S.L. 123.30 ст. 2Arrangements to have effect. The Desiring to prevention of Have agreed This Contracting 1. This Contracting State are levied. 2. There income, or on movable or 3. The a) in (i) (ii) b) in the 4. The taxes that are in place of, the shall notify each taxation laws. 1. For the a) the means the Island o

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

(i) the individual income tax;

(ii) the enterprise income tax;

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

(c) that the Agreement has entered into force on 25 August, 2011. BETWEEN THE GOVERNMENT OF MALTA AND THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME Government of Malta and the Government of the People’s Republic of China, conclude an Agreement for the avoidance of double taxation and the fiscal evasion with respect to taxes on income, as follows:

ARTICLE 1 PERSONS COVERED Agreement shall apply to persons who are residents of one or both of the States. ARTICLE 2

TAXES COVERED Agreement shall apply to taxes on income imposed on behalf of a or of its local authorities, irrespective of the manner in which they 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, as well as taxes on capital appreciation. existing taxes to which the Agreement shall apply are:

China: the individual income tax; the enterprise income tax; (hereinafter referred to as "Chinese tax"); Malta: income tax; (hereinafter referred to as "Malta 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. The competent authorities of the Contracting States other of any significant changes which have been made in their

ARTICLE 3 GENERAL DEFINITIONS purposes of this Agreement, unless the context otherwise requires:

term "China" means the People’s Republic of China; when used in a geographical sense, means all the territory of the People’s Republic of China, in which the Chinese laws relating to taxation apply, including b) the term "Malta", when used in a geographical sense, of Malta, the Island of Gozo and the other islands archipelago including the territorial waters thereof, and the territorial sea of Malta which, in accordance with has been or may hereafter be designated, under the concerning the Continental Shelf, as an area within which Malta with respect to the sea-bed and sub-soil and resources may be exercised; c) the terms "a Contracting State" and "the other Contracting China or Malta 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 Contracting State" and "enterprise Contracting State" mean respectively an enterprise resident of a Contracting State and an enterprise carried of the other Contracting State; g) the term "international traffic" means any transport by operated by an enterprise that has its place of effective Contracting State, except when the ship or aircraft is between places in the other Contracting State; h) the term "competent authority" means:

(i) in the case of China, the State Administration of authorized representative; and

(ii) in the case of Malta, the Minister responsible for authorized representative; i) the term "national", in relation to a Contracting State,

(i) any individual possessing the nationality of a Contracting and

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