Malta - Anti-abuse provisions
.png){kind=logo}
| Country | Malta |
| Treaty article | |
| Date signed | 18 May 1977 |
| Date entry into force | 09 November 1977 |
Malta
Anti-abuse provision: Main purpose test
Protocol IV:
1. The provisions of sub-paragraph a) of paragraph 2 of Article 10 shall not apply if the relation between the two companies has been arranged or is maintained primarily with the intention of securing this reduction.
Disclaimer
The above is wording of the bilateral treaty between the Netherlands and corresponding country. Please note that the actual wording may deviate from the above wording, this may be due to for example recent amendmends or (pending) treaty negations that have not yet been included in the above wording. Before you use this information, we advise you to contact us to verify the treaty and the specifics of you case. You can reach us via email or office phone number 010-2010466.
Ton Smit
Director / Senior Consultant
Our Services
Newsletter
Don’t miss out on our regular updates on international taxation.