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.