Details of the new income and capital tax treaty between the United States and Malta signed on 8 August 2008, have become available. The treaty was concluded in the English language. The treaty generally follows theUS Model Convention.
The maximum rates of withholding tax are:
| - | for dividends paid by a company that is a resident of the United States to a resident of Malta, the maximum rate is 15% on dividends in general and 5% fo… |