Cap. 112 sub. leg. CB

Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Malta) Order(Cap. 112, section 49(1A))(Enacting provision omitted—E.R. 2 of 2012) [13 July 2012] 1. (Omitted as spent—E.R. 2 of 2012) 2. Declaration under section 49(1A) For the purposes of section 49(1A) of the Ordinance, it is declared—(a) that the arrangements specified in section 3(1) have been made with the Government of Malta with a view to affording relief from double taxation in relation to income tax and any tax of a similar character imposed by the laws of Malta; and(b) that it is expedient that those arrangements should have effect. 3. Arrangements specified (1) The arrangements specified for the purposes of section 2(a) are the arrangements in—(a) Articles 1 to 27 of the agreement titled “Agreement between the Government of the Hong Kong Special Administrative Region of the People’s Republic of China and the Government of Malta for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income” (which title is translated into Chinese as “《中華人民共和國香港特別行政區政府與馬耳他政府關於對收入稅項避免雙重課稅和防止逃稅的協定》” in this Order), done in duplicate at Hong Kong on 8 November 2011 in the English language; and(b) Paragraphs I to III of the protocol to the agreement, done in duplicate at Hong Kong on 8 November 2011 in the English language.(2) The English text of the Articles referred to in subsection (1)(a) is reproduced in Part 1 of the Schedule and a Chinese translation of the Articles is also set out in that Part.(3) The English text of the Paragraphs referred to in subsection (1)(b) is reproduced in Part 2 of the Schedule and a Chinese translation of the Paragraphs is also set out in that Part. Schedule [s. 3] Part 1 Articles 1 to 27 of the Agreement between theGovernment of the Hong Kong Special AdministrativeRegion of the People’s Republic of China and theGovernment of Malta for the Avoidance of DoubleTaxation and the Prevention of Fiscal Evasion withrespect to Taxes on Income Article 1 Persons Covered This Agreement shall apply to persons who are residents of one or both of the Contracting Parties. Article 2 Taxes Covered 1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting Party, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property and taxes on the total amounts of wages or salaries paid by enterprises. 3. The existing taxes to which the Agreement shall apply are: (a) in the case of the Hong Kong Special Administrative Region, (i) profits tax; (ii) salaries tax; and (iii) property tax; whether or not charged under personal assessment; (b) in the case of Malta, the income tax. 4. The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes, as well as any other taxes falling within paragraphs 1 and 2 of this Article which a Contracting Party may impose in future. The competent authorities of the Contracting Parties shall notify each other of any significant changes that have been made in their taxation laws. 5. The existing taxes, together with the taxes imposed after the signature of the Agreement, are hereinafter referred to as “Hong Kong Special Administrative Region tax” or “Malta tax”, as the context requires. Article 3 General Definitions 1. For the purposes of this Agreement, unless the context otherwise requires: (a) (i) the term “Hong Kong Special Administrative Region” means any territory where the tax laws of the Hong Kong Special Administrative Region of the People’s Republic of China apply; (ii) the term “Malta” means the Republic of Malta and, when used in a geographical sense, means the Island of Malta, the Island of Gozo and the other islands of the Maltese archipelago including the territorial waters thereof, as well as any area of the sea-bed, its sub-soil and the superjacent water column adjacent to the territorial waters, wherein Malta exercises sovereign rights, jurisdiction, or control in accordance with international law and its national law, including its legislation relating to the exploration of the continental shelf and exploitation of its natural resources; (b) the term “business” includes the performance of professional services and of other activities of an independent character; (c) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; (d) the term “competent authority” means: (i) in the case of the Hong Kong Special Administrative Region, the Commissioner of Inland Revenue or his authorised representative; (ii) in the case of Malta, the Minister responsible for finance or his authorised representative; (e) the terms “Contracting Party” and “Party” mean the Hong Kong Special Administrative Region or Malta, as the context requires; (f) the term “enterprise” applies to the carrying on of any business; (g) the terms “enterprise of a Contracting Party” and “enterprise of the other Contracting Party” mean