Corporate tax in Malta

Tax Information Exchange Agreement signed between Malta and Gibraltar

07 Feb 2012

< 1 min read

Malta and Gibraltar signed a Tax Information Exchange Agreement (TIEA) on the 24th January, 2012. It is understood that the Malta – Gibraltar TIEA is based on the bilateral version of the OECD Model Agreement on Exchange of Information on Tax Matters. The TIEA accordingly aims to provide a framework for the effective exchange of information between the tax authorities of Malta and Gibraltar whilst guarding against so-called fishing expeditions and preserving taxpayers’ confidentiality.

Malta and Gibraltar are both members of the OECD Global Forum on Transparency and Exchange of Information.
For more information about Malta’s Double Tax Treaties or Corporate Taxation, please direct your query here.