On 13 April 2018, Malta published in the Official Gazette the commencement notice for the 2016 income tax treaty with Azerbaijan, which includes that the treaty entered into force on 27 December 2016. The treaty, signed 29 April 2016, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Azerbaijani tax on income of physical persons and tax on profit of legal persons. It covers Malta income tax.
Service PE
The treaty includes the provision that a permanent…