Details of the Liechtenstein - Malta Income and Capital Tax Agreement (2013), signed on 27 September 2013, have become available. The treaty was concluded in the English and German 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: - 0% on dividends; - 0% on interest; and - 0% on royalties. Deviations from the OECD Model include that: - article 7 (Business profits) follows the definition of the OECD Model (2008); and - the treaty does not contain a...