S.L. 123.119 Art. 2Arrangements to have effect. desiring to respect to taxes have agreed as This Contracting 1. This Contracting State the manner in 2. There income, or on movable or by enterprises, 3. The (1) in (1) (2) (2) in the 4. The taxes that are in place of, the shall notify each taxation laws. 1. For the (1)

It is hereby declared:-

(a) that the arrangements specified in the Agreement set out in the Schedule to this Order have been made with the Republic of Serbia with a view to affording relief from double taxation in relation to the following taxes imposed by the laws of the Republic of Serbia: - the corporate income tax; - personal income tax;

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

(c) that the Convention has entered into force on the 16th June, 2010.

*https://cfr.gov.mt/en/inlandrevenue/itu/Documents/Malta%20-%20Ser-bia%20DTA%20(synthesised%20text).pdf AND THE REPUBLIC OF SERBIA FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME

MALTA AND THE REPUBLIC OF SERBIA

conclude a Convention for the avoidance of double taxation with on income, follows: Article 1 PERSONS COVERED

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 or of its political subdivisions or local authorities, irrespective of 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, taxes on the total amounts of wages or salaries paid as well as taxes on capital appreciation. existing taxes to which the Convention shall apply are:

Serbia: the corporate income tax; personal income tax (hereinafter referred to as ''Serbian tax''); 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 the Convention in addition to, or existing taxes. The competent authorities of the Contracting States other of any significant changes that have been made in their

Article 3 GENERAL DEFINITIONS purposes of this Convention:

terms ''a Contracting State'' and ''the other Contracting State'' mean Serbia or Malta, as the context requires; the other islands of the Maltese archipelago including waters thereof, as well as any area of the seabed, its superjacent water column adjacent to the territorial Malta exercises sovereign rights, jurisdiction, or control with international law and its national law, including relating to the exploration of the continental shelf and natural resources;

(4) the term ''national'' means:

(1) any individual possessing the nationality of a Contracting

(2) any legal person, partnership or association deriving from the laws in force in a Contracting State.

(5) the term ''person'' includes an individual, a company and of persons;

(6) the term "company'' means any body corporate or any treated as a body corporate for tax purposes;

(7) the terms ''enterprise of a Contracting State'' and ''enterprise Contracting State'' mean respectively an enterprise resident of a Contracting State and an enterprise carried of the other Contracting State;

(8) the term ''international traffic'' means any transport by operated by an enterprise of a Contracting State, except or aircraft is operated solely between places in the other State;

(9) the term ''competent authority'' means:

(1) in Serbia, the Ministry of Finance or its authorized

(2) in Malta, the Minister responsible for finance representative.