The income tax treaty between Andorra and Malta entered into force on 27 September 2017. The treaty, signed 20 September 2016, is the first of its kind between the two countries. Taxes Covered The treaty covers Andorran corporate tax, individual income tax, tax on income of non-residents, and real estate capital gains tax. It covers Malta income tax. Withholding Tax Rates Dividends - 0% Interest - 0% Royalties - 0% Capital Gains The following capital gains derived by a resident of one Contracting State may be taxed by the other State: Gains from the alienation of immovable property situated in...