cONTINUE rEADING
The double taxation agreement between Hong Kong and Malta entered into force on the 18th of July 2012 after both states completed ratification, following the agreement’s signature in November 2011. The agreement primarily allocates taxing rights between the two states depending on the nature and source of the income. This is intended to relieve double taxation and thus facilitate cross-border business and investment.
As with all Malta’s double tax agreements being signed, the agreement also incorporates the latest OECD standard on exchange of information relating to tax matters.