respectively an enterprise carried on by a resident of a Contracting Party and an enterprise carried on by a resident of the other Contracting Party; (h) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting Party, except when the ship or aircraft is operated solely between places in the other Contracting Party; (i) the term “national”, in relation to Malta, means: (i) any individual possessing the nationality of Malta; and (ii) any legal person, partnership or association deriving its status as such from the laws in force in Malta; (j) the term “person” includes an individual, a partnership, a company and any other body of persons; (k) the term “tax” means Hong Kong Special Administrative Region tax or Malta tax, as the context requires. 2. In the Agreement, the terms “Hong Kong Special Administrative Region tax” and “Malta tax” do not include any penalty or interest imposed under the laws of either Contracting Party relating to the taxes to which the Agreement applies by virtue of Article 2. 3. As regards the application of the Agreement at any time by a Contracting Party, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party. Article 4 Resident 1. For the purposes of this Agreement, the term “resident of a Contracting Party” means: (a) in the case of the Hong Kong Special Administrative Region, (i) any individual who ordinarily resides in the Hong Kong Special Administrative Region; (ii) any individual who stays in the Hong Kong Special Administrative Region for more than 180 days during a year of assessment or for more than 300 days in two consecutive years of assessment one of which is the relevant year of assessment; (iii) a company incorporated in the Hong Kong Special Administrative Region or, if incorporated outside the Hong Kong Special Administrative Region, being centrally managed or controlled in the Hong Kong Special Administrative Region; (iv) any other person constituted under the laws of the Hong Kong Special Administrative Region or, if constituted outside the Hong Kong Special Administrative Region, being centrally managed or controlled in the Hong Kong Special Administrative Region; (b) in the case of Malta, any person who, under the laws of Malta, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. This term, however, does not include any person who is liable to tax in Malta in respect only of income from sources in Malta; (c) in the case of either Contracting Party, the Government of that Party. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting Parties, then his status shall be determined as follows: (a) he shall be deemed to be a resident only of the Party in which he has a permanent home available to him; if he has a permanent home available to him in both Parties, he shall be deemed to be a resident only of the Party with which his personal and economic relations are closer (centre of vital interests); (b) if the Party in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Party, he shall be deemed to be a resident only of the Party in which he has an habitual abode; (c) if he has an habitual abode in both Parties or in neither of them, he shall be deemed to be a resident only of the Party in which he has the right of abode (in the case of the Hong Kong Special Administrative Region) or of which he is a national (in the case of Malta); (d) if he has the right of abode in the Hong Kong Special Administrative Region and is also a national of Malta, or if he does not have the right of abode in the Hong Kong Special Administrative Region nor is he a national of Malta, the competent authorities of the Contracting Parties shall settle the question by mutual agreement. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting Parties, then it shall be deemed to be a resident only of the Party in which its place of effective management is situated. Article 5 Permanent Establishment 1. For the purposes of this Agreement, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term “permanent establishment” includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. The term “permanent establishment” also encompasses: (a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only if such site, project or activities last more than six months; (b) the furnishing of services, including consultancy services, by an enterprise directly or through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting Party for a period or periods aggregating more than 183 days within any twelve-month period. 