Contracting States.

(2) The taxa tio n on a permanent establishmen t which an e nterprise of a

Contracting State has in the other Contracting Slale shall not be less favourably levied

in that other Stale than the laxation levied on enterprises of tbat other State carrying on

the same activities in the same circumstances or under the same conditions. This

provision shall nOI be construed as preventing a Contracting State flom charging the

profits of a pennanen t establishment wbicb an en terprise of the other Contracting Slale

has in the first -mentioned Slale at a rate of lax which is higher th an that imp<ls cd on the

profits of a similar enterprise of tbe first-mentioned Contractin g State. nor as being in

conflict with tbe provisions of paragraph (3) of Ank le 7 of Ihis Agreemenl.

(3) Except where the provisions of paragnph (I) of Anicle 9, paragraph (7) of

Article t I , or paragraph (6) of Anicle 12 apply. interest, royal ties and fees for included

se~iccs and other disbursements paid by an enterprise of a Contracting State to a

resident of the other Con tracting State shall , for th e purpose of determining the taxabl e

profits of such en terprise, be deductible under the ~me conditions as if they had been

paid to a reside nt of the fint mentioned State.

(4) Enterprises of a Conuacting State, the capital of which is wholly or partly

own ed or con trolled, directly or indirectly, by one or more residents of the other

Contracting State, shall not be subjected in the first· mentioned Contracting State to any

taxation or any requirements connected therewith which is other or more bu rdensome

than the taxa tion and connected requirements to which other similar enterprises of that

fi rst·mentioned State are or may be subjected in the 5ame circumstances.

(5) Nothing in this Anick: shall be construed as obliging a Contracting State to

grant to individuals who are residen ts of the other Con tracting State any personal

allowances, reliefs and reductions for tax purposes on account of civilltatus , family

responsibi litiesor any other personal circumstances which it gran ts to its own residents.

(6) In this Article, the term "taxation~ means taxes which are the subject of this

Agreement.

ARllCLE26

Mutual Agru~nl Proctdure

(1) Where a person considers th at the actions of one or both of the Contracting

States result or will result for him in taxation nOI in ac:oordance with the provisions of

this Agreement , he may, irrespective of the remedies provided by the domestic law of

those States, present hi s case to the competent authority of the Contracting State of

which he is a resident or, if his case comes unde r paragraph (1) of Article 25, to Ihat of

the Contracting State of which he is a national. The case must be prese nted within three

years from the first notification of the action resulting in taxation nOI in accordance with

the provisions of the Agreement.

(2) The competent authority shall endeavo ur , if the objection appears to it to be

justified and if it is not itself able to arrive at an appropriate solut ion, to resolve thecase

by mutual agreemen t with the competent authorityof lhe other Con tracti ngState, with

a view to Ihe avoidance of taxa lion nOI in accordance with the Agreement. Any

agree ment reached shall be implemented notwithstanding any time limits in the

national laws of the Contracting States.

B 39S

(3) The competent authorities of tbe Contracting Stales dia1l eodeavour to

resolye by mUlual agreement any difficulties or doubu arising as 10 the interpretation or

application of the Agreement. They may also consul! together for the elimination of

double laution in cases not provided for in the Agreement.

(4) The c:ompctenllulhorities of the Contntcting States may communicate with

each other directly for the purpose of reaching an agreement in the sense of the

preceding panllJ1lPhs. When il lCcms advisable in order 10 reach agreement to h.~an

oral ellCbange of opinion.. such achangc may take pl.oe through a commission

consisting of representatives of the competent authorities of the Contractin8 States.

ARTlQ.E27

Exchallgc of IrlfonNl1ion

(I ) The competent authorities of the Conuacting States shall exchange su<:h

infonnation as is neccssary for carryina oul lhe provisjons of this Agreement or of the

domestic laws of the Con tracting Stales conceming taxes covered by the Agreement

insofar as the taxation thereunder is not contrary to the Agreement in particular for the

prevention of fraud o r evasion of such tues. Any information received by a

ContrKtinl State shall be treated as secret in the same manDer as information obtained

UDder the domestK laws of that State. Howe~r, if the information is originaUy

regarded as secret in the transmittin, State, it mall be disclosed only to persons or

authorities (iDCluding coun •• nd administrative bodies) involved in the 'stenment o r

colloction of, the enforcement or prosecution in respect of, or the determination of

appeab in relation to , the tue. which are the lubject of the Agreement. Such pcrsons

or .uthorities mall UJe the information only for 5ueh purposes but may disclose the

information in public court ptocccdinp or in judicial dc-jeiom. 1be competent

authoritiel shall, through consultation, develop .pproptiftte conditions. methods and

techniques COfJ\:e,,,jn& the matten iD respect of .... bidI such elcbange of inform.tion

shall be m. de. includinl where 'ppropriate, Clchange of info rmation regarding tu

avoid.nce.

(2). In no case shall the phNisions of pangraph (I) be construed 50 as to impole

on. ContracCinl State the obliption

(.) 10 carry out administrative measures at variance with the I.'N$ and

administrative practice of that or of the other Contracting State ;

(b) to supply info rmation which is not obtainable under the laws or in the

normal coune of the administration of that or of the other Con tracting State ;

(c) to supply information which would disclose a ny trade , business,

industrial , commercial or professional secret or trade process, or informatio n , the

disclosure of which would be contrary to public policy (ordrt pub/il:).

ARTlCI .E 28

DiplOtMlic tuUI ConsuW OfficiDis

Not hin, in this Agreement shaH affect.'be fjsc~1 privileges of diplomatic .~!nts or

consular offici.1s under the general rules of Internatlonal la .... or under the Pi"OViIiOD5 of

special .greements.

CHAPTER VI

flNAL PROVISIONS

ARllCLE29

Entry into Force

( 1) The Governments of the Conlrading States shall notify each other thallhe

legal requirements for the enlry into force of this Agreement have been complied with.

(2) The Agreement shall enlcr into fora: thirty days after the datc of the later of

the notifications referred 10 in paragraph ( I) and its provisions shall have effect

(a) in Malta

as regards income for any Hfiscal year" beginning o n or after the first day

of January of the calendar year neltt following that in whi~h this

Agreement enters into force;

(b)

in Indi a;

85 regards income for any HflSC3l year" beginning on or after the first day

of April of the calendar year nclt! following th at in which this Agreement

enlcrs into force .

ARTICLEJO

Termination

This Agree ment shall remain in force until terminated by • Contracting State.

Either Contracting State may terminate the Agreement, through diplomatic channels,

by giving notice of terminadon at least six mon ths before the end of any calendar year

beginning afte r the expiration of a period of five years from the date of its entry into

force . In sucb event, the Agreement shall cease to have effec:t

(a)

in Malta

as regards inoome for any "fiscal yearn beginning on or after the first day

of January of the wendar year next foUowing that in which the notice of

termination is given ;

(b)

in Indi a

as regards inoome for any "fiscal year" beginning on or after the first day

of April of tbe calendar year next following that in which the notice of

termination is given.

B :m

IN WITNESS WH EREOF the undersigned, being duly authorised thereto by

their respective Gove rnments, have signed Ihis Agreement.

DONE at V.lIeltl , Malla this rwent)' eighth day of Sep(cmbcr, 1994, in duplicate

in the English and Hindi languages, both texts being equally authentic. In case of

divergence between the two tuts the English tut $hall be the operative one.

FOIIll'HE OOVEANWENT OF THE

FOR THE OOVEllNMENT OF

R£l'!JBU C OF INOIA

MALTA

MalaYJlli Venbtlppil

John Dam

MiniAer of Finance

OtIIndrubc:bra Murthy

Minister of State for Revenue

and Elpcnditllfc

" a liljo

• po. _ KaoIiljo _ I'>1/Xi,'oH by tit< D<; "_0""""" 1 "..

lppo'bbtik. ! mid-o;p.nin>enl .... ["l~f",

Ni""''''

n. IM"""",rij.o. w.G ...... _ f'rlN<tIlJI tit< GmomommI """"'" f'-.

PTo .. 23< - ,.,.",2Jo

FIEHIM

BEJN MALTA U R·REPUBBUKA TA' L;INDJA

OltALL-ltELSIEN MINN TAXXA DOPPJA

U BIEX TICI EVITATA EVAtJONI FISKAU

DWAR TAXXI FUQ L ·1NCOME

II·Gvem ta' Malta u I·Gvem lar- Repubblika ta' 1·lndja, billi jixtiequ jaghmlu

Ftehim gI'IaU-Helsien minn Tana Doppja u biex tigi evitata evalioni fi slr:.ali dwar

tani fuq I·income, flehmu kif gej

KAPITOLU I

OMA N T AL-fTEH IM

ARTIKLU 1

Glean Penonali

Dan il·Flehim ghandu japplika ghall·pers uni 1i huma residenti ta' wiehed mill-

Istati Kontraenti iew tat· tnein .

B '"

ARTIKLU 2

TfUXi KOfXrti

( 1)

I t· taui etislc nli li gtlalihom jappJika dan iJ -Ftthim huma

(a) r Malta

iHaua fuq ]·ineoml!',

(hawnbeklr. i1jed 'il qudd ie m imsejha ~i HiWla ta' Malut);

(b) ft-Indja

iHaua fuq l-inCOlm' inkluta lulll soprallw:a fuqhl ;

(bawnbekk. itjed 'il quddicm imsejha ~il-la.u.a ta' l-Indja~) ,

II-Ftchim g1Iandu wkoll jappl ika gha! kull tuu bhalhom jew Ii

(2)

sostanzjalment tixbal'lhom li jigu imposti minn xi wiched mill· )slal; Konlraenli wara

d-data li fiha dan il-Ftehim jigi ffirmal b'tieda ma' , jtW minnok, it-taui msemmija

fiI -paragrafu (I). L-awtoritajiet kompclcnli la' '-!stati Konlraenti ghand hom javtaw

lil lulxin b' lr.ull tibdH sinjifikanti li jsir m. ligijicl taghhom rispcltivi Ii jirrigwardaw

it-Ilxxa.

(3) Minkejja d-dispotizzjonijicl l-ohra la' dan l-Artiklu . dan il-Ftehim ma

japplikax glial Ia.u:a mhallu jew 1i tilhall as rMalla sltond id-dispotizzjonijiet Ias-

subaniltolu (11) la' I·artiltolu 31 la' I·An dwar. it·Taua fuq 1·/ncome (Kap. 123).

dwar I' ;ncoml' tauabbli ta ' persuna li Iltun lahdem fiI. produzzjoni ta ' tejt pl'troIl'1Un

li jig; prodott r Malla, jew Itull dispotizzjoni o hno sostanzjalment simili Ii tigi

imposta wara d-data tal· firma ta' dan il· Flerurn.

