Details of the Israel – Malta Income Tax Treaty (2011), signed on 28 July 2011, have become available. The treaty was concluded in the Hebrew and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the OECD Model. The maximum rates of withholding tax are: - dividends paid by a company resident of Israel to a resident of Malta: 15% on dividends, in general, and 0% if the beneficial owner holds directly at least 10% of the capital of the company paying the dividends; - dividends paid by...