Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping

Malta

A. Progress in the implementation of the minimum standard

Malta has 77 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty-seven of those agreements, the agreements with Australia, Austria, Belgium, Canada, Denmark, Finland, France, Guernsey, Iceland, India, Ireland, the Isle of Man, Israel, Jersey, Kosovo*, Lithuania, Luxembourg, the Netherlands, Norway, Poland, Serbia, Singapore, the Slovak Republic, Slovenia, Ukraine, the United Arab Emirates and the United Kingdom comply with the minimum standard.

Malta signed the MLI in 2017 and deposited its instrument of ratification on 18 December 2018. The MLI entered into force for Malta on 1 April 2019. Malta has not listed its agreements with Botswana, Bulgaria and Monaco. These agreements will therefore not, at this stage, be modified by the MLI.

Malta is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.2

B. Implementation issues

As mentioned above, Malta has not listed its agreements with Botswana, Bulgaria, and Monaco under the MLI. Listing the agreements under the MLI or entering into bilateral renegotiations to implement the minimum standard would ensure that the minimum standard could be implemented in those non-covered agreements.

Summary of the jurisdiction response - Malta

 

	Treaty partners	Compliance with the standard	If compliant, the alternative implemented	Signature of a complying instrument	The alternative implemented through the complying instrument (if not the MLI)	Comments
1	Albania	No	N/A	Yes	N/A
2	Andorra	No	N/A	Yes	N/A
3	Australia	Yes	PPT alone	N/A	N/A
4	Austria	Yes	PPT alone	N/A	N/A
5	Azerbaijan*	No	N/A	Yes	N/A
6	Bahrain	No	N/A	Yes	N/A
7	Barbados	No	N/A	Yes	N/A
8	Belgium	Yes	PPT alone	N/A	N/A
9	Botswana	No	N/A	No	N/A
10	Bulgaria	No	N/A	No	N/A
11	Canada	Yes	PPT alone	N/A	N/A
12	China (People's Republic of)	No	N/A	Yes	N/A
13	Croatia	No	N/A	Yes	N/A
14	Cyprus*	No	N/A	Yes	N/A
15	Czech Republic	No	N/A	Yes	N/A
16	Denmark	Yes	PPT alone	N/A	N/A
17	Egypt	No	N/A	Yes	N/A
18	Estonia	No	N/A	Yes	N/A
19	Finland	Yes	PPT alone	N/A	N/A
20	France	Yes	PPT alone	N/A	N/A
21	Georgia	No	N/A	Yes	N/A
22	Germany	No	N/A	Yes	N/A
23	Greece	No	N/A	Yes	N/A
24	Guernsey	Yes	PPT alone	N/A	N/A
25	Hong Kong (China)	No	N/A	Yes	N/A
26	Hungary	No	N/A	Yes	N/A
27	Iceland	Yes	PPT alone	N/A	N/A
28	India	Yes	PPT alone	N/A	N/A
29	Ireland	Yes	PPT alone	N/A	N/A
30	Isle of Man	Yes	PPT alone	N/A	N/A
31	Israel	Yes	PPT alone	N/A	N/A
32	Italy	No	N/A	Yes	N/A
33	Jersey	Yes	PPT alone	N/A	N/A
34	Jordan	No	N/A	Yes	N/A
35	Korea	No	N/A	Yes	N/A
36	Kosovo*	Yes	PPT alone	N/A	N/A
37	Kuwait*	No	N/A	Yes	N/A
38	Latvia	No	N/A	Yes	N/A
39	Lebanon*	No	N/A	Yes	N/A
40	Libya*	No	N/A	Yes	N/A
41	Liechtenstein	No	N/A	Yes	N/A
42	Lithuania	Yes	PPT alone	N/A	N/A
43	Luxembourg	Yes	PPT alone	N/A	N/A
44	Malaysia	No	N/A	Yes	N/A
45	Mauritius	No	N/A	Yes	N/A
46	Mexico	No	N/A	Yes	N/A
47	Moldova*	No	N/A	Yes	N/A
48	Monaco	No	N/A	No	N/A
49	Montenegro	No	N/A	Yes	N/A
50	Morocco	No	N/A	Yes	N/A
51	Netherlands	Yes	PPT alone	N/A	N/A
52	Norway	Yes	PPT alone	N/A	N/A
53	Pakistan	No	N/A	Yes	N/A
54	Poland	Yes	PPT alone	N/A	N/A
55	Portugal	No	N/A	Yes	N/A
56	Qatar	No	N/A	Yes	N/A
57	Romania	No	N/A	Yes	N/A
58	Russia	No	N/A	Yes	N/A
59	San Marino	No	N/A	Yes	N/A
60	Saudi Arabia	No	N/A	Yes	N/A
61	Serbia	Yes	PPT alone	N/A	N/A
62	Singapore	Yes	PPT alone	N/A	N/A
63	Slovak Republic	Yes	PPT alone	N/A	N/A
64	Slovenia	Yes	PPT alone	N/A	N/A
65	South Africa	No	N/A	Yes	N/A
66	Spain	No	N/A	Yes	N/A
67	Sweden	No	N/A	Yes	N/A
68	Switzerland	No	N/A	Yes	N/A
69	Syrian Arab Republic*	No	N/A	Yes	N/A
70	Tunisia	No	N/A	Yes	N/A
71	Turkey	No	N/A	Yes	N/A
72	Ukraine	Yes	PPT alone	N/A	N/A
73	United Arab Emirates	Yes	PPT alone	N/A	N/A
74	United Kingdom	Yes	PPT alone	N/A	N/A
75	United States	No	N/A	No	N/A
76	Uruguay	No	N/A	Yes	N/A
77	Viet Nam	No	N/A	Yes	N/A