Details of the income tax treaty and protocol between Malta and Ireland, signed on 19 November 2008, have become available. The treaty was concluded in the English language. The treaty generally follows the OECD Model Convention 2008. The maximum rates of withholding tax are: -   dividends paid by a company which is a resident of Ireland to a beneficial owner resident in Malta: 5% if the beneficial owner is a company which holds directly at least 10% of the voting power of the company paying the dividends; 15% in all other cases; -   dividends paid by a company...