CuraƧao Malta DTA Available

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.

Taxes Covered

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:

  • the income tax;

in the case of Curaçao:

  • the income tax (inkomstenbelasting);
  • the wage tax (loonbelasting);
  • the profit tax (winstbelasting);
  • the dividend tax (dividendbelasting).

Permanent Establishment 

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.

Sources: Malta Curacao DTA, International Tax Plaza

News that matters...

TPA Global informs you about topics that matter: company news, press releases and common interest related articles. Not necessarily the most populair news (for that are numerous other sources available) but also relevant news that keeps us and our alliance partners interested. Check our news categories:

BEPS   Global News   Press Releases   TPA Insight   Webinars   VCA

Copyright © 2017
Transfer Pricing Associates BV.
All rights reserved.

H.J.E. Wenckebachweg 210
1096 AS Amsterdam
T: +31 20 462 3530