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Tax agreement between Hong Kong and Malta – details

|Treaty Development|Hong Kong; Malta
Hong Kong; Malta

2 April 2012

Details of the Hong Kong - Malta Income Tax Agreement (2011) and protocol, signed on 8 November 2011, have become available. The agreement was concluded in the English language. The treaty generally follows the OECD Model Convention.

The maximum rates of withholding tax are:

-   0% on dividends;
-   0% on interest;

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