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Malta and Hong Kong double tax agreement ratification

The double taxation agreement, which Malta and Hong Kong signed in November 2011, has entered into force as of 18th July 2012 after both states completed the ratification process.

This agreement allocates taxing rights between both states depending on the nature and source of the income, with the intention of eliminating the issue of double taxation and thereforce facilitating cross-border business and investment between Malta and Hong Kong.

In keeping with all the double tax agreements that Malta has signed to date, this agreement also incorporates the latest OECD standard on the exchange of information relating to tax matters.

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