Double Tax Agreement Between Malta and Curaçao is Initialled
News    ·   22-10-2013

AUTHOR: Donald Vella, David Farrugia

On Thursday 17 October 2013 Malta and Curaçao initialled a Double Taxation Agreement. Malta’s Finance Minister Prof. Edward Scicluna and Curaçao’s Minister of Finance Dr. Jose Jardim presided over the initialling ceremony together with the Netherland’s Ambassador to Malta H.E. Mrs. Rita Dulci Rahman.

The Agreement, which now needs to be signed and ratified by both countries before entering into force, is largely based on the OECD Model Tax Convention on Income and Capital. However, certain provisions ensure that specific domestic tax laws of both countries are taken into consideration.

The Double Taxation Agreement aims to remove any obstacles to the movement of capital between both countries which may be imposed by double taxation.

The Double Taxation Agreement also provides for exchange of information in respect of tax matters between both countries with the aim of preventing international tax avoidance and evasion and enhancing cooperation between the authorities of Malta and Curaçao.

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