On 11 July 2014, the Moldovan Cabinet of Ministers approved for ratification the pending income tax treaty with Malta. The treaty, the first of its kind between the two countries, was signed 10 April 2014, and was ratified by Malta on 6 May 2014.
Taxes Covered
The treaty covers the income taxes of both countries.
Withholding Tax Rates
- Dividends - 5% if paid by a Moldovan company to a Maltese beneficial owner; when paid by a Maltese company to a Moldovan beneficial owner, withholding t…