KAPI1'OLU 11

TIFSIRIET

ARTIKLU 3

Ti!Sirlt, Ctnlrali

(I) Ghal1·ghanijiel ta ' dan il· Ftehim, kemm· il darba r· rabta lal·kliem ma

tehtiep xort 'ohra

<a) iI·fraii "Indja ~ tflSSer iHerrilorju ta ' 1. lndja u tinltludi J· bahar territorjali

u I. ispazju la· l.ajru fuq dak il.lenilorju, Itifukollltull tona marittimaohra li I·Indja

jltollha drinijiel sovrani fuqbom , driltijiet u turisdizzjonijiet ohra , sltood il-ligi ta'

1· lndja u sltood kI-driu intemazzjonali I j). Konvenzjoni lan· N.U. fuq il. Ug; tal-

Bahar;

(b) il· frati - Malta ~ meta uta la rsens geografiltu IflSseT il·Gtira la' Malta, il-

Gti ra la' Ghawdex u I.gtejje r I ~hm la' I. Artipelagu Malti , mmltien ma'l-ibhra

territo rjali taghhom , u 1r:ull area barra mill -bahar terri torjali la' Malla It , sltond jJ-

Jig; inl em azzjonali, hi be1r:1t imse mmija jew altlar 'il quddiem lilla' lissejjah, taht il·

lig; ta ' Malla dwar il-Blata Konlinentali, bhala area li fiha d. drill ijiel la' Mal ta

dwar qiegh il·bahar u s-sottoswol u r· riforsi nalum li taghOOm jistghu iigu

eurotati;

B

(~)

jI·frati "!cumpannija lfisser !cull glIaqda !corporala Jew !cull enti li titq ics

K

bhala g.haqda korporata ghall·finijiel ta ' laua ;

(d) il· frati ~awtoritl kompetenti" tfisser fil·kat ta' I·I ndja, il-Gve rn Ce ntrali

fil· Minisleru ta l·A nanzi (Dipartimenttad-Dhul) jew ir-rappfeientan t awtorizzat

taghhom; u fil·kat la' Mal la, il· Mioistru responsabbli ghall.finanzi Jew if-

rappreienlant awtorittat tieghu;

(e) iI-frati MStal Kontraenti u "1-ISlat Konlraenli I-iehor'" ifissru, skond ma

K

tehlieg ir·rabla lal· kliem, I-I ndja jew Malta;

(I) il-frati ~im prita la' Stat Kon lraen li u '"imprita la' I-lstat Kontraenli 1-

K

iehor" ifiSSl'U rispeltivame nt im prita Ii lilmexll:a minn residenti la' Stat Kontraenli

u im prita li tilmexxa minn residenti la' I-Islat Konlraenli I-iehor;

(g) il-fraZi "sena fiskal i" ghar- rigward tal-taua la' 1. lndja tfisse r "is-sena la'

qabel" kif imfissra fl-/ nCQI7Ie Tax A ct, 1961 (43 la' 1-19(1) u ghar-rigward lal-laua

ta' Malta tfisser is-se na Ii tigi minnufih qabel "is-se na ta' slima" kif imfiss ra fl-AII

dwar it-Taxxa fuq 1·lncome (Kap , 123);

(h) . il-frw "Iraffiku intemazzjonali" tfisser kull truport b'basti menl Jew

b'ingenji ta']-ajru imhaddrna minn imprita la' Slat Kontiaenti , barra minn mela 1-

basliment Jew I-ingenji la' I·ajru ikunu mhaddma biss bej n postijiet fl- 15tal

Konlraenti I-iehor;

(i) il-frw " nazr:jonali" tfisse r individwu li jkollu n-nattjonalit! la' Slal

Kon traenti u per5una gu ridika, sotjetAjew ~ax:tjoni li likseb dak I- istal laghha

bis-sahha tal-ligijiet fis-sehb fl-bta t Kontraenti;

(j) il· frati "persuna" tinkludi individwu, kumpannija, korp la' persuni u kull

eOli iehor li jigi stmal bhala unil! laxxabbli skond il. ligijiet tat· taua li jkunu jsehhu

f1-Istati Kontraenti rispeltivi;

(k) il-frati "Iaxxa" tifsseriHaxxa la' l-lndja jew il-Iaoa la' Malla. skond ma

tehtieg ir-rabla tal· kliem, iida ma ghandhiex linkludi ammonl [i jkollu jithallas

minhabba rxi nuqqas Jew omissjoni gI'Iar-rigward la' xi laxx i li dwarhom ikun

japp[ika dan il-flehim Jew li jkun jirrapprezen ta xi pe nal i imposta li jkollha

x'taqsam ma' dawk il-taoi.

(2) Rigwafd I.applikazzjoni tal·Ftehim minn Slat Kontraenli, kull frafi li ma

Ikunx imfissra fih ghandha, kemm-il darba r-rabla tal·k1iem ma teb tiegl lort'ohra ,

ikollha I-istess lifsir kif moghli lilha taht il-ligi la' dak I-Islal dwar il-laxxi Ii dan il-Ftehim

japplika gI'Ialihom.

ARTIKLU 4

Ruifkmi

(I) Gl'lall.finijiel la' dan il-Flehim , il-frai:i " residenti la' Slal Kontrae nli"

lfisse r kull persuna li, tabt il-ligijiel la' dak I-Istat, hija suggetta ghat-Iuxa

hemmhekk minl'labba d-domidlju , ir-residen:ta, posl lal-manigg jew xi krilerju iel'lor

ta ' xorta bhal din.

(2) Fe;n minhabba d-dispotizzjonijiet tal-paragr.fu (I) ind ividwu jklln

residenti tat-tewj Stati Konlraenti, allura I-blat titghu ghan du jigi delcnninal kif

gej

<a) huwa ghandu jitqies li jkun resklenti la' I -bill Konlr&enli Ii fih ikoUu

<lar permanenti ghad-dispotiz:zjoni tie&hu; jekk huwa ikollu <lar permanenti

glIad-dispotiujoni ticghu fit-kw! Stati , huwI ghandu jilqies Ii huwa residenti

ta' I-bat Ko nll'1lenli li miegllu ir-rela:ajonijiet pe.nonali u ekonomiti tieghu

jkunu I-aluar mamut. (te ntru ta' inleressi vitali)

(b) jekk \· ISI&I 1i fih huwa jkolJu t-tcnlru ta' inlcressi vilali ma jisw jigi

determinat , iew jekk huwa ma ikonulI gI'Iad-dispotiujoni tiea.hu dar permanenti

fl-ebda Slat. huwa ghandu jitqies li jtun resident! I,' I-blat Kontraenli 1i fih

SOllo jirrisjedi ;

(t) jekk huwa $owltu jirrisjedi fit-kw; Stati Jew febda wiehed mjnnhom ,

huwa gI'Iandu ;itqitS li jklln residenti la' I-1st" Konll1lenti Ii tieghu jkun

nazzjonali;

(d) jekk huwa jlr.un nazzjona!i laZ-tewg Stati Jew la' l-elxla wiehed

minnhom, l-awlorilajie tlr.ompetenti ta' l-Istati Kon1raenti ghandho m jiddetiedu

I-bt bi ftehim bejniethom.

(3) Meta minhaDba d-dispotizzjonijiet tal-pal1lgBfu ( I) penunl Ii ma tkURlf

indiYidwu tlr.un residenti taZ-tewg Stati Kontracnti, din &handha ghlldaqstant titqies

bhala residenti la' I-btat Kontracnti fejn ikun jinsab il-post dfeniv taI-maniii

laghha"

ARTlKLU 5

Slabbilimtnl Ptrm,ontl'lli

(I) Chall-finijiel la' dan il-Ftehim il-fra.t.i MSlabbilimenl pennanenli~ tfisser

posl lan-negO%j u fiu Ii minnu jig; mmen; Ibal kollo • .lew rparti x-xoghol ta" 1-

imprita.

(2)

Il-frati ~slabbi liment pennanenli" tinlr.ludi b"mod sp«jIJi

(.) posl 11' maniti:;

fer&ha ;

(b)

(t) uffittju;

fabbrikl ;

(d)

(,) banut lax-xogbol;

minjiera, bir tai-tejl Jew lal-Iass, barriera }cw kull posl iebor ta'

(f)

cstranjoni la ' ritorsi nalurali inklut sil la' drilling fuq iI"blIbar;

(g) art li Ixun qegJ\da linbena}cw proien ta' kostruzzjoni Jew assemblati

.lew attivilajiet superviiorji li ghandhom J['jaqsmu ma' dan, mela dix I-art,

prote;tt jew I ttivilajiel ilr.omplu &ha! perijodu ta' iktar minn silt J[hur.

B

(3) Minkejja

d-dispotiujonijict

ta'

qabel

ta'

dan

]·Artik]u,

il·fraZi

Mstabbi li ment permanent;" gl'landha tilqies 1i ma linkludill

(a) ]-ut u la' fa~ilitaji ct gI'Ia lJ-iskop biss ta ' l'Iu na , wiri Jew tqassim ta'

oggetli Jew merkanzija 1i j kunu proprjclA ta ' l-imprita;

(b) it-litmim ta' hatna ta' oggeui Jew merkanzija li Ikun proprjctll ta' 1-

imprtia ghall.iskop biss la' haina , wiri Jew tqassim ;

it -tiZmim la' hatna la' oggetti jew merkanzija Ii !!tun proprjctA ta' 1-

(c)

impriia ghall-iskop biss ta' protessar mi nn im prita ol'lra;

(d) it·ti1mim la' post fiss ta' oegozju gI'Iall-iskop biss la' xiri ta' oUctti

jew merkanzija jew ta' gbiT ta' taghrif ghalI-impri!a;

it-titmim ta' post rlS$ la' negozju gh all-iskop biss 1i taghmel. ghall-

(c)

imprita, xi anivittl ol'lra la' xorta preparalorja jew awtiljarja .

(4) Persun\l I; l!t un okkupata fi Slat Ko nlraenli fl -esploru.zjoni ta' qiegh il-

bahar u tas-sottoswol jew f1 -eSpIOjlaujoni ta ' ritorsi naturali li jkunu jinsabu

hemmhekk kif ukoll fattivitajiet li jkunu komplemen tari jew awti ljarj i ghal dawk 1-

attivitaj iet, tilqies li Ikun qed twettaq dawk I-attivitaj iet pennezz ta' stabbil ime nt

permanenti fda k I-Islat.

(5) Imprita ta ' Stat Kon traen ti titqi es li jkollha stabbi liment permanen ti f1- lstat

Konlraenti I-ichor jek.k.

(a) ikun qed jinluia jew jigi stallal taghmir konsiderevoli fdak 1-lslat 1-

iehor, minn , glial jew b'kunlratt ma' l-imprita;

(b) I-imprita Iwcttaq altivitA supervitorja fdak I-Istat 1i jkollha l'laqsam

ma ' I-mu tal-taghmir imsemmi rts-subparagrafu (a) ,

(6) Minkejja d-dispotizzjonijiet tai-paragrafi (I) u (2), meta persuna - li ma

tkunx age nt la' status indipendenti li ghaliha japplika I-paragrafu (7) - tagixxi ghan-

nom la' imprita u ghandha, u soll u Iwettaq fi Slat Ko nlrae nli aW1 0 ritA li tikkonkl udi

kunlratti risc m I-imprita, dik l-impriZa ghandha lilqie s 1i ghandha stabbilimen t

permanenti rdak I-Istat dwar kull atlivita li dill. il-persun a laghme l ghall-irnpriZa,

sakemm I-a tlivilajie t ta ' dik il-persuna ma jkunux limilati gh81-liri ta' oggetti jew

merkanzija ghall-imprita.

(7) Imprita la' Stat Kontraenti ma ghandhiel titqies Ii jkoll ha stabbiliment

permanen ti fi Stat Ko ntrae nli iehor ghaliex hiss tmeni negozju rda k 1-lsla! ieho r

permezz ta' sensal, agent gene rali b'kummissjoni jew xi age nl iehor hi status

indipendenli, mel. dawk iI-persuni jagixxu m-kors o rdinarju tan-negozju tag.ll.hom,

lida , meta I-attivitajiet ta' dak I-agent ikunu ghalkollox jew kwaZi ghalkolJox

dedikati ghal dik I-i mprita, huwa ma ghandux jilqies bhala agent hi status indipendenti

jekk it-transanjonijiel bejn I-agent u I-imprita. maj kunUl saru rkund izzjonijiet atarm 's

length.