4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 6 applies - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting Party an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Party in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 6. An enterprise shall not be deemed to have a permanent establishment in a Contracting Party merely because it carries on business in that Party through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 7. The fact that a company which is a resident of a Contracting Party controls or is controlled by a company which is a resident of the other Contracting Party, or which carries on business in that other Party (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. Article 6 Income from Immovable Property 1. Income derived by a resident of a Contracting Party from immovable property (including income from agriculture or forestry) situated in the other Contracting Party may be taxed in that other Party. 2. The term “immovable property” shall have the meaning which it has under the law of the Contracting Party in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, quarries, sources and other natural resources; ships and aircraft shall not be regarded as immovable property. 3. Any property or right referred to in paragraph 2 shall be regarded as situated where the land, standing timber, mineral deposits, quarries, sources or natural resources, as the case may be, are situated or where the working may take place. 4. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 5. The provisions of paragraphs 1 and 4 shall also apply to the income from immovable property of an enterprise. Article 7 Business Profits 1. The profits of an enterprise of a Contracting Party shall be taxable only in that Party unless the enterprise carries on business in the other Contracting Party through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other Party but only so much of them as is attributable to that permanent establishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting Party carries on business in the other Contracting Party through a permanent establishment situated therein, there shall in each Contracting Party be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. 3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the Party in which the permanent establishment is situated or elsewhere. 4. Insofar as it has been customary in a Contracting Party to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, or where such an apportionment could not be made on the basis of the information available to that Contracting Party, the profits to be so attributed are to be determined on the basis of such other method as may be prescribed by the laws of that Party, nothing in paragraph 2 shall preclude that Contracting Party from determining the profits to be taxed by such apportionment or other method; the method adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article. 5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article. Article 8 Shipping and Air Transport 1. Profits of an enterprise of a Contracting Party from the operation of ships or aircraft in international traffic shall be taxable only in that Party. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. Article 9 Associated Enterprises 1. Where (a) an enterprise of a Contracting Party participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting Party, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting Party and an enterprise of the other Contracting Party, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2. Where a Contracting Party includes in the profits of an enterprise of that Party - and taxes accordingly - profits on which an enterprise of the other Contracting Party has been charged to tax in that other Party and the profits so included are profits which would have accrued to the enterprise of the first-mentioned Party if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other Party shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting Parties shall if necessary consult each other. Article 10 Dividends 1. Dividends paid by a company which is a resident of a Contracting Party to a resident of the other Contracting Party shall be taxable only in that other Party. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 2. The term “dividends” as used in this Article means income from shares, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the Party of which the company making the distribution is a resident. 3. The provisions of paragraph 1 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting Party, carries on business in the other Contracting Party of which the company paying the dividends is a resident through a permanent establishment situated therein and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 4. Where a company which is a resident of a Contracting Party derives profits or income from the other Contracting Party, that other Party may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other Party or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other Party, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other Party. Article 11 Interest 1. Interest arising in a Contracting Party and beneficially owned by a resident of the other Contracting Party shall be taxable only in that other Party. 2. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article. 3. The provisions of paragraph 1 shall not apply if the beneficial owner of the interest, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the interest arises through a permanent establishment situated therein and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 4. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest exceeds, for whatever reasons, the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting Party, due regard being had to the other provisions of this Agreement. Article 12 Royalties 1. Royalties arising in a Contracting Party and paid to a resident of the other Contracting Party may be taxed in that other Party. 2. However, such royalties may also be taxed in the Contracting Party in which they arise and according to the laws of that Party, but if the beneficial owner of the royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 3 per cent of the gross amount of the royalties. 3. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties arise through a permanent establishment situated therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 5. Royalties shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the royalties, whether he is a resident of a Contracting Party or not, has in a Contracting Party a permanent establishment in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the Party in which the permanent establishment is situated. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties exceeds, for whatever reasons, the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting Party, due regard being had to the other provisions of this Agreement. Article 13 Capital Gains 1. Gains derived by a resident of a Contracting Party from the alienation of immovable property referred to in Article 6 and situated in the other Contracting Party may be taxed in that other Party. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting Party has in the other Contracting Party, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other Party. 3. Gains derived by an enterprise of a Contracting Party from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that Party. 4. Gains derived by a resident of a Contracting Party from the alienation of shares of a company deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting Party may be taxed in that other Party. However, this paragraph does not apply to gains derived from the alienation of shares quoted on a recognised stock exchange. 5. Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting Party of which the alienator is a resident. Article 14 Income from Employment 1. Subject to the provisions of Articles 15, 17 and 18, salaries, wages and other similar remuneration derived by a resident of a Contracting Party in respect of an employment shall be taxable only in that Party unless the employment is exercised in the other Contracting Party. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Party. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting Party in respect of an employment exercised in the other Contracting Party shall be taxable only in the first-mentioned Party if: (a) the recipient is present in the other Party for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the taxable period concerned, and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Party, and (c) the remuneration is not borne by a permanent establishment which the employer has in the other Party. 3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting Party may be taxed in that Party. Article 15 Directors’ Fees Directors’ fees and other similar payments derived by a resident of a Contracting Party in his capacity as a member of the board of directors of a company which is a resident of the other Contracting Party may be taxed in that other Party. Article 16 Artistes and Sportsmen 1. Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting Party as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting Party, may be taxed in that other Party. 2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting Party in which the activities of the entertainer or sportsman are exercised. Article 17 Pensions 1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration (including a lump sum payment) paid to a resident of a Contracting Party in consideration of past employment or self-employment shall be taxable only in that Party. