The income tax treaty between Curacao and Malta enters into force on 1 September 2024. The treaty, signed 18 November 2015, is the first of its kind between the two countries. Taxes Covered The treaty covers Curacao income tax, wage tax, profit tax, and dividend tax. It covers Malta income tax. Withholding Tax Rates Dividends - Paid by a resident of Curacao to a resident of Malta that is the beneficial owner: 0% if the beneficial owner is a company in Malta directly holding at least 10% of the paying company's capital; otherwise 5% Paid by a resident of Malta...