Tax Treaty - Malta and Qatar

Malta and Qatar signed a Double Tax Treaty. This treaty which is a first between the two countries was signed in Doha. Further details to follow.

The convention is based on the OECD Model Tax Convention and provides, amongst others for:

• 0% withholding tax in relation to dividends and interest;
• 5% withholding tax on royalties.

For the purposes of this convention “royalties” includes payments of any kind received as a consideration for the use of, including cinematograph films or films, tapes or discs for radio or television broadcasting.