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration (including a lump sum payment) made under a pension or retirement scheme which is: (a) a public scheme which is part of the social security system of a Contracting Party; or (b) a scheme in which individuals may participate to secure retirement benefits and which is recognised for tax purposes in a Contracting Party, shall be taxable only in that Contracting Party. Article 18 Government Service 1. (a) Salaries, wages and other similar remuneration, other than a pension, paid by the Government of a Contracting Party to an individual in respect of services rendered to that Party shall be taxable only in that Party. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting Party if the services are rendered in that Party and the individual is a resident of that Party who: (i) in the case of the Hong Kong Special Administrative Region, has the right of abode therein and in the case of Malta, is a national thereof; or (ii) did not become a resident of that Party solely for the purpose of rendering the services. 2. (a) Any pension (including a lump sum payment) paid by, or paid out of funds created or contributed by, the Government of a Contracting Party to an individual in respect of services rendered to that Party shall be taxable only in that Party. (b) However, if the individual who rendered the services is a resident of the other Contracting Party and the case falls within subparagraph (b) of paragraph 1 of this Article, any corresponding pension (whether a payment in lump sum or by instalments) shall be taxable only in that other Contracting Party. 3. The provisions of Articles 14, 15, 16 and 17 shall apply to salaries, wages, pensions (including a lump sum payment), and other similar remuneration in respect of services rendered in connection with a business carried on by the Government of a Contracting Party. Article 19 Students Payments which a student who is or was immediately before visiting a Contracting Party a resident of the other Contracting Party and who is present in the first-mentioned Party solely for the purpose of his education receives for the purpose of his maintenance or education shall not be taxed in that Party, provided that such payments arise from sources outside that Party. Article 20 Other Income 1. Items of income of a resident of a Contracting Party, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Party. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting Party, carries on business in the other Contracting Party through a permanent establishment situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 3. Alimony or other maintenance payment paid by a resident of a Contracting Party to a resident of the other Contracting Party shall, to the extent it is not allowable as a deduction to the payer in the first-mentioned Party, be taxable only in that Party. Article 21 Elimination of Double Taxation 1. In the case of the Hong Kong Special Administrative Region, double taxation shall be eliminated as follows: Subject to the provisions of the laws of the Hong Kong Special Administrative Region relating to the allowance of a credit against Hong Kong Special Administrative Region tax of tax paid in a jurisdiction outside the Hong Kong Special Administrative Region (which shall not affect the general principle of this Article), Malta tax paid under the laws of Malta and in accordance with this Agreement, whether directly or by deduction, in respect of income derived by a person who is a resident of the Hong Kong Special Administrative Region from sources in Malta, shall be allowed as a credit against Hong Kong Special Administrative Region tax payable in respect of that income, provided that the credit so allowed does not exceed the amount of Hong Kong Special Administrative Region tax computed in respect of that income in accordance with the tax laws of the Hong Kong Special Administrative Region. 2. In the case of Malta, double taxation shall be eliminated as follows: Subject to the provisions of the laws of Malta regarding the allowance of a credit against Malta tax in respect of foreign tax, where, in accordance with the provisions of the Agreement, there is included in a Malta assessment income from sources within the Hong Kong Special Administrative Region, Hong Kong Special Administrative Region tax on such income shall be allowed as a credit against the relative Malta tax payable thereon. Article 22 Non-Discrimination 1. Persons who, in the case of the Hong Kong Special Administrative Region, have the right of abode or are incorporated or otherwise constituted therein, and, in the case of Malta, are Maltese nationals, shall not be subjected in the other Contracting Party to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which persons who have the right of abode or are incorporated or otherwise constituted in that other Party (where that other Party is the Hong Kong Special Administrative Region) or nationals of that other Party (where that other Party is Malta) in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting Parties. 