{"id":530,"date":"2023-10-20T11:21:00","date_gmt":"2023-10-20T11:21:00","guid":{"rendered":"https:\/\/companyincorporationmalta.com\/?p=530"},"modified":"2023-10-20T11:21:01","modified_gmt":"2023-10-20T11:21:01","slug":"malta-uae-double-taxation-treaty","status":"publish","type":"post","link":"https:\/\/companyincorporationmalta.com\/malta-uae-double-taxation-treaty\/","title":{"rendered":"Malta-UAE Double Taxation Treaty"},"content":{"rendered":"\n<p>Part of the extended\u00a0<strong>network of\u00a0<a href=\"https:\/\/www.companyincorporationmalta.com\/double-tax-treaties-malta\">double taxation treaties Malta<\/a><\/strong>\u00a0signed over the years is also the convention for the\u00a0<strong>avoidance of double taxation with the United Arab Emirates (UAE)<\/strong>.\u00a0<strong>The double taxation treaty between Malta and the UAE<\/strong>\u00a0was signed in 2006 and enforced in 2009. The taxation agreement covers the following taxes:<\/p>\n\n\n\n<ul>\n<li>&#8211; in the United Arab Emirates &#8211; the income and the corporate tax,<\/li>\n\n\n\n<li><strong>&#8211;&nbsp;<a href=\"https:\/\/www.companyincorporationmalta.com\/taxes-in-malta\">in Malta &#8211; the income tax<\/a><\/strong>,<\/li>\n\n\n\n<li>&#8211; other similar taxes, among which the dividend, interest and royalties taxes.<\/li>\n<\/ul>\n\n\n\n<p>Our&nbsp;<strong><a href=\"https:\/\/www.companyincorporationmalta.com\/about-us\">company registration agents in Malta<\/a><\/strong>&nbsp;may provide you with more information about the double taxation treaties of this country.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #002e5b;color:#002e5b\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #002e5b;color:#002e5b\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/companyincorporationmalta.com\/malta-uae-double-taxation-treaty\/#tax-residency-according-to-the-malta-uae-double-tax-treaty\" title=\"Tax residency according to the Malta-UAE double tax treaty\">Tax residency according to the Malta-UAE double tax treaty<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/companyincorporationmalta.com\/malta-uae-double-taxation-treaty\/#the-malta-uae-convention-with-respect-to-withholding-taxes\" title=\"The Malta-UAE convention with respect to withholding taxes\">The Malta-UAE convention with respect to withholding taxes<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"tax-residency-according-to-the-malta-uae-double-tax-treaty\"><\/span><strong>Tax residency according to the Malta-UAE double tax treaty<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The&nbsp;<strong>double taxation agreement<\/strong>&nbsp;refers to the residents of the contracting states, which in the case of Malta means any citizen&nbsp;<strong><a href=\"https:\/\/www.companyincorporationmalta.com\/value-added-tax-vat-in-malta\">registered for taxation purposes in Malta<\/a><\/strong>&nbsp;and&nbsp;<strong>company registered or managed in Malta<\/strong>. With respect to the United Arab Emirates, any national or individual with residency in any of the Emirates and companies managed or registered in any of the Emirates will be covered by the&nbsp;<strong>Malta-UAE double taxation agreement<\/strong>.<\/p>\n\n\n\n<p>With respect to UAE and&nbsp;<strong><a href=\"https:\/\/www.companyincorporationmalta.com\/types-of-companies-malta\">Maltese companies<\/a><\/strong>, the convention refers to any type of company, including: branch offices, factories, workshops, construction sites and any establishment used by a company to provide services for at least 12 months. The&nbsp;<strong>double taxation agreement<\/strong>&nbsp;does not apply to companies using facilities for storage, display or delivery purposes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"the-malta-uae-convention-with-respect-to-withholding-taxes\"><\/span><strong>The Malta-UAE convention with respect to withholding taxes<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The&nbsp;<strong>Malta-UAE double taxation agreement<\/strong>&nbsp;also refers to the taxation of dividends, interests and royalties, even if any of the country does not levy such taxes. However, article 11 in the Ancillary Protocol of the agreement allows UAE tax residents to apply for tax refunds in Malta.&nbsp;<strong>Individuals or companies&nbsp;<a href=\"https:\/\/www.companyincorporationmalta.com\/invest-in-real-estate-in-malta\">owning real estate in Malta<\/a><\/strong>&nbsp;or in the UAE may also be taxed in the other contracting state, according to the double taxation agreement. With respect to business profits, the&nbsp;<strong>Malta-UAE double taxation treaty&nbsp;<\/strong>provisions the companies will be taxed in the country the company is registered in. Permanent establishments will be taxed in the country they make profits in.<\/p>\n\n\n\n<p>For complete information about the double taxation agreement with the UAE, please&nbsp;<strong><a href=\"https:\/\/www.companyincorporationmalta.com\/contact-us\">contact<\/a><\/strong>&nbsp;our&nbsp;<strong>Maltese agents<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Part of the extended\u00a0network of\u00a0double taxation treaties Malta\u00a0signed over the years is also the convention for the\u00a0avoidance of double taxation with the United Arab Emirates (UAE).\u00a0The double taxation treaty between Malta and the UAE\u00a0was signed in 2006 and enforced in 2009. The taxation agreement covers the following taxes: Our&nbsp;company registration agents in Malta&nbsp;may provide you [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":232,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[242,243,244,241],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Malta-UAE Double Taxation Treaty<\/title>\n<meta name=\"description\" content=\"Find here details about the Malta UAE double tax treaty.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/companyincorporationmalta.com\/malta-uae-double-taxation-treaty\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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