Malta, Switzerland double taxation agreement comes into force

Switzerland's double taxation agreement with Malta entered into force July 6.

The old town in Berne, Switzerland.
The old town in Berne, Switzerland.

The agreement exempts dividend and interest payments between associated companies from withholding tax, provided that a company holds a stake of at least 10 percent equity in the

company paying the dividends and interest.

The DTA also includes provisions for the exchange of information.

The agreement will apply from Jan. 1, 2013

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