2. Stateless persons who are residents of a Contracting Party shall not be subjected in either Contracting Party to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which persons who have the right of abode in the Party (where the Party is the Hong Kong Special Administrative Region) or nationals of the Party (where the Party is Malta) in the same circumstances, in particular with respect to residence, are or may be subjected. 3. The taxation on a permanent establishment which an enterprise of a Contracting Party has in the other Contracting Party shall not be less favourably levied in that other Party than the taxation levied on enterprises of that other Party carrying on the same activities. This provision shall not be construed as obliging a Contracting Party to grant to residents of the other Contracting Party any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 4. Except where the provisions of paragraph l of Article 9, paragraph 4 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting Party to a resident of the other Contracting Party shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned Party. 5. Enterprises of a Contracting Party, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting Party, shall not be subjected in the first-mentioned Party to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned Party are or may be subjected. 6. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description. Article 23 Mutual Agreement Procedure 1. Where a person considers that the actions of one or both of the Contracting Parties result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic laws of those Parties, present his case to the competent authority of the Contracting Party of which he is a resident or, if his case comes under paragraph 1 of Article 22, to that of the Contracting Party in which he has the right of abode or is incorporated or otherwise constituted (in the case of the Hong Kong Special Administrative Region) or of which he is a national (in the case of Malta). The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting Party, with a view to the avoidance of taxation which is not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic laws of the Contracting Parties. 3. The competent authorities of the Contracting Parties shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement. 4. The competent authorities of the Contracting Parties may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. Article 24 Exchange of Information 1. The competent authorities of the Contracting Parties shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws of the Contracting Parties concerning taxes covered by the Agreement, insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Article 1. 2. Any information received under paragraph 1 by a Contracting Party shall be treated as secret in the same manner as information obtained under the domestic laws of that Party and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes referred to in paragraph 1. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting Party the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting Party; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting Party; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public). 4. If information is requested by a Contracting Party in accordance with this Article, the other Contracting Party shall use its information gathering measures to obtain the requested information, even though that other Party may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting Party to decline to supply information solely because it has no domestic interest in such information. 5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting Party to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. Article 25 Members of Government Missions Nothing in this Agreement shall affect the fiscal privileges of members of government missions, including consular posts, under the general rules of international law or under the provisions of special agreements. Article 26 Entry into Force 1. Each of the Contracting Parties shall notify the other in writing of the completion of the procedures required by its law for the bringing into force of this Agreement. The Agreement shall enter into force on the date of the later of these notifications. 