The tax treaty between Russia and Malta will enter into force on May 22nd, 2014. The treaty was signed April 24th, 2013, and includes the following withholding rates:
- Dividends (from Russia to Malta) - 5% when dividends are paid to a Maltese beneficial owner that is a company (other than a partnership) and that company directly holds 25% or more of the capital of the Russian company paying the dividends and the holdings amount to at least €100,000, otherwise 10%
- Dividends (from Malta to Russia…