S.L. 123.192 Art. 2Arrangements to have effect.

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

(i) - the Personal Income Tax; and

(ii) - the Corporate 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 has entered into force on 20th September, 2019. (THE GOVERNMENT OF THE REPUBLIC OF KOSOVO)

SCHEDULE ARTICLE 2

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

The Government of the Republic of Malta and the Government of the Republic of Kosovo, desiring to further develop their economic relationship and to enhance their co-operation in tax matters, intending to eliminate double taxation with respect to the taxes covered by this agreement without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this agreement for the indirect benefit of residents of third jurisdictions), have agreed as follows:

ARTICLE 1 Persons Covered