S.L. 123.122 Art. 2Arrangements to have effect. For the The Jordan, the prevention Have agreed This Contracting 1. The a. in b. in 2. The taxes which or in place of, shall notify respective 3. not apply to income of any either of the 1. For the Kingdom of and subsoil of the limits subsoil of any under the as an area o

It is hereby declared:

(a) that the arrangements specified in the Agreement set out in the Schedule have been made with the Government of The Hashemite Kingdom of Jordan with a view to affording relief from double taxation in relation to the following tax imposed by the laws of The Hashemite Kingdom of Jordan: - income tax;

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

(c) that the Convention has entered into force on the 13 October 2010. SCHEDULE

CONVENTION Between The Government of Malta and The Government of The Hashemite Kingdom of Jordan avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Government of Malta and the Government of The Hashemite Kingdom of desiring to conclude a Convention for the avoidance of double taxation and of fiscal evasion with respect to taxes on income, as follows: Chapter I

Scope of The Convention Article 1 PERSONAL SCOPE

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

Article 2 TAXES COVERED existing taxes to which this Convention shall apply are:

Jordan: the income tax; (hereinafter referred to as "Jordan tax"); Malta: the income tax; (hereinafter referred to as "Malta tax"). Convention shall apply also to any identical or substantially similar are imposed after the date of signature of the Convention in addition to, the existing taxes. The competent authorities of the Contracting States each other of any significant changes which have been made in their taxation laws. Notwithstanding the other provisions of this Article, the Convention shall tax paid or payable in a Contracting State, concerning the chargeable person engaged in the production of petroleum or gas produced in two Contracting States. Chapter II

Definitions Article 3 GENERAL DEFINITIONS

purposes of this Convention, unless the context otherwise requires: a. the term "Jordan" means the territories of the Hashemite Jordan, the territorial waters of Jordan, and the seabed the territorial waters, and includes any area extending beyond of the territorial waters of Jordan, and the seabed and such area, which has been or may hereafter be designated, laws of Jordan, and in accordance with international law which Jordan has sovereign rights for the purposes of exploiting the natural resources, whether living or non-living; b. the term "Malta" means the Republic of Malta and, when geographical sense, means the Island of Malta, the Island the other islands of the Maltese archipelago including waters thereof, and any area outside the territorial waters which has been or may hereafter be designated, in accordance international law and under the law of Malta concerning shelf, as an area within which the rights of Malta with seabed and subsoil and their natural resources may be exercised; c. the terms "a Contracting State" and "the other Contracting Jordan or Malta, as the context requires; d. the term "person" includes an individual, a company and of persons; e. the term "company" means any body corporate or any treated as a body corporate for tax purposes; f. the terms "enterprise of a Contracting State" and "enterprise Contracting State" mean respectively an enterprise carried resident of a Contracting State and an enterprise carried on of the other Contracting State; g. the term "international traffic" means any transport by a operated by an enterprise of a Contracting State, except or aircraft is operated solely between places in the other State; h. the term "competent authority" means:

(i) in Jordan: the Minister of Finance or his representative;

(ii) in Malta: the Minister responsible for finance or representative; i. the term "national" means:

(i) any individual possessing the nationality of a Contracting

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