Singapore and Malta signed a first-time incometax treaty on 21 March 2006. Further details of the treaty will be reported subsequently. The maximum rates of withholding tax are: -   10% on interest in general, and 7% if received by a bank, subject to an exception for interest paid to the government (as defined); and -   10% on royalties Deviations from the OECD Model include that: -   a permanent establishment includes a building site, a construction or installation or assembly project, or connected supervisory activities, that last more than 9 months, and the furnishing of services, including consultancy...