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MALTA – MEXICO TAX TREATY – NOW IN FORCE

Malta & Mexico Double Tax Treaty In Force; 9th August 2014

The treaty provides for double taxation relief in relation to

Mexico’s federal income tax and the business flat rate tax; and
Malta income tax.
The main features of this treaty are as follows:

Dividends – 0% withholding tax.
Interest arising in one Contracting States and paid to a resident of the other may be taxed in that other state and may also be taxed in the Contracting State in accordance with the laws of that State.
If the beneficial owner of the interest is a resident of the other Contracting State, the tax charged shall not exceed:

5% of the gross amount of the interest from loans granted by a bank;
10% of the gross amount of the interest in all other cases.
Royalties – the same rules apply as for interest, however if the beneficial owner of the interest is a resident of the other Contracting State, the tax charged shall not exceed: 10% gross of the royalties.
The Malta – Mexico double tax treaty with Mexico, following the Malta – Uruguay double tax treaty, signals Malta’s intention to strengthen economic relations with Latin American Countries, with the aim of concluding other similar agreements with countries of the same region.

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