2. The provisions of the Agreement shall thereupon have effect: (a) in the Hong Kong Special Administrative Region: in respect of Hong Kong Special Administrative Region tax, for any year of assessment beginning on or after the first day of April in the calendar year next following that in which the Agreement enters into force; (b) in Malta: in respect of taxes on income derived during any calendar year or accounting period, as the case may be, beginning on or after the first day of January immediately following the date on which the Agreement enters into force. Article 27 Termination This Agreement shall remain in force until terminated by a Contracting Party. Either Contracting Party may terminate the Agreement by giving the other Contracting Party written notice of termination at least six months before the end of any calendar year beginning after the expiration of a period of five years from the date of its entry into force. In such event, the Agreement shall cease to have effect: (a) in the Hong Kong Special Administrative Region: in respect of Hong Kong Special Administrative Region tax, for any year of assessment beginning on or after the first day of April in the calendar year next following that in which the notice is given; (b) in Malta: in respect of taxes on income derived during any calendar year or accounting period, as the case may be, beginning on or after the first day of January immediately following the date on which the notice is given. (Chinese Translation) 第一條 所涵蓋的人 本協定適用於屬締約一方的居民或同時屬締約雙方的居民的人。 第二條 所涵蓋的稅項 1. 本協定適用於代締約方課徵的收入稅項，不論該等稅項以何種方式徵收。 2. 對總收入或收入的組成部分課徵的所有稅項，包括對得自轉讓動產或不動產的收益以及對企業支付的工資或薪金總額課徵的稅項，須視為收入稅項。 3. 本協定適用於以下現有稅項： (a) 就香港特別行政區而言， (i) 利得稅； (ii) 薪俸稅；及 (iii) 物業稅； 不論是否按個人入息課稅徵收； (b) 就馬耳他而言， 所得稅。 4. 本協定亦適用於在本協定的簽訂日期後，在現有稅項以外課徵或為取代現有稅項而課徵的任何與現有稅項相同或實質上類似的稅項，以及適用於締約方日後課徵而又屬本條第1款及第2款所指的任何其他稅項。締約雙方的主管當局須將其稅務法律的任何重大改變，通知對方的主管當局。 5. 現有稅項連同在本協定簽訂後課徵的稅項，以下稱為“香港特別行政區稅項”或“馬耳他稅項”，按文意所需而定。 第三條 一般定義 1. 就本協定而言，除文意另有所指外： (a) (i) “香港特別行政區”一詞指中華人民共和國香港特別行政區的稅務法律所適用的任何地區； (ii) “馬耳他”一詞指馬耳他共和國，而該詞用於地理概念時，則指馬耳他島、戈佐島及馬耳他群島的其他島嶼，包括它們的領海，以及鄰接該等領海而符合以下說明的海床、其底土及上覆水域：馬耳他在當中按照國際法及其國家法律(包括其關乎勘探大陸架及開發其自然資源的法例)行使主權權利、管轄權或控制權； (b) “業務”一詞包括進行專業服務及其他具獨立性質的活動； (c) “公司”一詞指任何法團或就稅收而言視作法團的任何實體； (d) “主管當局”一詞： (i) 就香港特別行政區而言，指稅務局局長或其獲授權代表； (ii) 就馬耳他而言，指主管財政的部長或其獲授權代表； (e) “締約方”及“一方”兩詞指香港特別行政區或馬耳他，按文意所需而定； (f) “企業”一詞適用於任何業務的經營； (g) “締約方的企業”及“另一締約方的企業”兩詞分別指締約方的居民所經營的企業和另一締約方的居民所經營的企業； (h) “國際運輸”一詞指由締約方的企業營運的船舶或航空器進行的任何載運，但如該船舶或航空器只在另一締約方內的不同地點之間營運，則屬例外； (i) “國民”一詞，就馬耳他而言，指︰ (i) 具有馬耳他國籍的任何個人；及 (ii) 藉馬耳他現行的法律而取得法人、合夥或組織地位的任何法人、合夥或組織； (j) “人”一詞包括個人、合夥、公司及任何其他團體； (k) “稅項”一詞指香港特別行政區稅項或馬耳他稅項，按文意所需而定。 2. 在本協定中，“香港特別行政區稅項”及“馬耳他稅項”兩詞不包括根據任何締約方的有關法律所課徵的任何罰款或利息。有關法律，是指關乎本協定憑藉第二條而適用的稅項的法律。 3. 在締約方於任何時候施行本協定時，凡有任何詞語在本協定中並無界定，則除文意另有所指外，該詞語須具有它當其時根據該方就本協定適用的稅項而施行的法律所具有的涵義，而在根據該方適用的稅務法律給予該詞語的涵義與根據該方的其他法律給予該詞語的涵義兩者中，以前者為準。 第四條 居民 1. 就本協定而言，“締約方的居民”一詞︰ (a) 就香港特別行政區而言，指： (i) 通常居住於香港特別行政區的任何個人； (ii) 在某課稅年度內在香港特別行政區逗留超過180天或在連續兩個課稅年度(其中一個是有關的課稅年度)內在香港特別行政區逗留超過300天的任何個人； (iii) 在香港特別行政區成立為法團的公司，或在香港特別行政區以外成立為法團而在香港特別行政區內作中央管理或控制的公司； (iv) 根據香港特別行政區的法律組成的任何其他人，或在香港特別行政區以外組成而在香港特別行政區內作中央管理或控制的任何其他人； (b) 就馬耳他而言，指根據馬耳他的法律，因其居籍、居所、管理工作地點，或任何性質類似的其他準則而有在馬耳他繳稅的法律責任的人。然而，該詞並不包括僅就源自馬耳他的收入而有在馬耳他繳稅的法律責任的任何人； (c) 就任何締約方而言，指該方的政府。 2. 如任何個人因第1款的規定而同時屬締約雙方的居民，則該人的身分須按照以下規定斷定： (a) 如該人在其中一方有可供他使用的永久性住所，則該人須當作只是該方的居民；如該人在雙方均有可供他使用的永久性住所，則該人須當作只是與其個人及經濟關係較為密切的一方(重要利益中心)的居民； (b) 如無法斷定該人在哪一方有重要利益中心，或該人在任何一方均沒有可供他使用的永久性住所，則該人須當作只是他的慣常居所所在的一方的居民； (c) 如該人在雙方均有或均沒有慣常居所，則該人須當作只是他擁有居留權(就香港特別行政區而言)的一方或他屬其國民(就馬耳他而言)的一方的居民； (d) 如該人既擁有香港特別行政區的居留權亦屬馬耳他的國民，或該人既沒有香港特別行政區的居留權亦不屬馬耳他的國民，則締約雙方的主管當局須共同協商解決該問題。 3. 如並非個人的人因第1款的規定而同時屬締約雙方的居民，則該人須當作只是其實際管理工作地點所處的一方的居民。 第五條 常設機構 1. 就本協定而言，“常設機構”一詞在企業透過某固定營業場所進行全部或部分業務的情況下，指該固定營業場所。 2. “常設機構”一詞尤其包括： (a) 管理工作地點； (b) 分支機構； (c) 辦事處； (d) 工廠； (e) 作業場所；及 (f) 礦場、油井或氣井、石礦場或任何其他開採自然資源的場所。 3. “常設機構”一詞亦包括： (a) 建築工地或建築、裝配或安裝工程，或與之有關連的監督管理活動，但僅限於該工地、工程或活動持續六個月以上的情況； (b) 企業提供服務(包括顧問服務)，而該等服務可由該企業直接提供、或透過僱員或其他由該企業為提供該等服務而聘用的人員提供，但前提是屬該等性質的活動須於任何十二個月的期間內，在締約方(為同一個項目或相關連的項目)持續一段或多於一段期間，而該段期間超過183天，或該等期間累計超過183天。 4. 儘管有本條上述的規定，“常設機構”一詞須當作不包括： (a) 純粹為了貯存、陳列或交付屬於有關企業的貨物或商品而使用設施； (b) 純粹為了貯存、陳列或交付而維持屬於有關企業的貨物或商品的存貨； (c) 純粹為了由另一企業作加工而維持屬於有關企業的貨物或商品的存貨； (d) 純粹為了為有關企業採購貨物或商品或收集資訊而維持固定營業場所； (e) 純粹為了為有關企業進行任何其他屬準備性質或輔助性質的活動而維持固定營業場所； (f) 純粹為了(a)至(e)段所述的活動的任何組合而維持固定營業場所，但該固定營業場所因該活動組合而產生的整體活動，須屬準備性質或輔助性質。 5. 儘管有第1款及第2款的規定，如某人(第6款適用的具獨立地位的代理人除外)代表某企業行事，並在某締約方擁有並慣常行使以該企業名義訂立合約的權限，則就該人為該企業所進行的任何活動而言，該企業須當作在該方設有常設機構，但如該人的活動局限於第4款所述的活動(假若該等活動透過固定營業場所進行，則根據該款的規定，該固定營業場所不會成為常設機構)，則屬例外。 6. 凡某企業透過經紀、一般佣金代理人或任何其他具獨立地位的代理人在某締約方經營業務，則只要該等人士是在其業務的通常運作中行事的，該企業不得僅因它如此經營業務而被當作在該方設有常設機構。 7. 即使屬某締約方的居民的某公司，控制屬另一締約方的居民的其他公司或在該另一締約方(不論是透過常設機構或以其他方式)經營業務的其他公司，或受上述其他公司所控制，此項事實本身並不會令上述其中一間公司成為另一間公司的常設機構。 第六條 來自不動產的收入 1. 某締約方的居民自位於另一締約方的不動產取得的收入(包括自農業或林業取得的收入)，可在該另一方徵稅。 2. “不動產”一詞具有該詞根據有關財產所處的締約方的法律而具有的涵義。該詞在任何情況下須包括：附屬於不動產的財產、用於農業及林業的牲畜和設備、關於房地產的一般法律規定適用的權利、不動產的使用收益權，以及作為開採或有權開採礦藏、石礦、源頭及其他自然資源的代價而取得不固定或固定收入的權利；船舶及航空器不得視為不動產。 3. 第2款所述的任何財產或權利須視為位於有關土地、未伐的木材、礦藏、石礦、源頭或自然資源(視屬何情況而定)的所在地，或位於可進行開採的地方。 4. 