S.L. 123.111 ст. 2Arrangements to have effect. The conclude an fiscal evasion This Parties. 1. This or of its which they are 2. There income, or on movable or paid by 3. The (a) in the (b) in taxes 4. The taxes that are in place of, the The competent changes which 1. For the (a) the the including its the Isle of Man,

It is hereby declared:-

(a) that the arrangements specified in the Agreement set out in the Schedule to this Order have been made with the Government of the Isle of Man with a view to affording relief from double taxation in relation to the following taxes imposed by the laws of the Isle of Man: - taxes on income or profit;

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

(c) that the Convention has entered into force on the 26 February, 2010.

*https://cfr.gov.mt/en/inlandrevenue/itu/Documents/Malta%20-%20Isle%20of%20Man%20DTA%20(synthesised%20text).pdf AND THE ISLE OF MAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

Government of Malta and the Government of the Isle of Man, desiring to Agreement for the avoidance of double taxation and the prevention of with respect to taxes on income, have agreed as follows:

Article 1 PERSONS COVERED Agreement shall apply to persons who are residents of one or both of the

Article 2

TAXES COVERED Agreement shall apply to taxes on income imposed on behalf of a Party political subdivisions or local authorities, irrespective of the manner in 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 this Agreement shall apply are: Malta: income tax; (hereinafter referred to as "Malta tax"). the case of the Isle of Man: on income or profit, (hereinafter referred to as "Manx tax").

Agreement shall apply also to any identical or substantially similar imposed after the date of signature of the Agreement in addition to, or existing taxes. authorities of the Parties shall notify each other of any significant have been made in their taxation laws. Article 3

GENERAL DEFINITIONS purposes of this Agreement, unless the context otherwise requires: term "Malta" means the Republic of Malta and, when used in a geographical sense, means the island of Malta, the island of Gozo and other islands of the Maltese archipelago including the territorial waters thereof, as well as any area of the sea-bed, its subsoil and the superjacent water column adjacent to the territorial waters, wherein

(b) the term "Isle of Man" means the island of the Isle of Man, territorial sea, in accordance with international law;

(c) the terms "a Party" and "the other Party" mean Malta or 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 Party" and "enterprise of mean respectively an enterprise carried on by a resident an enterprise carried on by a resident of the other Party;

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

(h) the term "competent authority" means:

(i) in the case of Malta: the Minister responsible for authorised representative;

(ii) in the case of the Isle of Man, the Assessor of Income delegate.

(i) the term "national", in relation to a Party, means, where

(i) any individual possessing the nationality of a Party;

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