The Malta-Mexico income tax treaty, signed on 7 December 7 2012, entered into force on 9 August 20149, and its provisions generally apply from 1 January 2015.
Taxes Covered
The treaty covers Mexican federal income tax and business flat rate tax, and covers Maltese income tax.
Residence
The treaty includes the provision that a taxpayer will not receive the benefits of the treaty if it is considered a resident of both Contracting States and the competent authorities of both States canno…