(8) !I-fait li kumpannij a Ii tkun residen li la' Slal Kontraenti tikko ntrollaje wtkun

kontrollata minn kumpannija li Ikun residenti ta ' I-!slat Kontrae nti I-iehor, jew li

tmeni negoz;u fd ak I-Istat I-iehor (sew pt.:rmezz la' slabbilimenl permanen ti sew

lort'o hra) , ma gh andux fi h innifsu jikkostitwixxi xi wahda mill-kumpannij i bhala

slabbiliment permanenli ta ' l-ohra,

KAPITOLU III

TASSAZZJONl TA' INCOME

ARllKLU 6

Income mi1lll Proprjelo /mmobiljDri

( I) Income miksub minn residenti la ' Slat Konlraenti minn proprjelll immobiljari

(inklut income minn xoghol f1-agrikolturajew fit-boskijiet) sitwata f1 -Istat Kontraenti 1-

ichor jista' iigi nlaua! fdak I-Istat I-iehor.

(2) lI·frail "proprjcla immobiljari ~ ghandujkollha l-iSless li!sir li ghandha tab! il-

ligi la' 1-lslal Kontraenti I; fih il-proprjcla li tkun hija silwala. ll-frati gI'Iandha rkull kat

tink ludi proprjetil a(:tessorja &haJ proprjetl immobiljari , bhejjem u lagl'lmi r utati ft-

agrikollura jew fiI-boskijiet. drillijiel Ii glIalihom japplikaw id-dispoZizzjonijiel ta1-ligi

generali dwa r proprjela lerrena , uiufrutt la' proprjctt. immobiljari u driltijiel glial

hlasijiet lijvarjaw jew fissi bhala kumpens ghall-hdim ta' , jew ghaJl-jedd li jinhadmu jew

li iigu esplorati depoZili minerali , ghejiun u ritorsi oh ra natural i. Baslimenli, dghajjes u

ingen;i la' I-ajru ma g1landhomx jilqiesu bflala proprjela immobiljari.

(3) Id-dispo.tizzjonijiellal-paragrafu ( I) ghandhom ukoll japplikaw gbal incQm~

li jinkiseb miIJ-utu dirett, kiri . jew utu la' kull xort 'ohra ta ' proprjetl immobiljari.

(4)

Id-dispo:tizzjonijiel lal-paragrafi ( I) '11 (3) gI'Iandhom japplikaw ukoU ghal

income minn proprjetll immobiljari ta' imprita u gflal income minn proprjetA

irnmobilja ri li tkun utal a gball-qadi la' servizzi personali indipendenti.

ARTIKL U 7

Profitri minn Negorju

( 1) II-profiui ta' irnprita ta' Stat Kontraen ti gbandhom jigu ntauati biss fdak 1-

ISlat kemm-i l darba I-imprita rna tmeuix negozju fl-blat Ko ntraenti J-ieflor permexz

ta' slabbilimen l permanenti Ii jkun qiegl'led hemmhekk. Jekk I-irnprita Imex:xi negozju

kif intqaI qabel, iI-profitti ta ' l-impriZa jistgflu jigu nt auat i fl ·!stat I-ieflor iida biss dik il-

pa rti minnhom li tkun direttament jew indirettament attribwibbli ghal dak 1-

K

iSlabbiliment pennane nti , Il-Idiem '"direttament jew indirettament irlssru , gI'Iall-

aJ'Ianijiel la' dan I-Aniklu. li meta slabbilimenl permanenti jkol1u parti altiva 6n-

ncgozjar, firmar jew Iwettiq la' kuntratri magl'lmulin miU-imprita, gI'Ialdaqshekk ,

minkejja li dik il-parti l-ohra ta' l-i mprita tkun ukoll hadet sehe m fdawk it-

tra nsazzjonijiel , g1Iandu jigi attribwit lill-islabbilimenl permanenti dak il-proporzjon

mill.profitti ta ' I-imprita li joflorgu minn dawk i1-kuntratti bl'lalma I-ko nlribuzzjoni la' 1-

istabbiliment permanenti ghal dawk it-transazzjonij iel ikollha ghal dak ta' I-imprita

kollha kemm hi.

(2) Sla hsara gI'Iad-dispoiizzjonijiel lal-paragrafu (3), meta imprifa la' Slat

Konlraenti tmew negozju fl- lS!al Ko nlraenti I-iehor pennexz ta ' slabbiliment

permane nti li jkun qieghed hemmhekk, ghandhom jigu attribwiti lil dak I·islabbilimenl

permanenti null Slal Kontraenti I-profitti Ii kien ikun mistenni jagbmel kieku kien

imprita distinla u separata li lahdem fI-istess aUivitajieljewohrajn bflalhom taht I-istess

kundizzjonijiet jew ohrajn bhalhom u li lahdem indipendentement gI'Ial kollox mill·

imprita li taghha hija stabbiliment permanenti jew mill-impriti oh ra assoCjati Ii tittratta

maghhom.

(3) Biel[ jiju stabbiliti I-profitti la' Slabbilimenl permanenli, ghandbom ikunu

permessi bl'lala Inaqqisdawk I-ispejjd la' l-imprita, lijkunspejjd lijsiru ghall'ghanijtel

lal·islabbiliment permanenli (maghduda I·ispejjei: ei:ekullivi u amrniniSlrallivi ienerali

li jsiru) u li jkunu jilnaqqsu Ii Ideku I·islabbilirnent permanenti kien e nti indipendenti li

jkun l'Iallas dawk ]·ispejjd, sew jc:kk ikunu saru fI-lstat Kontraenti li fih iltun hernm I·

istabbiliment permanenti jc:w jekk ikunu saru band'ohra skond id-dispotizzjonij ieltal·

ligijiel tal_lasnnjoni 11' dak I-Islal u kit sugjelti ghaI-limili mqeghda bl· iSleM ligijiel.

(4) Ebda hata fdan I-Artildu rna gl'landha lolqot I-apptik azzjoni la' Ili liji la' Stat

Konlraenli 1i jkoUha l 'laqsam ma' kifjigi Slabbilil kc:mm persuna ghandha Ihallasbhala

laua. inldut 1i jigi stabbilil kemm ghandu jithallas bl-utu lad-diskrezzjoni jew bl-

ghemil ta' slima miIJ, awlorill kompelenti la' dak 1·lslIl rkati li fihom , mit-Iaghrirli I·

awtoril! kompel en li la' dak 1· ISlal ikollha, ma j kunx possibbli jew prattiku li jiiu

a«:ertati li jkunu I-profitli li kellu SlabbiJime nl permanenli , kemm-il darba dik il-liji

tiji applikata, daqskemm ikun jippermeni t-Iaghrif li jkollha l-awlorillt kompetenti.

b'mod li jkun ko nsistenti mal-prindpji la' dan I-Artiklu.

(5) Ma &handhom jiiu allriDwili ebda profini lil stabbilimcnt permanenli

minhabba biu ix-xiri minn dak I· islabbiliment permanenli la' oggeni jew merkantija

gl'l all-imprita .

(6)

Gl'lall-finijiel tal.paragrafi la' qabel, il'profitti li ghandhom jii u atlribwiti liIl·

islabbilimc:nt permanenti ghandhom jiju 51abbiliti bl-isteu mod minn sena glial sena

kc:mm-i1 darba ma jkwu: hemm raiuni tajba u biHejjed bicx isit kunlrarju.

(7) Id-dispotizzjonijiella' dan I-Artiklu m'&handhorru: jolqtu d-dispotiujonijiel

tal.ligi la' Stlt KODtl1le nti dwar il' lassanjoni ta' profitti fuq in-ne!OJ;ju la'

auikurazzjoni.

(8) Meta profitli jinkludu DilIe tl i la' income li qed jigu trallali separalament

f Anikli o hra la' dan il· Flehim , al1ura d.dispo:tizzjonijiet ta' dawk l-A rtikJi ma jkunux

mi lqula bid-dispotizzjonijiet la' dan I·Arliklu.

ARTIKLU 8

Trasport bil·&fllu u bf-A;ru

(1) I1 -profiUi lijinkisbu minn imprita la' Stat Kontraenti mit-Ihaddim minn dik I-

imprita ta' bl5timent jew inienji la' I-ajm fi traffiku inlernazzjonali gbandu jkun biss

Iluabbli fdak I-!stat.

(2) Ohall-ghanijtel la' dan I·Artiklu , profilti mit-Ihaddim la' baslimenti jew

ingenji ta '. I-ajm fi lraffiku inlemazzjonali lfisse r profitli miksubin minn impriia

desk.riua fil'p3l11grafu (1) mill ' ilrr bil·bahar jew bI-ajm rispetlivamenl ta' passiggieri,

pasla , bhejjem jew oggetti Ii jsir mis-sidien jew mill -kerreiia jew dlllneren la'

bastimenli jew inienj; la' I-ajru inkluti

(a)

iI-bejgh la' biljeni &hal dak [I-iarr rise m impri1:i oh ra;

(b)

kull altivitA ohrl li jkillha x'taqsam direllament ma' dak il-iarr; u

(c) [I-kiri la' bUlimenti }ew la' inienji ta' l-Ijru li jirreferi ghat kull attiviti Ii

jkollha direttamenlll'taqsarn ma' dak U-iarr.

B ""

(3) lI' profilli ta' impriia ta' Slat Kontraenti deskrilti fiI-paragrafu (I) mill-utu ,

manulenzjoni , ;cw kin la ' conrainerJ (inltluti trailers, braken u taghmir relata! ghall-

gart tal-comaint rs) 1; jinlutaw fdak li ghandu x'jaqsam mat -ll'Iaddim ta' bastimentijew

la' ;ogen;i la' l-ajru fi traffiku inte rnazzjonali ikun biss tau:abbli fdak 1· ISlal.

(4) Id-dispoZizzjonijict tal-paragrafi (1) u (3) ghandhom ikunu japplikaw ukoll

ghal profitti mill ' parteopazzjoni rkonglome razzjoni, fnegozju bi sha b, jew fagenzija

operattiva intcmazzjonali .

(S ) Ghall-ghanijiel la' lian I-Artiklu l-imghu fuq f1ejjes li jkol1hom i\: 'jaqsmu

mat-tl'laddim ta ' bastimenti jew ingenji la' I-sjru fi traffiku inlemazzjonali ghandhom

jilqiesu bhala profilti miksubin mit -thaddim la' dawk il-bastimenti jew ingenji ta'l. ajru,

u d-dis!XJ1injonijiella' I-Artiklu II (MghaJl) ma ghandhomJl ikunu jappliltaw ghar-

rigward ta ' dak I-img.!'l u .

ARllKLU 9

lmpriti AssotjDri

( I)

Mela -

(a ) impriZa ta ' Slat Kontraenti tipparteapa direttamenl jew indirettame nt

fi:-Imeuija , kontroll jew bpilal ta' imprita ta ' I-blal Konlraenli I-icl'lor, Jew

(b) I-islcss persuni jippanctipaw direltamenl jew indireltamenl fil -

Imeuija, Itonlroll Jew Itapitalla' imprita la' Slat Konlraenli uta' impma la' I-Istal

Konlrae nli I-icho r,

u null kat jigu maghmu]a jew imposti kundizzjonijiel bejn it-tewg impriti fir-

relazzjonijiel kumme rtj al i jew finanzjarji la· bejnielhom li majaqblux ma' dawk li kienu

jigu maghmula bejn impriti indipendenli, rdak iI-kat profit! It , kieku ma kienUll" dawk

jI-kundizzjonij iel, kienu jakkumulaw ghal wal'lda mill-impriti, iida minhabba dawk il-

kundizzjonijiel ma geWJl" hek..k akkumulali , jislghu jigu inkluti fil-profilti ta' dik 1-

impma u inlauali skond he U.

