By means of Legal Notice 280/2019 published on 5 November 2019, the convention between the Government of the Republic of Malta and the Government of the Republic of Kosovo for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to taxes on income entered into force on 20 September 2019. The Double Tax Treaty was signed on 6 March 2019 and was published in the Government Gazette of Malta on 23 July 2019, by means of the Legal Notice 168/2019. Malta has a vast network of double tax treaties both with important trading countries and emerging economies in order to encourage the growth of international trade. Malta’s double tax treaties are modelled on the OECD’s Model Tax Convention on Income and on Capital, and attempt to eliminate or reduce double taxation.
6 Nov 2019
