Malta's double tax relief provisions are based on the Credit Method in accordance with Article 23B of the OECD Model Tax Convention. The different types of relief provided for by Malta's domestic legislation relieve both economic and also juridical double taxation. Economic Double Taxation being the taxation of the same income for the same period in the hands of different tax payers, while juridical double taxation relates to the double taxation of the same income for the same period, relating to the same tax payer.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
