Malta
Jurisdiction Editors:
Stephen Attard, Ganado & Associates 171 Old Bakery Street, Valletta, VLT 08, Malta Fax : + 356 21 24 0550 E-mail: attard@itpa.org	Christopher Curmi, Deloitte & Touche Ltd 1 Col Savona Street, Sliema SLM 1231, Malta Fax : + 356 21 344229 E-mail: curmi@itpa.org
Banking Act, 1994 (as amended, 2007) Civil Code – Second Schedule, Title III of Foundations and Associations Companies Act, 1995 (as amended, 2008) Financial Institutions Act 1994 (as amended, 2007) Income Tax Act, 1994 (as amended, 2007) Income Tax Management Act, 1994 (as amended, 2008) Insurance Business Act, 1998 (as amended, 2007) Investment Services Act, 1994 (as amended, 2007) Investment Services Act (Control of Assets) Regulations (as amended, 2005) Memorandum of Understanding with Jersey – October 2005 Recognition of Trusts Act, 1994 Trusts and Trustees Act (as amended, 2007)
Tax Treaties
Albania Australia Austria Barbados Belgium Belgium - Final Protocol Bulgaria Canada China, People's Republic of China, People's Republic of - Final Protocol Croatia Croatia - Final Protocol Cyprus Czech Republic Denmark Denmark - Final Protocol Egypt Estonia Estonia - Final Protocol Finland Finland - Exchange of Notes France France - Final Protocol Georgia Germany Germany - Final Protocol Greece Hungary Hungary - Final Protocol Iceland India Ireland Ireland - Protocol Isle of Man Isle of Man - Protocol Italy Italy - Final Protocol Jersey Jersey - Protocol Korea Korea - Final Protocol Kuwait Kuwait - Protocol Latvia	Latvia - Final Protocol Lebanon Libya Lithuania Lithuania - Final Protocol Luxembourg Luxembourg - Minutes Malaysia Malaysia - Final Protocol Montenegro Morocco Morocco - Protocol Netherlands Netherlands - Final Protocol Norway Norway - Final Protocol Pakistan Poland Portugal Portugal - Final Protocol Qatar Romania Romania - Final Protocol San Marino San Marino - Protocol Singapore Singapore - Protocol Slovak Republic Slovenia Slovenia - Final Protocol South Africa South Africa - Final Protocol Spain Spain - Protocol Sweden Sweden - Final Protocol Syria Tunisia Tunisia - Final Protocol United Arab Emirates United Arab Emirates - Protocol United Kingdom
Tax Treaties – pending
Bahrain Belgium - Protocol France - Protocol Germany - Protocol - to follow Jordan Lebanon - Protocol Libya Russia Serbia Singapore - Protocol Switzerland - Protocol Thailand - to follow Turkey - to follow Ukraine - to follow United States
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