Details of the new income and capital tax treaty between the United States and Malta signed on 8 August 2008, have become available. The treaty was concluded in the English language. The treaty generally follows theUS Model Convention. The maximum rates of withholding tax are: -   for dividends paid by a company that is a resident of the United States to a resident of Malta, the maximum rate is 15% on dividends in general and 5% for dividends paid to qualifying companies holding directly at least 10% of the voting stock of the company paying the dividends; -  ...