A tax treaty between the countries of Malta and Moldova was signed on April 10th 2014. The treaty provides for the following withholding rates:
- Dividends - 5% if paid by a Moldovan company to a Maltese company, and when paid by a Maltese company to a Moldovan company, the tax is limited to the amount of Maltese tax on the profits out of which the dividends are paid
- Interest - 5%
- Royalties - 5%
Malta generally applies no withholding tax on dividends, interest or royalties.
The treaty will …