(2) Ebda haga fdan I-Artiklu ma ghandha lolqoll-applikaujoni ta' xi lip la' Slal

Ko ntraenli li jkollha x·taq$8m ma' kif jigi stabbi lil Itemm gi'landha tilhallas ta.u:a bl-mu

lad-diskrezzjoni Jew bl-gi'lemil ta ' slima mill -awlorilllr.ompele nti ta' dak 1-)slal rkati li

fiho m , mit- taghrifli l-awlorillltompelenti la' dak I-Istal ik ollha, majkunx possibblijew

prauiku 1i jigi Slabbilil xi jkunu I-profitti li kellha imprita, kemm-il darba dik il-Iigi tigi

applikala, daqskemm ikun jippcnnelti I-Iagi'lrif Ii jkollha I-awlo ritl ko mpclenti, b' mod

li jltun konsisl e nti mal-prinapji la' dan I-Artiklu.

(3) Meta Slat Konlraenti jinkludi fiI-profiui la' imprita ta' dak I-)stll , u jinlllxJta

sko nd hekk , profilti li fuqhom imprita la' I-htat Konlraenli I-idlo r giet inlaxxata fdak

I-Islal I-iehor u I-profilli hekk maghduda jkunu profilli Ii kienu jinqalgi'lu mitl-impriZa

ta' l-ewwel Stal imsemmi kieku I-kundizzjonijiet magi'lmula bejn ii-tewg impriti kienu

dawk li kie nu jsi ru bejn tewg impriti indipcndenli, allura dalt I-Istat I-iel'lor ghandu

jaghmel it-tibdil xieraq n -ammont tal-Ia.u:a imposta hemmheltk fuq dawlt il-profitti.

Biex jigi Slabbilil it-libdit , gliandu jittiehed qies xicraq tlld-dispoti.zzjonijiet l-ohra la'

dan il-Flehim u I-awtoritajiel ko mpctenli la' I-Ismi Konlraenli ghandhom jc:U iI'Iossu

I-bionn jikko nsultaw lil Jlulxin.

ARTIKLU 10

Dividcndi

( I) Dividendi mhallsa minn kumpannijali Ikun residenti ta ' Stat Kontraenti IiI

residenti la' l· lslll Kontntc:nti I-tebor jistgbu jiiu inta.u:ati fdalt I-lstall-iebor.

(2) IMa , dawk id-dividendi jislghu jigu inlana li wkoU n-Islali Kontraenti 1i

lieghu I-kumpanni;. li Ikun t"'all as id-dividendi Ik un reside nti. U sko nd il. ligijiclla' dak

'· lslal , iida

<a) met. d-dividendi jithallfu mi nn kumpannija residenti fl -Indja lil

residenti ta' Malla li jkun is-sid bencfltjarju lad-dividendi , it-tan. ta' l-lndja hekk

impost. m'gbandhiex Ikun iijcd minn

(i)

10 fiI-mii' ta' I-ammon t gross tad-dividcndi jekk is-sid berw:fiCjarju

jkun kumpannij. 1i jltollha mill-, nq as 2S m-mij. mill-ishma lal·kumpannija li

Ikun Qed thaJlas idodividc ndi; u

(ii)

15 fil-mij. la' 1-.mlnOflt grou tad-dividcndi fkuli kat ichor;

(b) met. d-dividendi jilhallsu minn kumpannija residenli la' Malta lil

residen li ta' I-Indja li jkun is-sid DenefiCjarju taghhom iHaua la' Malta fuq 1-

ammanl gross tad-dividendi m. gbandhieJI: IkuD itjed minn dik imposta fuq il-

profitli Ii minnbom jilhlllsu d-dividendi ,

Dan il-paragrafu ma jolqotJt il-lassuzjoni la' kumpan nija gbar-rigward tal -

profilti li minnhorn jilballsu d-dividendi.

(3) II -frui ~divide ndi ~ kif utala fdan I-Aniklu disser ilfCome minn azzjonijiel ,

is hm ll "jouissance" jew jeddij iet ";ouwance", Ishma flOgb ol fil -minjieri jcw la'

fundal uri , jcw drittijiet o bra , li ma jkunwt talbiet gbal dej n, 1i jippaneapaw fil-pmfitti,

kif ukoll income minD jeddijiet ko rporlltivi obra li huwa mcqjus ghall-fini tat-taxxa 1-

istess bhal inrome minn uzjonijiet 5kond il-liiijiella' do I-Istalli fib Ikun residenti I-

kumpannija Ii tagbmcl it-tqassim,

(4) Id-d ispotiujonijiel tal-pa ragrafi (I) u (2) ma gbandhomx japplikiw jekk i5-

n-

5id DeDerKjarju lad-divide ndi, li jkun reside nti ta' Slal Ko nlrle nli, imeni negozju

Istat KODtraenli I-khor, Ii tieghu Ikun residenti I-kumpannijl li Ihallas KJ-dividendi ,

permeu ta ' Aabbilime nl permanenli li jkun &itwat hemmhe kk , jew li jkun jaqdi fdak 1-

il I8t I-iebor serviu personali indipe ndenli minn bati 51abbilil sitwat hemmhekk, u 1-

holding li dwarhom id-dividendi jkunu mbal1n jkollu x'jaqsam effeltivament ma' dak 1-

iSlabbilimenl permanenli jew ba1i 5labbilil_ F'dak il- kat id-dispo:tizzjonijiet t8' 1-

Aniklu 7 jew I-Artiklu IS, skond il-klt, ghandho m japplikaw ,

(S)

Mela kumpann ija li Ikun residenli la' Slal Konllacn li tik$Cb pmfilti jcw

inoomt! mil l-Istat Ko ntrae nli I-ie bo r, dak I-btat I-iehor ma jista ' jimpoo i ebda lana fuq

id-dividendi mtlallsa mill -kumpannija , hlief mela dividend i bhal dawn jittlallsu 1iI

residenti ta ' dak 1· lslal I-iehor jew safejn il -holding li dwaru jilballsu d-dividendi jkollu

x'jaqsam effettivament ma' stabbilime nt permanenti jew ma ' bati stabbili l silwll fd ak

J-Ista! I-ic hor , jew jwutietta I.profi tti mhw: distribwili laJ-kumpannij a &.hal taxxa fuq

il.profitti mhux diSlrillwi li, anki jeklr. id-dividcndi mballsa Jew il-profitti mhwt

dimibwili jikir.onsislu rir.ollox jew fparti minnhom minn profilti jew income li jioqalghu

fda k I-Istal I-ie hor.

ARnKLU 11

Mg,"",

(I) Mgllax li jinqala' fi Slat Kontraenti u Ii jithallas lil resident; la' I-Ista!

Kontraenti I-ichor ji5ta ' jigi ntanal fdak I-Istlt I-ichor.

(2) Itda, dalr. \.imghax jista' jig! inlaual n· lstat Konlraenli fcjnjinqala', u skond

iI-ligijiclll' dak \· lslal , iZda;elk min jir6evih ikun is-sid bene6garju ta' l-imghu , it-

taua hekk impost. m'gI'Iandhiex tkun itjed minn 10 fiI-miia la' l-ammant gross ta' \.

imghu..

(3) Minkejja d-dispotizzjonijict tal-paragrafu (2) , mghax li jinqaJa' fi Slat

Kontrae nt; ikun eient; rnil-tana fdak I-Istal jekk dan ikun miksub mill·Gvem ta' [.

Islat Kontraenti I-idIOT Jew minn awtoritt. JokaJi ticghu Jew minD xi &icnzija iew

instrumentalitll ohm ghal konox possjeduta u kontroUata minn dak il-gvem Jew

awtoritl Joka li.

(4) (I-nu; ~ mgl'l u~ kif utata rdan l-Artiklu tfisser illcome minD dritlijict ghat

dejo ta ' kull xona, sew jckk ipotekati sew jekk le, usew jekkjagl'lti I-jedd gI'Ialsehem fil-

profiui lad-debilur sew je kk le, u b'mod panikolari, incom t minn assigurattjonijiel tal-

Gvem u j,.comt minn bond.! jew dttH!nturu, inltluZiprtmilU7U u premjijiet annessi ma'

assigurazzjonijict, bonds jew dttH!lIIUTU bbal dawk.

(.5) Id-dispotizzjonijiel lal' paragrafi (I) u (2) ma gI'Iandhomx j applikaw jek.k is-

sid benefil:jarju la' I-imgl'lax, Ii j"un residenli la' Stat Kontraenti , ikun qed imeai

negozju n-Istat Kontraenti I-iehor li fih jihqala' I-imghax permezz la' stabbiliment

permanen ti silwal hemmhekk, jew jaghmel servizzi personali indipendenli rdak 1· lslal

I·iehor minn bati stabbi lil sitwal bemmbeltk , u d-driu gI'Ial dejn Ii dwaru jithallas I·

imgl'lax ikollu effeuivame nl x'jaqsam ma ' dak I·istabbiliment permanenti jew baD

slabbilil . Pdak iJ·kai id-dispotizzjonijiet ta ' I·ArtikJu 7 jew ta' I·Artiklu 1.5, skond il·

kat , ghandhnm japplikaw.

(6) L-imghax gI'Iandu jilqies Ii jinqala' fi Slal KonlTaenti meta min ihallas ilr.un

dak I·ista! innifsu, $Ottodiwjoni politika, awtorit! lokaJi jew residenli la' dak I·islal.

Meta, itda, il'persuna \i thallas I·imghax , sew jek.lr. tlr.un residenti ta ' Slal Kontraeoti

sew jeklt le, ikoUha fi stal Kontraeoti stabbiliment pennanenti jew bati stabbilit Ii

mieghu jltoUu x'jaqsam i<Hie;n Ii dwaru jkun thaUas I·imghu. u dak \.imghu glIandu

jitqies Ii nqaJa' n·[statli flh ikun sitwat I·istabbilimeol permanenti jew iJ·batj stabbilil.

(7) Meta, minhabba relazzjoni spel:jali bejn min ihallas u s-sid benefitjarju jew

bejnielhom il. [Dejn , u xi penuna ohra, I·ammonl ta'\.imgl'lax mela jitqies id-dritt glial

dejn li dwaru jltun tJ\aUas, ikun itjed mill· ammonl Ii kien ikuD miftiehem bejn min

ihallas u l-sid benefitjarju fin·ouqqas la' dilt ir·relaz:tjoni, id-dispotizzjonijiet la' daD I·

Artiklu ghandhom japplilr:aw biss ghall. ammont I·ahhar imsemmi. Pkai bhaJ dak , iJ

parti tejda laI-hlasijiet tibqa' tauabbli slr.ond j].ligijiel la' kull Stat Kontraenti , meqjusa

b'mod xieraq id-dispoti:ujonijiet l-oh ... ta ' dan iJ·Ftehim .

ARTlKLU 12

Royollies u Drinijin gMl ~rviui irlkiuti

( I) Royoftia u driltijiet ghaJ servizzi inkJuZi Ii jinqalgl'lu fi Stat Kontraenti u Ii

jithallsu IiI residenli la' 1·lstat Kontracnti I·iehor jislg!\u jitu inlaxxati rdak 1·lslal\·

iehor.

(2) luta, dawn ir-royultitl u drittijitt aJl.al.servizzi inkhdi jmgbu iigu ntauati

wltoll O-brat Kontraen ti Ii fib jinqalghu, u stood il-lijijiet la ' dak I-Istat, i2dajckk min

jirtevibom itun is-sid bcDC6tjarju lM-royrlltiQ jew driltijietgbaJ servizzi inkIuti t-In"

be" imp05ta ma gflaodhiea: Ikun ifjed minn 15 m-mij. ta' I-ammonl JlC55 tar-royaltin

Jew drittijiet ahal sc:rvin:i inltluti.

U-frUi "'oy4hies ~ rdan ,·Artillu tfisscr hlasijiel jew krediti , sew ;eklt

(3)

perjodi~ sc:w jekk le, u b'ku.l\ mod kif jigu desbi tti ;cw mahdumin , Y1·limilu Ii jsiru

bhab kumpens

ghalI-utu ta',;ew ghall-jedd ta ' I-utu , ta' kull copyrl,hl, inveru:joni .

