A new double tax treaty between Malta and Norway has been signed on 30 March 2012, which shall upon entry into force replace the treaty signed in 1975.
Double tax treaties aim at the avoidance of double taxation in cross border situations and rule amongst others on taxation rights related to dividends, interest, royalties, patents and immovable property. In order to encourage and facilitate cross border transactions, Malta has signed more than 60 bilateral agreements related to taxation matters.