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Tax Treaty between Kosovo and Malta has Entered into Force — Orbitax
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Tax Treaty between Kosovo and Malta has Entered into Force

|Treaty Development|Kosovo-Malta
Kosovo-Malta

The income tax treaty between Kosovo and Malta entered into force on 20 September 2019. The treaty, signed 6 March 2019, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Kosovo personal income tax and corporate income tax and covers Malta income tax.

Service PE

The treaty includes the provision that a permanent establishment will be deemed constituted wh…

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