(a)

disinn;cw m~Jl , pjan. {ormula jew p, o(:e,;s signet, tnuk mDrk jew bill proprjelil

jew jedd ichor bhal dawlt;

(b) glIaII·utu ta', jew gbalJ.jcdd ta' I-utu ta', kul] taghmir induslrijali.

tummertjali jew x;entifiku;

(t) ghalI-ghoti ta' tagllril jew informattjoni ta' xona xjcntifilr.a, leknika,

indumijali jew kummcrtjali;

ghall-utu ta', Jew ghall-jedd ta' I-utu la'

(d)

(i) filmsanematografiCi ; jew

films jew vUko UJpQ &hall.utu fuq it-televitjooi; jew

(0)

(iii) fapa gball-utu tax-xandir bir. radju; Jew

(e) &1IaI lolleranza lotali jew panjali dwar I· utu jew I.glloti la' kuIl proPfjeIA

jew}edd imsemmija rdan il'parlgafu ,

(4) lI· rTlii ~drittijiel &hll seMzzi inkluti" fdan I·Artiklu IflSSer hIlSij;et jew

krediti, sew jeklt perjodia Jew le, u b' ltull mod tir deskritti jew bIltolati, .. 1·limitu li

jsiru b'konsiderazzjoni &1Ia1

(a) il·provvista la' ltuU u,jstenza li tltWl anCillari u sussidjarja &hal, u li

lin&hall bhala meu: Ii jipprovdi bieJI: wir l·appliltuzjonj jew il-Igawdijl 11' ltuJi

proprjelA jew jedd bhll dawlt li bemm imsemmija flS-subparagnfu (I) tal·

puq:rafu (3), Jew Itull IIgl1mir brill dU: i",sc:mmi 6HUbparagrafu (b) tal·

pan,grafu (3), jew Itull taghriJ Jew inrormlZ2joni bhal dawlt imsc:mmija 65'

lubpa ragrafu (t) laI-pangrafu (3);

(b) ]-g.boti 11' Itull sc:rvin teltniltu jew Itonsultiv (inltluta I-provvista la'

persWlal teltniltu jew ta' xort'ohrl) jeklt dawlt is-sc:rvizzi jaghmJu di5pOnibbli

1I&hrlf lekniku, (esperjenza, sc:naha, kIsow-how) jew ",otc ss jew iltWlU jikltonsistu

n-itvilupp u 6t-lrureriment ta' pjanla teknih Jew ta' diltnn tekniku,

Id-dispo!izzjonijiel tal-paragrafi ( I) u (2) ma ghandhouu japplihw jeltlt is-

(S)

sid benefitjarju tar-royaltier jew drittijiel glial sc:rvizzi inltluti li jltun residenti ta' Slat

Kontraenti, iltun qcd imexxi negozju n-Islat Kontnenli I-iellor li fib ir-royaltin Jew

drillij;cl ghal servizzi inltluti jinqal&hu permelZ ta' stabbilimenl pennanc:nti silwat

hemmbeltlt,jew iltun qed jaqdi rdalt 1·ISlall-iebor seMzzi personali indipendenli minn

bati slabbilit siawat hemmheltlt , u d-drilt jew il.proprjell li dwarhl jitrla1lsu r·royaltin

Jew dritlijiel ghalservitti inltluti iltollu x'jaqum dfcttivament ma' dalt 1-istabbiliment

pennanenli jew ma' dalt il·bati stabbilit. F'dalt i\-ltat id-dispotizzjonijiet ta' I-Aniltlu 7

jew la' I·Aniklu IS , skond il-kat, grland hom japplikaw,

B ,..

Royaltks u dritlijit t gl'la!servizzi inklu!i gI'Iandhom jilqiesu Ii jinqaJgbu fi Stat

(6)

Ko nlracnli met. min il'lallashom ikun dalt I-Is ta t innirsu , $OI.lo-divitjoni po{itika ,

a wto rilllokali jew ruKlenli la ' dakl-Istlt. Me .. , it da , il-persuna Ii thallas ir.royaldn

jcw id-drinijlel ""al se rvizzi inktuti. sewjekk (kun rcsidenli ' I ' Slat Kontfllc nli K w jekk

le . ikollha fi Slal Ko nlraen li stabbiliment pennanen ti Jew bati stabbilil li dwaru tkun

ittiebdet iNesponsabbilll ti jill'lallsu Noyaltiu Jew driltijiel ghalscrvizzi inkluti, U

dawk ir-royaltiu jew driltijiel glial scrvizzi inkluti ihou r-f"ponsabbiltl ta ' dak 1-

iSlabbilimcnl permlnenti;cow bati stabbilit, aUura dawk ir-royaltiQ ghandhom jilqiesu

Ii jinqaJgbu fl-Islalli fih ikun qieghed l· iS(abbilimcnl permanenti jew iI-baZi stabbilit.

(7) Mm . minbabb. r-rcluzioni ipCtjali bejn 'miD ifl.a.llu u Hid bcnefKjarju jew

bej nielhom stess u xj pcnun. obra, j·ammonl '.NOyaltiU jew driltijicl glial servizzi

inlduti met.jilqies I-utu, id-dritt jew I-infonnazzjoni li g.I'Iali h ikunu mhallsa, ikun iijed

mill-ammonlli kien ikun miflichcm bejn min ihallas u s-skI bencTltjarju fin-nuqqas la'

dik ir-rclazzjoni, id-dispotiujonijiclla' dan I-Artitlu ghandhom jappUltaw bW gha ll _

ammont I-ahhar imscmmi. Pdak il· ta1, i1-parti tejda tal.hlasijiC:1 g.I'Iandha tibqa'

taxxabbli stond il.lijijicl la· kull Stat Kontnenli, meta jitqiC$ll d-dispotiujonijic:t 1-

ohra la' da n il-Ftchim .

ARTIKLU 13

Drinijict Tcknit i

Drittijicllckniti li jilnissl u fi Sill KOlltnc nti Ii jinkisbu minn residenti ta ' 1-

(1)

iSlal Kontnc:nli I·lc:hor jislg.l'lu jigu inl8ll118ti fdak 1-lslat I-ichor.

Madankollu, dawk id-drillijiC:llc:krua jilU.ghu ukoll jigu intuuti f<bk I-but

(2)

Konlnc nti fc:j n huma jilnisslu , u skond il-ligijic:1 la' dak I-\stat; itda jekk ir-riOevitur

iku n is' l id bc:nc:rltjarju tad-drillijic:t teknia, it-Iam'a li bekk itollha ti lhallas ma tkuru ta'

iktar minn 10 fiI-mi;a mill·amont gross lad-drillijiet Ickniti.

(3) Il·frati ~d riltijiet tc:kniti" kif utata rdan I· Arti.klu tfissc:r Itullwrta ta' Mas li1

xi penuna, minbarn hl lS li jsir lil impjc:ga, 11' penuna Ii tkun q<:ghda tballas,

b'konsiderau:joni &hal kull serviu: ta' iltorta leknika , managerjali jc:w konsultiva.

Id-dispotlzzjonijic:ltal' paragrafi (I) u (2) ma ghandhoou japplibw ;ekk is-

(4)

sid bc:nc:fitjarju IId-drillijiel tc:knia, li jkun reside nti ta' SIaI Kontrac:nti, jiUc:stiui

negozju n· ISIII Konlrac: nti I-ic:hor fejn id-drittijic:t tc:k niei jilnisslu pc:nnezz ta'

stabbilim c: nl pennanenti li jkun hc:mm jinsab,;c:w iwcllaq rdak 1-lstlll-ic:bor scrvUzi

personali indipendc:nti, u d-driltijic:1 tekniti jkunu effellivamc:nl konnc:ssi ma' dak 1-

istabbiliment pennanenti jew ma' dawk is-sc:rvizzi . F'dak il· kat, id-dispotizzjonijic:t ta'

I-Artiklu 7 jc:w I-Aniklu 15, sko nd it· kai, gf'landhom jappliltaw.

(5) Id-dritlijiellc:knia ghandhom jilqicsu li jitnisslu fi Slat Kontrac:nti mea min

ihallas ikun dak 1· lstal inniffsu. sollodiviijoni polilika, aWlorill lokali jc:w korp

slatutorju tic:gflu , jc:w rc:sidenti la' dak 1-l$tal. Ltda mc:t. I·penun. li tkun Qed thaUas id-

.

Ic:knia , sew jc: kk tkun residenti ta' Slit

ikollha fi Stat

sarC:11

~m.'

B ,.,

(6) Meta, minhabba frelazzjon i spetjali bejn min ihallas u min jirticvj jew

bejnitborn i!+lncjo u xi persuna ohTa, I-am mon! tad.drinijiet tekniti ml'lallsa ikun iktar,

gha! Iicma raguni Ikun, mill·ammonl li dwaru jkunu flchmu min ihallas u s-sid

bcncfitjarju fin-nuqq as ta' relazzjoni bhal dik , id-dispotizzjonijict ta' dan ]-Artiklu

ghandhom ikunu biss japplikaw ghal dak I-ammon! I-ahha r imse mmi. F'dak il-kat, dik

il-parti lal-h1asijiel Ii Ikun :iejda ghandha tibq a' tauabbli skond il-ligi ta' kull Slat

Kontraenti wara li jiuiebed qies sew tad-dis!Xl:i:i:ajonijiet l-ohra ta ' dan il-Ftc him .

ARllKLU 14

Trwft rimenl ta' Proprje/Q

(1) /ncorM minD qliegb mit -trasferiment ta ' proprjetl immobbli, kif imfissra fil·

paragrafu (2) ta ' l-ArtilrJu 6,jistgbujigu ntanali fl-Istat Konlrae nli fejn Ikun linsa b dik

il-proprjet!.

(2) ifl(:ome minn qLiegb mil-Irasferimenl la' ishm a jew inleressi komparabbli

fkumpannija, li I-assi lagllha jkunu glial kollox Jew prin~palmenl jikkonsislu fi

proprjelil. immobbli, jistgbujigu nlanali f1-ISlal Ko nlrae nli fejn ikunujinsabu I-assijew

I-assi prinCipali tal-kumpannija.

(3 ) Income minD qliegb minD Irasferimenl la' proprjell mobbli li tkun tiffonna

parti mill-proprjell lan-nego1:ju la' slabbilime nl pe rmanenti li impriia la' Stat

KOn lntenti jkollha f1-lsta t Kon traen ti I-iehor Je w la' proprje tl mobbli li Ikun

tappartje ni Jil bai:i stabbilil li jkun gbad-dispotizzjoni la' residenti la' Slat Konlraen ti fI-

ISlat Kontraenli I-iel'lol glIall-fini ta ' qadi ta' servizzi personali indipendenti,inklu! dak

I·inconu- Jew qliegh li jilDissel mit-tne hhija la' dak I-islabbiliment pennane nli (wahdu

Jew ma 'l-impriia shiba) Jew la' dalr: il-baii stabbilil, jiSla' jiii inlanal fdak I-Islal I·

iebor.

Income minn qliegb mit-trasfe riment ta' baslimen li Jew ingenj i la' I-ajru fi

(4)

lraffiku inte mazzjoDali Jew minD proprjelll mobbli li Ikun tappartjen i lill' Dpcrazzjoni

la' dawk il-bastimenti jew inie nj i la' I-ajru g.bandhom ikunu tanabbli biss fI -ISlal

KDnlrae nti li fih ikun residenli min ibiegh .

(5)

Inconu- miDn qliegh mit-t rasferime nl la' ishma li ma jkunux dawk imse mm ija

fiI-paragrafu (2) fkumpanni ja li tklln reside nti ta' Slal Konlraenli jisla' jij:i inlaxxal

fdak I-Istat.

