S.L. 123.169 Art. 2Arrangements to have effect. THE The Azerbaijan countries and the follows: This Contracting 1. This Contracting irrespective of 2. There income, or on movable or paid by 3. The (a) in (b) in 4. The taxes that are in place of, the shall notify taxation laws. 1. For the of Azerbaijan, Republic of with

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 Azerbaijan with a view to affording relief from double taxation in relation to the following tax imposed by the laws of the Republic of Azerbaijan:

(i) the tax on income of physical persons; and

(ii) the tax on profit of legal persons;

(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 has entered into force on the 27th December, 2016. SCHEDULE

Article 2 CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MALTA AND GOVERNMENT OF THE REPUBLIC OF AZERBAIJAN 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 bilateral economic relations between the two through conclusion of a Convention for the avoidance of double taxation prevention of fiscal evasion with respect to taxes on income, have agreed as

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 State or of its administrative-territorial subdivisions or local authorities, 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 the total amounts of wages or salaries enterprises. existing taxes to which the Convention shall apply are in particular:

the Republic of Azerbaijan:

(i) the tax on income of physical persons; and

(ii) the tax on profit of legal persons (hereinafter referred to as "Azerbaijani tax"); Malta: the 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 each other of any significant changes which have been made in their

Article 3

GENERAL DEFINITIONS purposes of this Convention, unless the context otherwise requires:

(a) the term "Azerbaijan" means the territory of the Republic including the Caspian Sea (Lake) sector belonging to the Azerbaijan, the air space above the Republic of Azerbaijan, which the sovereign rights and jurisdiction of the Azerbaijan is implemented in respect to subsoil, sea bed resources, and any other area which has been or may determined in accordance with international law and legislation Republic of Azerbaijan;

(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, as well as any area of the sea-bed, its sub-soil superjacent water column adjacent to the territorial waters, Malta exercises sovereign rights, jurisdiction, or control with international law and its national law, including relating to the exploration of the continental shelf and exploitation natural resources;

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

(d) the term "person" includes an individual, a collective scheme, a company and any other body 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 Azerbaijan: the Ministry of Finance and the Ministry

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

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

(i) any individual possessing the nationality of that State;

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