S.L. 123.49 чл. 2Arrangements to have effect. The Lebanon, concluding a fiscal evasion PERSONAL This Contracting 1. This Contracting irrespective of 2. There income, or on movable or remuneration. 3. The (a) In (b) In the 4. The taxes which are or in place authorities of changes which period of time

It is hereby declared:-

(a) that the arrangements specified in the Convention set out in the Schedule to this Order have been made with the Republic of Lebanon with a view to affording relief from double taxation in relation to the following taxes imposed by the laws of the Republic of Lebanon:

(i) the tax on the profits of industrial, commercial and non-commercial professions;

(ii) the tax on salaries, wages and pensions;

(iii) the tax on income derived from movable capital;

(b) that it is expedient that those arrangements should have effect.

(c) that the Convention has entered into force on the 10th February, 2000. SCHEDULE

CONVENTION BETWEEN THE REPUBLIC OF MALTA AND THE REPUBLIC OF LEBANON FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

Government of the Republic of Malta and the Government of the Republic of desiring to promote and strengthen their economic co-operation by Convention for the avoidance of double taxation and the prevention of with respect to taxes on income, have agreed as follows:

Article 1

SCOPE

Convention shall apply to persons who are residents of one or both of the States. Article 2

TAXES COVERED

Convention shall apply to taxes on income imposed on behalf of a State or of its local authorities or its administrative - territorial units, the manner in which they are levied. shall be regarded as taxes on income all taxes imposed on total elements of income, including taxes on gains from the alienation of immovable property, and taxes on salaries and other similar existing taxes to which this Convention shall apply are:

the case of Lebanon:

(i) the tax on the profits of industrial, commercial and non-commercial professions;

(ii) the tax on salaries, wages and pensions;

(iii) the tax on income derived from movable capital;

(iv) the tax on built property; (hereinafter referred to as “Lebanese tax”); the case of Malta: income tax; (hereinafter referred to as “Malta tax”).

Convention shall apply also to any identical or substantially similar imposed after the date of signature of this Convention in addition to, of, the existing taxes referred to in paragraph 3. The competent the Contracting States shall notify each other of any substantial have been made in their respective taxation laws within a reasonable after such changes. Article 3

GENERAL DEFINITIONS