Cap. 395 ст. 60International arrangements.

(1) If the Minister by order published in the Gazette declares that arrangements have been made with the Government of any territory outside Malta with a view to affording relief from double taxation in relation to tax payable under this Act and a similar tax payable under the laws of that territory, and that it is expedient that those arrangements should have effect, those arrangements shall have effect notwithstanding anything in this Act.

(2) If the Minister by order published in the Gazette declares that arrangements have been made with the Government of any territory outside Malta with a view to granting a refund, on a reciprocal basis, of any tax paid under this Act to persons established outside Malta and that it is expedient that those arrangements should have effect, those arrangements shall have effect notwithstanding anything in this Act.

(3) The Minister may make regulations for the carrying out of the provisions of any arrangements having effect under this article.

(4) Where it results that any tax has been paid on the importation of goods which are exempt from the tax so paid by virtue of any enactment, the Director shall, upon a request made within such time and in such manner as may be prescribed, and on the production of such evidence as he may deem necessary, refund the tax so paid.