Malta has published Legal Notice No. 28 of 2020 in the Official Gazette, which includes the order for the ratification of the pending income tax treaty with Armenia. The treaty, signed 24 September 2019, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Armenian profit tax and income tax and Malta income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services with…