(6) I11CO~ minn q liegh minn trasferiment la' kuU proprjclll, barn, minn dik

imsemmija fil-paragrafi ( I) , (2), (3), (4) u (5) ikun taxxabbli biss n· lsla l Konlfaen li li

lieghu min ibiegb ikun residenti.

ARllKLU 15

Serviui PerwNJJi Indipt:ndt11li

(I ) Oliegh miksub minn reside nti ta' Slat Konlraenti gh al servizzi profcssjonali

Jew attivitajie t ohra ta ' karatlru indipende ntijkun taxxabbli biss fdak 1· lslal. It da , dak

il-ql iegh jista"' fii:-tirkostanzi li ge.ijin jigi nlUJ;al fI -ls tat Kontraenti I-ic ho r

(a) jekk ikol1u bati fiss regolari gbad-dispotizzjoni lieghu n -Istat Kon lraen li

I· ieho r gllal1-qadi la' I-altivilaji et liegb u fliem a kat dik il- parti biss mill-income

li egll u li hu attribwibbli gbal dak il-bati fiss lista' tigi nl anata rdak I-Istat

Ko ntrae nti I-ichor _ Jew

•

(b) jekk il-qaghda ticgflu n-!slal Kontracnti I-ichor Ikun &ha! !mien jew

t mi nij ielli fit-total ikunu jgibu jcw jaqbtu d·90 t umata malul xi sen. rlSbli.

(2) II-rrati Mscrvizzi profc5!ijonali" tinkludi spetjalment attivilajiel indipendenti

xjentifiti . Icucrll.rji, artiSliCi, edultattivi jew ' a' ta&hUm kif ukoll Iltivilajict indipendcnti

ta'tobN. kirurti . avub ti, inginielll. periti. dentist; u IKCOUIIfanU.

ARTIKLU 16

&rvizzi PenofUlli DipendctUi

( I) Bla bsan ghad.dispotizzjonijiclla' I- Art i1r.li 17, 19,20 u 21, salarji , pagi u

kumpens ichor bhal dan I; jinkiscb minn residenti ta' Slal Kontraenti dwar impieg

ghandhom ikunu laxnbbli biss rdak I-Imt kcmm-iJ darba I-impics majip eiertilal fI-

ISlal Konuaent i I-idIOT. Jekk ]·impicg jigi hekk etert ilal , dak iI-kumpens li jinltiseb

minnu jista' jigi inl3XXal rdak I-ISII\ J-iehor.

(2) Minkejja d-dispotizzjonijict tal.paragrafu (1), tumpens I; jinkiseb minD

resident i ta' Stat Kontraen ti dwar impieg eicrCilal fl-tsUlt Kontraenti I-iebof ikun

tanabbli biss fl-Istat l-ewwel imsemmi jekk

(a) min jireevih ikun qieg.hed fl -btat I-ichor ghal tmien je .... tmirtijielli 6t-

10lal ma jkunux utar minn 183 !umala fdilt is-5ena fisitali partikolari , u

(b) iI.kumpens ikun imhallu minn , jew fisem , prinCipal li ma jkunx

residen ti la' l-lsIIII I·ichor , u

(~)

dak i1- kumpens ma jkunx pi! fuq '·iltabbiliment permanenti jew ba.ti

slabbilit li I-prinCipal ikollu n-Istat I-iehor.

(3) Minlr.ejjl d-dispotiujonijiet ta' qabel ta' dan I-Aniklu . kumpens miksub

dwlr impieg etertitat Ibbord baSlimenl jew iDgenji ta' I-ajru imhaddma fi Iraffiku

inlemazzjonali minn imprita ta' Slat Kontraenti tista' Ikun t1xxabbli biu rdal:: I-Isut.

ARTIKLU 17

Dritrijie( tDd-Dirmwri

Id-drittijiel u hlasijiel simili lad·direlluri Ii jinkisbu minn residenli la' wiched mill-

b tat i Konlraenti fil-kiriga tiegl'lu bhala membru tal·bord I8d-diretturi, jew ta' korp

iehor bhal dak ki f jista' jkun mod iel'lor ma&J'lruf, ta' kumpannija Ii Ikon residenti la' 1_

(slat Kontraenti I-idlor, jistgi'lu jigu inlllxxati fdak I-Istat Kontraenti I·iehor.

ARTIKLU 18

Income Ii jinqaltl' mi"" Artisd u At/~ti

(1) 8 'dak koll u li jinsab fid-dispofuzjonijiel ta' I-Artikli IS u 16, /" come mi ksub

minn resident i la' Slat Kontraenti minn ubud Ii jaghtu speualr.lu bhal artisti tat-tealni,

tal·films Cinematog,rafiti, tar-radju jcw tat-tekvitjoni jew mutiCiSla jew bhala al1ela

mill.auivilajiet personali tieghu eiertitati fl-Islal Konlraen li I-iebor, jislgi'lu jigu

inlanali fdak I-Islat Kontraenti '·ichor.

(2) Melll jnc~ dwar I-a ltivitajiet pel'$Onali etertiuui minn wiehed li jagl'll i

spetlaklu jew adela btlala heklr. jinqala' mhu. minn dalt li jaghti speuaklu jew minn

atleta noifsu imma minD persuna ohra, dak I-income jista', mink ejja d.-dispoii:r.zjonijiet

ta ' I-Artikli 7, 15 u 16, jigi ntaxxat f) ·Istat Kontraenti fejn j.attivitajict ta' dalr. li jaghti

spenakJu jew la' l·allela jigu eierclati.

(3) Minkelia d-disponz:zjonijiet tal-paragrafu (1), il1co~ miksub minn miD

jagl'lli spenakJu jew minD atlttll Ii jkun residenti la' Stal KODtraenti mill-IIuivitajict

personali tieghu bhal dawk Ii huwa jwcllaq f) ·1stat Kontraen ti I-ie!'lor, ikunu Ia.u.abbli

hiss f1-e_el Slal KOntraenli, jekk J·attivitajiet f) -blal Kon traenti I-ichor jkunu ghal

kollox jcw sostanzjalment sopponati mill -fondi pubbJiCi la' l-ewwel Stat Kontraenti ,

inkJuti s-sotlo-divitjonijiet polilia jew I-awtoritajiellokali licghu.

(4)

Minkejja d-dispo:tiz:zjonijiet tal. paragrafu (2) u la' I-Artikli 7,15 u 16. mela

income dwar attivitajiel penonal; imwettqa minn min jag.l'lli spcttaklu jcw minn alleta

IiI-kapaCili lieg.l'lu bl'lala lali fi Stal KonlraeDli jingcma' mhux (awr la' min jaghli

speltaklu jew la' I-alleta nnifsu itda fawr ld pe~una ol'lra, dak I-income ikun taxxabbli

biss " -blat Kontraenti I-iel'lor, jekk dik i1-pe~una I-ol'lra tkun sopportata gl'lal kol1ox

jew sostanzjalmenl miU-foodi pubblia ta ' dak I-Istat I·iel'lor, inkluti s,solto-divitjonijiet

polilia jew awtoritajiellokali rieg.l'lu.

ARllKLU 19

P~nsjoniji~1

(I) Bla hsara ghad-dispotil':Zjonijiel lal-paragrafu (2) la' I· Artiklu 20, kull

pensjoni u rimuneraujoni ol'lra simili li titl'Jallas lil residcnti ta' Stat Konlraenti

minl'labba fimpieg ti kellu qabel gI'Iandhom jigu inlanati biss fdak 1-lslat.

(2) Mink ejja d-dispotizzjonijiel ta].paragrafu (I), pcnsjonijiet u hlasijiel olira li

jinl'largu bis-sahl'la lal.ligijiel tas.sigunll sOCjaJi la' Stat Konlraenti gI'Iandhom jigu

inlanati biss rdak 1-lslal.

ARTIKLU 20

S~",jZl lal-Gv~rn

(1) (a) Rimun erazzjoni, barra minn pensjoni, iml'lallsa minn Slal Kontraenti

jew minn sollo-divi:tjoni poJitika jew awlori li lokaH liegl'lu, 1il xi individwu dwar

servizzi moghtija IiI dak I-!slal jew sotlo-divi:tjoni jew awtorilll liegl'lu lisla' tigi

inlanala biss rdak 1-ISlal.

(b) l1:da, dik ir-rimunerazzjoni tkun liSla' lig; intanata biss n-151al

KonlTaenli I-iehor jekk is-servi.zzi jing.l'lalaw fdak I-!slal u I·individwu jkun

residenti fdak 1-lslalli

(i)

ikun naujonal; la' dak I-btal ; jew

(H) ma jkunx sar residenli ta ' dak I-blal sabiex unikament jaqdi dawk

is-servizzi.

(2) (a) Kull pensjoni mhatlsa minn , Jew li tahrog minn fond mal'lluq minn Slat

Kontraenti jew sotto-divizjoni politika Jew awtoritA lokall ticghu lil xi indjvidwu

dwar servU:zi mogbtija til dak l-Istat jew sotllHlivitjoni jew awtoritll fleghu tista'

lip intaxxata biss fdak j·!slat.

(b) IMa, dik iJ-pensjoni Ikun lista' lip intuxata biss n·lslal Kontra enti I-

ichor jckk l-individwu jkun residenti u nazzjonali ta' dall 1· ISlal.

(3) Id.dispo1izzjonijict la' l-Artikli 16, 17 u 19 ghandhom japplikaw shal

rim uncrazzjoni u pensjonijicl dwarscrviui moghtija dwar xi ocgozju mmexxi minn Slat

Kontraenti Jew minn sotto-<tivitjoni politika jew minn a'Wtorillllokali ticghu.

ARTIKLU 21

Rimunerazzjoni /i /·Glwlfif!ma jirt icvu

(1) Ir.rimunerazzjoni li professur;ew gFlalliem Ii jkun jcw kien minnufih qabel

majiur Slal Kontrac nti residcnti la' I-hIlI Konmcntil-iebor u lijkunjoqghod floe_e l

Slal gbal tmien li ma jkunll la' iktar minn senlejn bil-gban li iagbmel sludiujew rieerka

avvanz.ali Jew li jgballem gewwa universitil , kull egg, skola jew istiluujoni eduil:alliva

ob ra iirtievi gbal dak ix.xogllol ma ghanduxjigi intauat f dak I-Istat, kemm-i1 darba dik

ir-rimunerazzjoni tinkiseb minnu minn barra dak I-Istal.

(2) O an I-Artiklu ma japplikaa: gbal income minn ~rkajekk dik ir-riCerka tkun

sarel bil-gban ewlieni li Ikun gball-benefittju prival ta' persuna jew persuni spetifia.

ARTIKLU 22

PDgamenti li Studenti w TrDjnea jirt~'I'w

Individwu li jkun residenti ta ' Slat Kontrae nli minnufih qabel majagbmel tiara liII-

Istat Kontraenti I-;ebo r u Ii jkun ghal xi tmien pretenti fl· Istall-iebor biss

(a) bbala student runiversitil , kullegg Jew skola rikonouuli iew

r islilUujoni edukattiva o bra rikonouu ta bbal dawk , rdalr. l-lslall-iel'lor; jew

(b)

bhala apprendiSl kummert:jali jew lekniku; jew

(t) bbala wi ebed li jirtievi gbotia, gllowgnce jew rigal bil-ghan ewlie ni ta'

sl udju, ri~c rka Jew tahri g minghand il.gvem la' xi wiched mill·Istali Jew minn

organiuazzjoni xienlifika, edukalliva, re ligjuta iew filantropika jew bis-sabha la'

programm la' assiSlenza leknika li jkun gl'tamel il-Gvem la' Slat ,

ikun eie nli mil-Iaxxa rdak ]·Istatl-iebor fuq

(a) Ir.ull ma jiJtievi minn barra I-pajjit gball-finiiiel tai-manlenimenl,

edukazzjoni , studju, rite rka iew lahrig liegbu;

(b)

is-somma ta ' dill. I-ghotja , DUOWgnu Jew rigal; u

(t) kuU rimunerazzjoni li ma Ikunx taqbez ammonl ekwivalenti ghal US$

3,1XXl matullli se na fiskali wahda dwar serviui rdak 1-lslal ]·iebor ke mm -il darba

dawk is-servizzi jitwetlqu rdak li ghandu x'jaqsam ma ' l-istudiu, rit:crkajew tabrig

tieghu Jew iku nu mehliega glIall-manleniment tiegllu.

