S.L. 123.157 Art. 2Arragements to have effect. THE The Moldova, desiring to prevention of This Contracting 1. This Contracting State local authorities, 2. There or on elements of immovable enterprises. 3. The (a) in the (b) in the 4. The taxes that are in place of, the shall notify each taxation laws. 1. For the (a) t

It is hereby declared:

(a) that the arrangements specified in the Convention set out in the Schedule to this Order (hereinafter referred to as "the Convention") have been made with the Government of the Republic of Moldova with a view to affording relief from double taxation in relation to the following tax imposed by the laws of the Republic of Moldova: - the income tax;

(b) that it is expedient that those arrangements should have effect following the entry into force of the Convention and in accordance with the relevant provisions of the Convention;

(c) that the Convention shall enter into force on such date as may be announced by notice in the Government Gazette*.

* 17th June, 2015 - see Legal Notice 228 of 2015. BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MALTA AND GOVERNMENT OF THE REPUBLIC OF MOLDOVA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAX ON INCOME Government of the Republic Malta and the Government of the Republic of conclude a Convention for the avoidance of double taxation and the fiscal evasion with respect to tax on income, have agreed as 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 tax on income imposed on behalf of a or of its administrative-territorial units, political subdivisions or irrespective of the manner in which they are levied. shall be regarded as tax on income all taxes imposed on total income, income, including taxes on gains from the alienation of movable or property, and taxes on the total amounts of wages or salaries paid by existing taxes to which the Convention shall apply are in particular: Malta: income tax; (hereinafter referred to as "Malta tax"). Moldova: income tax; (hereinafter referred to as "Moldovan 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, unless the context otherwise requires: "Malta" means the Republic of Malta and, when used in a sense, means the Island of Malta, the Island of Gozo and the other relating to the exploration of the continental shelf and exploitation resources;

(b) the term "Moldova" means the Republic of Moldova and, geographical sense, means its territory within its borders, consisting waters and aerial space above soil and waters, over which the Republic exercises its absolute and exclusive sovereignty and jurisdiction, in its national legislation and international law;

(c) the terms "a Contracting State" and "the other Contracting Malta or Moldova, as the context requires;

(d) the term "person" includes an individual, a company and any persons;

(e) the term "company" means any body corporate or any entity a body corporate for tax purposes;

(f) the term "enterprise" applies to the carrying on of any activity;

(g) the terms "enterprise of a Contracting State" and "enterprise Contracting State" mean respectively an enterprise carried on by Contracting State and an enterprise carried on by a resident of the State;

(h) the term "international traffic" means any transport by a operated by an enterprise of a Contracting State, except when the operated solely between places in the other Contracting State;

(i) the term "business" includes the performance of professional other activities of an independent character;

(j) the term "competent authority" means:

(i) in Malta: the Minister responsible for finance or representative;

(ii) in Moldova: the Ministry of Finance or its authorised representative;

(k) the term "national", in relation to a Contracting State, means:

(i) any individual possessing the nationality Contracting State;

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