The English version of DTA with respect to Taxes on Income between the Republic of Malta and the Kingdom of the Netherlands in respect of Curaçao has been published on the website of the Malta Financial Services Authority (MFSA).
The convention between the Republic of Malta and the Kingdom of the Netherlands, in respect of Curaçao, for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income has been concluded on 18 November.
According to Article 2, Paragraph 3 of the DTA (“Taxes covered”) the existing taxes to which the DTA shall apply are in particular:
in the case of Malta:
in the case of Curaçao:
Paragraph 3 of Article 5 of the DTA (“Permanent establishment”) arranges that a building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.
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