B J69

ARTIKLU 23

Income Ithor

(I) OUelli la' income la' residenri ,,' Stat Kontraenti , jinqalgflu minn fejn

m.

jinqalgl'lu . li

humiclI tTaHlti O-Anilt!i ta ' qabe l ta ' dan iI-Ftehim ghandbom ikunu

luubbli biss fdalr. l-btat.

(2) Id-dispoZittjonijiet tal-paragraru (1) ma ghandhOffill japplikaw ghal illCOt1K,

Ii m. jlr.uru; illCOme minn proprjelfl immobbli kif imfisser fil-paragrafu (2) la' I-Artiklu 6,

jt" min jhtievi dalt I·i"comt', li jkun residenti la' Slal Kontraenti. jiggcltixxi negeliu

ft- Ista! Kontraenti I-khor permezz la' stabbiliment permanenti li j kun jinsab fdak 1-

htal, jew iweltaq fdalt J- Iuall-iel'lor scrvizzi pcrsooali indipendenti minn baZi fiss Ii

jkun jinub fdak I-Istal , U d-driu Jew il-proprjelt.1i d.".arbom jill'laUas !·mcomt ikoUu

x'jaqsam b'mod effelliy ma ' dak ' · istabbilime nl jtw bati fin . F'dak il-kU. gl'landhom

japplikaw id.dispoZizzjonijiclla' !.ArtikJu 7 jtw ta' l-Arliklu IS, skond il-ka!.

(3) Min/u:jja d-dispntinjonijiel llI-paragrafi (I) 1.1 (2) panili la- iII~ la'

residenti la' Slat Kontr.enti Ii fill, ssemma lIejn dwarilom fU ' paravafi la' qabel dan la'

din il-Konvenzjoni 1.1 li jilnisslu n -Islal Konlraenli J-iehor jislghu jilu wkoll intauali

fdak J· lstal l,iehor.

KAPITOLU IV

TNElt"'UA TA' TAXXA DOPPJA

ARllKLU 24

n"hhijo 10' Ttu·.xa Doppja

(I> II-ligijietli jkunu rlS-$ehh fxi Stal Konlraenti Jew \-iel\or g.handhom jibqg\'lu

iriegu t-tassujoni la' ~ n-Istati Kontraenri rispettivi minbarra mela issir

dispotizzjoni espre:ssa g.I'Ia\ kuntrarju fdan i\-Flehim.

(2)

FiI-kat la' I-Indja it-taua doppja ghand ha titnehha kif lej

Meta residenli la' I-Indja jik.seb income n, skood id-dispofuzjonijiel ta ' dan il-

Ftehim , jistghu jitu intauati fMalla , I- Indja gllandha tippennetli bhala tnaqq is

mil-taua fuq l-incOIM ta' dak ir-residenli ammonl li jkun daqsinsew ghat-laua

fuq I-income Ii lithallu fMalta sew direttament Jew bi Inaqqis. Oak it-tnaqqis

fkull kat ma g.handull, madankoUu, ikun ikw minn dik il. parti lal-Iun fuq 1-

illCome (kif mahduma qabel ma jinghata I-tnaqqi~) li hija allribwibbli, skond il-

kat , ghall-income li jisla' jigi inlauat fMaJta.

(3) GhaU-g.han ij ict lal-parag.rafu (2), jJ.grai:i '"Iaua fuq I-income li lilhallas

fMalta" ghandha tilqies 1i tinkludi I-ammonl ta ' ta:o:a la' Maltali kieku kienel lilhallas,

bis,sahha lal-ligijiel la' Ma lla u skond dan il, Flehim , fuq kull income miksub minn

ghejjun fMalta li kicku I-income ma jkunx lie intaual b' rata mnaqqsa jewetenlal mil-

lana la' Malla skond

(a> I-Ordinanula' 1-1959 dwar I-Ghajouna lilI-lnduslrji u I-All la' \-I988

dwar I-Itvilupp Ind U$trijali sakemm ikunu tis-sehh tid--data lal· iffirmar la' dan il-

Ftchim u ma jkunua gew modifikali minn dik id,dala, Jew jekk ikunu gew

moditikali dan ik un ur biss faffari jiel tghar b'mod Ii lI -lIorta generali lag.hhom ma

linllaqalll; jew

B 31IJ

(b) kull dispot.i:ajonj·ol'lra n-An dwar it-Tun (uq l · ln'Qm~ (Kap. 123) jew

rkuJlliii ol'lra li lisla' sus.segwen tcmertl tiddahl'lal rMalta b'modifiltl. jew b'tieda,

ghal-ligijic:1 ta' intcnlivi spetjali li bemmjetistu ultemm I-Iwtoritajic:t Jr:ompetenti

I-Isllti Konlraenli jkunu iaqbJu bcjnithom Ii dawn ikunu la' 1I0na

la '

!iO!ilanzjalment simiti .

Fil-hi la' Malta , it-tun doppja ghandha lilnehha kif iej

(4)

81a h5ara gbad-dispotizzjonijicl tal- Jig; ta' Malta dwar kreditu penness fil-

laJUta ta' Malla gbar. rifward taHana barranijl , meta, skond id-dispoti:ajonijict

ta ' dan il· Ftc:him, ikun hemm ink1ut. fi ,tima la~Malta ~ minn ghejjun gewwa

I- Indja , it-tana ta'i -Indja fuq dak I·income ghandha tigi pennessa bhala krcdilu

fit-Ia:txa ta' Malta relattiva li tith alhu fuqhom .

(5) Gl'lall'gbanijielllHnaqqis imscmmi fil . paragrafu (4), il-frati "it-taal 11' 1-

Indja fuq dak I-inconu!''' ghandha titqies li tinkludi kull ammonlli biex ikollu jilf'lallas

bI'Iala tlJ[J[a la' I-Indja bis-saf'lf'la taJ-li~jjjet ta' I-Indja u skond dan il-Ftehim gf'lal kull

se na ]i Ikun hlicf gI'Ial denzjoni minn, jew tnaqqis ta', tlJ[J[a mogl'ldja gt\al dik il-lCna

lahl

(a) I-Artikoli 10(4), 10(48), 10(6)(vii I) , 1001!5)(iv), l OA , lOB, 80 lA,

80 HHC, 80 HHD , 80 HHE la' 1-lltCOm~ Tax Act, 1961 (43 la' 1· 1961), ~kemm

dawn kienu fis-sef'lf'l fid·data laJ· iffirmar ta' dan jI· Ftehim u ma jkunux iew

modifikad minn dik id·data, jew jekk ikunu tew modifikali dan ikon sar biss

faffarijiel igl'lar b' mod 1i x·xorta generali taghhom ma linllaqau; jew

(b) kull dispotizzjoni ohra li tbita' 56ir b'ligi minn issa ') quddiem Ii tkun

taghd Inaqqis fiI · kalkular la' I-income taxxabbti jew e:ienzjoni jew Inaqqis mil·

taua Ii I. awtorilajiet kompelenti la' I-Islali Konlraenli jirtehmu li Ikun gI'Iall·

gf'lanijiet ta ' I.i:ivilupp ekonomiku ta' I.[ndja , jekk din ma Ikuru: tiel Wlla

modifikala jew Ikun tiel modifikall biss faffarijiel1:glIar b'mod li mllintlaqatJ: ix·

ltorta generali tagtlhom,

(6) Mela I·Flehim ikun jipprovdi li l· itlcom~ li

jinheles rnil-Iuxa fdak I·islal, sewjek k kollu kemm

h tkun fi s·lCf'If'I n· Jslal Konuaend )· iehor, dak I·income ikun

b'rcfcrenl.a gf'l all·ammont ticg1lu li jinghlta Iura IiI jew li jip rKeVUI

u mhux b' rderenza glIall· ammonl shif'l ticgl'lu, glIaldaqshekk jI·l'Ielsien ti jigi permess n·

c_el Stat ikun japplika biss gI'Ial daqstant rnill·inc~ daqskcmm jingl'llta Iura jcw jip

ritevut fH stat I-icf'lor,

(7) Oak l -jtlCOm~ ]i , skond id-dispo.tizzjonijiet la' dan jJ· Flchim, ma jkunx

suUclt gf'lal tllltlta fi Stat Kontraenli, jisll' jilqies bil·gtlan li jsir kalial u tar·rallla'

IUlla Ii jkollhllip imposta fdak I· istal Konlraenti.

KAPITOLU V

DlSroZlZZJONIJIET SPECIALi

ARTIKLU 2S

EbdD Di.rlt.rimitl(lzziollj

<I) NaujonaLi ta ' StatKoDlracnd ma gI'Iandhomxjigu suliclti n · lslat Konlraenti

I· ief'lor gI'Ial xi tASSazzjoni jew xi hlicga Ii glIandha x'taqsam magllha li ma tkunx jew li

Ikun lI' pii aklar mit-lassazzjoni u f'ltijijielli glIandbom x'jaqsmu magl'lha 1i ghalihom

naujonali la' dak 1-l5tatl·iebor n·istess a rkosunzi huma jew jislg/'Iu jkunu sutieUt,

Din td-<lisplfuzjoni ghandha, minkejja d-dispoili:ljonijiet ta ' I-Anik1u I, lappli ka

wkoll ghal dawk il' pcrsuni li ma jkunux residenti la' xi wichcd minn ,jew tat-zewg Slali

Kontraenti,

(2) It-IIISUZ7joni fuq Slabbiliment permanenti li imprita la' Sh,l Konlraenti

jkollha fl-Istal Konlraenli I-ichor ma ghandhieJl tingabar fdak I-blal I-iehor b' rnod

inqas favorevoli mil-Iassanjoni migbura fuq impriZi fdak 1-lslal I-iehor li jmexxu 1-

iSless altivilajie l f1-islcss arkostanzi jew lal'lt I-isless kondizzjonijiel. Din "id-

dispoZiujoni ma gl'landhieJl linftihem bhala li I!tahhad Slal Kontraenli milli jintaxxa I-

profiui la' slabbilimenl permanenti li imprita la' I-!slal KonlTaenti I-iehor ikollha fI-

ewwcl Slat b'rsta ta ' laxxali Ikunoghla min n dik imposta fuq il-profi tti ta ' impritasimili

ta' l-ewwel Slal Kontraenti. u I-anqas bhala li hi wallda kon nigge nli mad-

dispotizzjonijietlal-paragrafu (3) ta' l-Aniklu7la' dan jJ-Flehim.

(3) Mlief mela d-dispotiujonijiet tal-paragrafu ( I) ta' l-Aniklu 9, lal-paragnfu

(7) la' I-Artiklu 11 , jew lal-paragrafu (6) la' I-Artiklu 12 ikunu japplikaw, kull mghax,

royalties u driltijiet ghal scrvini inkluri u hl asij iel ohra li jsiru minn impriia la' Stat

Konlraen ti lil residenti lal-Islal Konlraenti I-iehor ghandhom bil-ghan li jigi stabbilit il-

qliegh laxxabbli la' dik I-impriia , jitnaqqsu laht l-iste5s kundiujoniji ct daq slikieku

kienu thallsu HI residenli ta' l-15lat [-ewwe l imsemmi.

(4) Imprili la' Slat Konlracnti, Ii I-kapital laghhom ikun proprje t~ la' jew

ikkonlrol1al minn. ghal kollor jew fpani , direllamenl jew indi retlamenl, reside nti

wiehed jew aktar la'l-btat Konlraenli I-iehor, majkunux suggetti (l-!stat Kon traenti 1-

ewwe[ imsemmi ghal xi l8SS8ujoni jew xi htigijict li ghandhom x'jaqsmu maghha li tkun

ohra jew ta' ak tar pit mit-tassaujoni u htigielli gl'landhom x'jaqsmu maghha li impriti

ohra bhalhom ta' dak I-blal l-ewwel imsemmi huma jew jistghu jkunu suggen i

ghalihom fl-istess t irkostanri .

(5) Xejn Ii hemm f dan I-Aniklu ma ghandu jitqie5 [i jorOOt Slal Kontraenti Ii

jaghti lil individwi li jkunu residenli ta'l-lstat Kontraenti I-iehor xi tnaq qis personali ,

helsie n jew tnaqqis gholl-finijiella' laxxa minh abba I-istalus Ci vili , ir-responsabbiltajiel

tal-familja jew kull tirkostanza personali ohra li huwa jaghli Iir-residenli liegh u stess.

Pmn I· Aniklu, il·rrat i M t assanjon i~ lfisserdawk it-taxxi li hemm fiI-qofolla'

(6)

dan il-Ftehim.

ARTIKLU 26

Pl'Ottdura ghaJ Ftthim Rtciproku

(I) Meta persun a jidhrilha li I-azzjonijiet la' I-awtorit~ kompetenti ta' wiehed

mill-Istoli Kontraenti jew taHnejn iwasslu jew jistghu jwasslu li tigi ntaxxala mhux

skond id-dispoiittjonijiella' dan il-Flehim, hija tisla', minkejja r-rimedji provduli bil-

ligi domest ika la' dawk 1· lslali, lipprdenla I-kat lagliha lill -awlOri t~ kompelenti ta'l-

Istat Kontraenli li lieghu hija resident. jew, jekk il-kat laghha jkun jaqa' laht il-

paragrafu (1) ta ' I-Artiklu 25, liII-awtorit~ kompetenti ta ' l-blat Kontroenli 1i taghha

tkun nazzjonali. II-kaz ghondu jigi preienlal fi !mien tliet snin mill-c:wwel notifika ta'l-

azzjoni li taghti lok ghal tassuzjoni I. ma tkunx skond id-<lispotizzjonijiet lal-Ftehim.

(2) L-awloril~ kompclenti ghandha tara. jekk l-oggezzjoni lidhrilha li tkun

wahda gustifikala u jekk hi nnifisha ma tkunx tista ' lasal ghal soluzzjoni lajba , li

tiJdeCiedi I-kat bi flehim rd:iproku ma' I-awtorilll kompetenli ta' I-lstat Kontraenti 1-

BJn

ichor. biJ·gI'Ian li tigi evitala tassazzjon i mhwc. skond dan il-Fte him. Kull (Iehim milhuq

ghandu jitwcnaq mink-ejja kull terminu ta ' tmien Ii j kun hemm fit.ligij iet nanjonali ta'

I-Istati Konlraen li.

(3)

L-awtori tajiet kompetenti la' 1-ls131 Kontraen ti ghandhom jaraw Ji jirrisol vu

hi ftehim rctiproku xi diffikultajiet Je w dubbji li jinqalgl'lu dwar ]. interprctazzjoni Je w 1-

applikazzjoni tal-Ftehim. Huma jislghu jikkonsultaw ma' :lulxin dwar it-tnel'll'lija ta '

tun doppja fdawk il-kazijiet fej n mhemmx provdut dwa rhom I'iI-Ftehim.

(4) [.,.awloritajiet kompetenti ta ' I-Istat Konlraenli jistgl'lu jikk.omunikiw

direttament ma' xubdn bil·ghan li jinllahaq ftehi m dwar kif hemm fiI' paragrafi ta '

qabel. Metajkun jidher rakkomandabbli ~biexjinlJ al\aq ftehim Ii gflandujsir skambju

verbali ta' fehmie t, da k I-iskambju jkun jista' jSi r permezz ta' kummissjon i li tkun

komposta minn rapprdentanti ta' l-awtorilajiel ko mpetenli la'l-lstali Konlraenti .

ARllKLU 27

rWdil to' Informaujoni

(I) L-awloritajie t kompe le nLi la' I-Islali Konuaenli ghandhom jibdlu d ik I·

inforr.lazzjoni li Ikun mchliega sabieIjitweuqu d-dispotizzjonijie t la' dan iI,Ftehim jew

lal-ligijiet domestia la' I-lstati Kon lraen li dwar tau i milqula bil·Fle him safejn il-

lassazzjoni ma tmUrI konlra I-Fleh im b'mod parti kolari ghat-tharis mill-hodi jew 1-

evatjoni minn dawk il- taxIi. Kull info rmazzjon i li tasal ghand Sla t Konlrae nti ghand ha

tilqies sigrieta bl-isless mod bhal informllZljoni miksuba laht il-ligijiel do mestia la' dak

I-Islal. Madankollu , jekk l-informllZljoni Ik un originarjame nl meqjusa bhala waMa

sigrieta "-blat Irasmiuenl i, di n ghandha lilgharraf biss lil persu n; Jew awtorilaj ie t

(maghduda qral i u korpi amministra uivi ) imdahlll a n·istim a Jew gbir ta ', I-i nfurnr Jew

prosekuttjon i dwar. jcw il-q tugh la' appelli dwar , it-tux i li huma fiI-qofol tal-Fte him ,

Dawn il-persuni Jew awto rilajiet ghandho m jutaw l-informazzjoni ghal dawk I.ghaniiiet

hiss itela jistghu jikIfu dik l-informazzjoni fi prOCedimenli li jsiru r qorti pubblika iew

rsr. nlenzi lal-qorti. L-awlorilajiet ko mpelenti gha ndho m jityiluppaw, permezz lal-

konsullazzjonijie t , kundizzjo nijiel, me ted; u kull leknika tajbin li jolqtu dawk il-

hwejjeg li ghar-rigward laghhom dak I-iskambju la' info rm azzjoni ghand u jsir, inklut

fejn ikun japplika, l-iskambju ta' info rm azzjoni gha r-rigward tal·evitar tat· taua,

(2) F'ebda kat ma ghandhom id·dispozizzjonijiet tal -paragrafu ( I) jitqiesu li

jim ponu fuq Slat Kontraenti l-obbligu

(a) li jiellu mizu ri amministrauivi li ma jaqblux mal-ligijiet Jew I-utanza

am minist ralti va la' dak I- Islal Ko nlrae nli Jew ta'l· ichor;

(b) li jaghti in(ormazzjoni li ma tkunI lista' Iinki5tb tah t il.'igijiel Jew fiI ·kors

no rmali la' l-utanza amministraltiva la' dak I-Islal Konlrae nli Jew la' I·iehor;

«(:) li jaghti informazzjoni li Iibef xi sigritl tal-kummert, tan.ncgozju,

industrijali, kummertjali iew professjonali Jew profess tal· kummer(:, Jew li jaghti

informazzjoni li I-hif tagbha jkun kon tra l-ordni pubbliku (ordrf! public).

ARTIKLU 28

Agtnti Diplomatic; It Ufflfjali Konsulari

Ebda baga rdan il· Flchim ma ghandha lolqol il-privilcggi fiskali la" agenti

diplomatia jew la' urfiqali konslI!ari taht ir-n:goli ge neral; lad-drill intemazzjonali

jew tab! id-dispotiujonijiel ta ' kull rtehim speqali.

KAPITOLU VI

DISPOi.IZZJONUIET FINAL!

ARllKLU 29

Bidu {u-Sthh

( 1) I1 -Gve mijiet tal-Istati Konlraenti ghll.ndhom javtaw lil xub.:in meta jkunu

Iwettqu l-ht igicllegali ghall-bidu fis-sehh ta' dan il-Ftehim.

(2) Il· Ftehim ghandu jibda jsehh tJetin jum wara d-data ta' l-ahha r avvit mogh li

skond ma hemm fiI-paragrafu (I) u d-dispotiujonijiet ti eghu ghandu jkollhom seMI

(a)

r Malla

ghar-rigward ta' incomc ghalbsena fiskali" li Ikun tibda f1-ewwelje wwara

l-ewwet jum ta' Jannar (as-sena kalendarja li tigi wara s-sena meta dan il-

Ftehi m jibda jsehh

(b)

f1-lndja

ghar-rigward la' inco me gI'Ial sena fiskali~ Ii Ikun libda f1 -ewweljewwara

k

l-ewwel jum ta' April tas,sena kalendarja li tip wara s-sena meta dan i1.

Ftehim jibda jsehh ,

ARTlKLU 30

Terminor.r.joni

Dan il-Ftehim ghandu jibqa' jsehh sakemm jigi terminat minn Slat Kontraenti.

Kull wiehed mill-Istall KOOlraenli jiBla' jlemm il-Fte him, permezz ta' kanali

diplomatia, billi jaghti avvit Ial.lerminazzjoni mil1.anqas sill xhurqabcl iHmiem ta ' xi

sena kale ndatja li tibda wara li jinttmm perijodu la' hames snin minn mela I-Flehim

ikur, bcda jsehh. F'dak il· kat , il-Ftehim ma ghandux jibqa' rlS-sehh

(a)

fMalla

ghar-rigward la' j,,,ome ghal "sena fiskali Ii Ik un libda f1·e wwel jcwwara

M

I.ewwcl jum la' Jannar las-sena kalendarja li ligi wara s-sena mela jkun

inghala I·awit tal-Ierminazzjoni

(b)

ft-Indja

M

ghar-rigward la' incom e gha l "sena fiskali li Ikun libda f1-ewweljcwwara

l-ewwel jum ta' April las-se na kal endarja li tigi wara s-sena mela jkun

inghata I-awit lat-Ierminazzjoni.

B' X1EHDA TA' DAN is-son05k.rini , awtorlzzati kif imW biu jaghmlu dan mill-

Gvcmijict rupcuivi taghbom, iffirmaw daD il-Ftchim _

MAGItMUL fiI -Bcl t Vallcua, Malta ilium iH micnja u g!loxnn ta' Seltcmbru,

1994 , in duplikat n·ilsna Hindi u dak. Inglit, it-kwi teati awtcnt ia daqsinscw RI-k.at ta'

divcricnza bcjn it·tcwi testi ik.un it-test Inglit dak. opcraltiv,

O""Lt.-GVERN T"Jl.REPVBBUIUI.

T" ' t...lHDM

hlalnolli VeookMIAJO

(>,,' ahcUnhl~

hi' , '.II'I-1 •• ~1lIoooI

.pau.lafie<!

Qiegbed jigi hawnhelr:.lr:. dilr:.jarat -

(a) iIIi 1·arrangamenli spetifikati fiI ·Ftehim muri f1 ·lskeda

li tinsab ma' dan I·ordni gew maghmu]a mal-Ovem ta r·

Repubblika la' 1.lndja sabiex jingl'lala heWen minn lana doppia

dwar it-Iani Ii tejjin slabbiliti bil.ligijiel tar·Repubblika la' I·

Indja

it-tana fuq I-income inlr:.luia kull sopratana fuqha;

iIIi huwa sped;enli li dawlc I.arrangamen ti jkollhom

(b)

effetl;

iIIi I-Ftehim beda jsehh fit-8 la' Frar, 1995 .

(t )