第1款的規定適用於自直接使用、出租或以任何其他形式使用不動產而取得的收入。 5. 第1款及第4款的規定亦適用於來自企業的不動產的收入。 第七條 營業利潤 1. 某締約方的企業的利潤僅在該方徵稅，但如該企業透過位於另一締約方的常設機構在該另一方經營業務則除外。如該企業如前述般經營業務，其利潤可在該另一方徵稅，但以該等利潤中可歸因於該常設機構的部分為限。 2. 在符合第3款規定下，如某締約方的企業透過位於另一締約方的常設機構，在該另一方經營業務，則須在每一締約方將該常設機構在有關情況下可預計獲得的利潤歸因於該機構，上述有關情況是指假設該常設機構是一間可區分且獨立的企業，在相同或類似的條件下從事相同或類似的活動，並在完全獨立的情況下，與首述企業進行交易。 3. 在斷定某常設機構的利潤時，為該常設機構的目的而招致的開支(包括如此招致的行政和一般管理開支)須容許扣除，不論該等開支是在該常設機構所處的一方或其他地方招致的。 4. 如某締約方習慣上是按照將某企業的總利潤分攤予其不同部分的基準、或(在不能夠基於該締約方可取用的資料作出該項分攤的情況下)是按照該方的法律訂明的其他方法的基準，而斷定須歸因於有關常設機構的利潤的，則第2款並不阻止該締約方按此分攤方法或其他方法斷定該等應課稅的利潤；但採用的方法，須令所得結果符合本條所載列的原則。 5. 不得僅因為某常設機構為有關企業採購貨物或商品，而將利潤歸因於該常設機構。 6. 就上述各款而言，除非有良好而充分的理由需要改變方法，否則每年須採用相同的方法斷定須歸因於有關常設機構的利潤。 7. 如利潤包括在本協定其他各條另有規定的收入項目，該等條文的規定不受本條的規定影響。 第八條 航運和空運 1. 某締約方的企業自營運船舶或航空器從事國際運輸所得的利潤，僅在該方徵稅。 2. 第1款的規定亦適用於來自參與聯營、聯合業務或國際營運機構的利潤。 第九條 相聯企業 1.

凡 (a) 某締約方的企業直接或間接參與另一締約方的企業的管理、控制或資本，或 (b) 相同的人直接或間接參與某締約方的企業的和另一締約方的企業的管理、控制或資本， 而在上述任何一種情況下，該兩間企業之間在商業或財務關係上訂立或施加的條件，是有別於互相獨立的企業之間所訂立的條件的，則若非因該等條件便本應會產生而歸於其中一間企業、但因該等條件而未有產生而歸於該企業的利潤，可計算在該企業的利潤之內，並據此徵稅。 2. 凡某締約方將某些利潤計算在該方的某企業的利潤之內，並據此徵稅，而另一締約方的某企業已在該另一方就該等被計算在內的利潤課稅，如假設上述兩間企業之間訂立的條件正如互相獨立的企業之間所訂立的條件一樣，該等被計算在內的利潤是會產生而歸於首述一方的該企業的，則該另一方須適當地調整其對該等利潤徵收的稅額。在釐定上述調整時，須充分顧及本協定的其他規定，而締約雙方的主管當局在有必要的情況下須與對方磋商。 第十條 股息 1. 由屬某締約方的居民的公司支付予另一締約方的居民的股息，只可在該另一方徵稅。如某公司從利潤中支付股息，本款並不影響就該等利潤對該公司徵稅。 2. “股息”一詞用於本條中時，指來自股份、礦務股份、創辦人股份或其他分享利潤的權利(但並非債權)的收入；如作出分派的公司屬某方的居民，而按該方的法律，來自其他法團權利的收入，須與來自股份的收入受到相同的稅務待遇，則“股息”亦包括該等來自其他法團權利的收入。 3. 凡就某股份支付的股息的實益擁有人是某締約方的居民，而支付該股息的公司則是另一締約方的居民，如該擁有人在該另一締約方內透過位於該另一方的常設機構經營業務，且持有該股份是與該常設機構有實際關連的，則第1款的規定並不適用。在此情況下，第七條的規定適用。 4. 如某公司是某締約方的居民，並自另一締約方取得利潤或收入，則該另一方不得對該公司就某股份支付的股息徵稅(但在有關股息是支付予該另一方的居民的範圍內，或在持有該股份是與位於該另一方的常設機構有實際關連的範圍內，則屬例外)，而即使支付的股息或未分派利潤的全部或部分，是在該另一方產生的利潤或收入，該另一方亦不得對該公司的未分派利潤徵收未分派利潤的稅項。 第十一條 利息 1. 產生於某締約方而由另一締約方的居民實益擁有的利息，只可在該另一方徵稅。 2. “利息”一詞用於本條中時，指來自任何類別的債權的收入，不論該債權是否以按揭作抵押，亦不論該債權是否附有分享債務人的利潤的權利，並尤其指來自政府證券和來自債券或債權證的收入，包括該等證券、債券或債權證所附帶的溢價及獎賞。就本條而言，逾期付款的罰款不被視作利息。 3. 凡就某項債權支付的利息的實益擁有人是某締約方的居民，並在該利息產生所在的另一締約方內，透過位於該另一方的常設機構經營業務，而該債權是與該常設機構有實際關連的，則第1款的規定並不適用。在此情況下，第七條的規定適用。 4. 凡因支付人與實益擁有人之間或他們與某其他人之間的特殊關係，以致所支付的利息的款額，不論因何理由，屬超出支付人與實益擁有人在沒有上述關係時會議定的款額，則本條的規定只適用於該議定的款額。在此情況下，多付的部分仍須在充分顧及本協定的其他規定下，按照每一締約方的法律徵稅。 第十二條 特許權使用費 1. 產生於某締約方而支付予另一締約方的居民的特許權使用費，可在該另一方徵稅。 2. 然而，在某締約方產生的上述特許權使用費，亦可在該締約方按照該方的法律徵稅；但如該等特許權使用費的實益擁有人是另一締約方的居民，則如此徵收的稅款不得超過該等特許權使用費總額的百分之三。 3. “特許權使用費”一詞用於本條中時，指作為使用或有權使用文學作品、藝術作品或科學作品(包括電影影片或供電台或電視廣播使用的膠片或磁帶)的任何版權、任何專利、商標、設計或模型、圖則、秘密程式或程序的代價，或作為取得關於工業、商業或科學經驗的資料的代價，因而收取的各種付款。 4. 凡就某權利或財產支付的特許權使用費的實益擁有人是某締約方的居民，並在該特許權使用費產生所在的另一締約方內，透過位於該另一方的常設機構經營業務，而該權利或財產是與該常設機構有實際關連的，則第1款及第2款的規定並不適用。在此情況下，第七條的規定適用。 5. 如支付特許權使用費的人是某締約方的居民，則該特許權使用費須當作是在該方產生。但如支付特許權使用費的人在某締約方設有常設機構(不論他是否某締約方的居民)，而支付該特許權使用費的法律責任，是在與該常設機構有關連的情況下招致的，且該特許權使用費是由該常設機構負擔的，則該特許權使用費須當作是在該常設機構所在的一方產生。 6. 凡因支付人與實益擁有人之間或他們兩人與某其他人之間的特殊關係，以致所支付的特許權使用費的款額，不論因何理由，屬超出支付人與實益擁有人在沒有上述關係時會議定的款額，則本條的規定只適用於該議定的款額。在此情況下，多付的部分仍須在充分顧及本協定的其他規定下，按照每一締約方的法律徵稅。 第十三條 資本收益 1. 某締約方的居民自轉讓位於另一締約方並屬第六條所述的不動產所得的收益，可在該另一方徵稅。 2. 如某動產屬某常設機構的業務財產的一部分，而該常設機構是某締約方的企業在另一締約方設立的，則自轉讓該動產所得的收益，包括自轉讓該常設機構(單獨或隨同整個企業)所得的收益，可在該另一方徵稅。 3. 某締約方的企業自轉讓被營運從事國際運輸的船舶或航空器所得的收益，或自轉讓關於上述船舶或航空器的營運的動產所得的收益，只可在該方徵稅。 4. 如某締約方的居民自轉讓一間公司的股份而取得收益，而該等股份超過百分之五十的價值是直接或間接來自位於另一締約方的不動產的，則該收益可在該另一方徵稅。然而，本款不適用於來自轉讓在認可證券交易所上市的股份的收益。 5. 凡有關轉讓人是某締約方的居民，自轉讓第1款、第2款、第3款及第4款所述的財產以外的任何財產所得的收益，只可在該方徵稅。 第十四條 來自受僱工作的入息 1. 除第十五條、第十七條及第十八條另有規定外，某締約方的居民自受僱工作取得的薪金、工資及其他類似報酬，只可在該方徵稅，但如受僱工作是在另一締約方進行則除外。如受僱工作是在另一締約方進行，則自該受僱工作取得的報酬可在該另一方徵稅。 2. 儘管有第1款的規定，某締約方的居民自於另一締約方進行的受僱工作而取得的報酬如符合以下條件，則只可在首述的一方徵稅： (a) 收款人於在有關的課稅期內開始或結束的任何十二個月的期間中，在該另一方的逗留期間(如多於一段期間則須累計)不超過183天，及 (b) 該報酬由一名並非該另一方的居民的僱主支付，或由他人代該僱主支付，及 (c) 該報酬並非由該僱主在該另一方所設的常設機構所負擔。 3. 儘管有本條的上述規定，自於某締約方的企業所營運從事國際運輸的船舶或航空器上進行受僱工作而取得的報酬，可在該方徵稅。 第十五條 董事酬金 某締約方的居民以其作為屬另一締約方的居民的公司的董事會的成員身分所取得的董事酬金及其他同類付款，可在該另一方徵稅。 第十六條 藝人及運動員 1. 儘管有第七條及第十四條的規定，某締約方的居民作為演藝人員(例如戲劇、電影、電台或電視藝人、或樂師)或作為運動員在另一締約方以上述身分進行其個人活動所取得的收入，可在該另一方徵稅。 2. 演藝人員或運動員以其演藝人員或運動員的身分在某締約方進行個人活動所取得的收入，如並非歸於該演藝人員或運動員本人，而是歸於另一人，則儘管有第七條及第十四條的規定，該收入可在該締約方徵稅。 第十七條 退休金 1. 除第十八條第2款另有規定外，因過往的受僱工作或過往的自僱工作而支付予某締約方的居民的退休金及其他類似報酬(包括整筆付款)，只可在該方徵稅。 2. 儘管有第1款的規定，如退休金及其他類似報酬(包括整筆付款)是根據退休金計劃或退休計劃作出的，而有關計劃屬： (a) 一項公共計劃，而該項公共計劃是某締約方的社會保障制度的一部分；或 (b) 一項可讓個人參與以確保取得退休福利、且在某締約方為稅務目的而獲認可的計劃， 則該等退休金及報酬只可在該締約方徵稅。 第十八條 政府服務 1. (a) 某締約方的政府就提供予該方的服務而向任何個人支付的薪金、工資及其他類似報酬(退休金除外)，只可在該方徵稅。 (b) 然而，如上述服務是在另一締約方提供，而上述個人屬該方的居民，並且： (i) (如該方是香港特別行政區)擁有香港特別行政區的居留權；或(如該方是馬耳他)屬馬耳他的國民；或 (ii) 不是純粹為提供該等服務而成為該方的居民， 則該等薪金、工資及其他類似報酬只可在該方徵稅。 2. (a) 某締約方的政府就提供予該方的服務而向任何個人支付的退休金(包括整筆付款)，或就該等服務而從該方所設立或供款的基金向任何個人支付的退休金(包括整筆付款)，只可在該方徵稅。 (b) 然而，如該提供服務的個人是另一締約方的居民，而個案情況符合本條第1款(b)段的描述，則相應的退休金(不論是整筆支付或以分期支付)只可在該另一締約方徵稅。 3. 第十四條、第十五條、第十六條及第十七條的規定，適用於就在與某締約方的政府所經營的業務有關連的情況下提供的服務而取得的薪金、工資、退休金(包括整筆付款)及其他類似報酬。 第十九條 學生 如學生在緊接前往某締約方之前是或曾是另一締約方的居民，而他逗留在首述一方純粹是為了接受教育，則該學生為了維持其生活或教育的目的而收取的款項，如是在首述一方以外的來源產生，則不得在該方徵稅。 第二十條 其他收入 1. 某締約方的居民的各項收入無論在何處產生，如在本協定以上各條未有規定，均只可在該方徵稅。 2. 凡就某權利或財產支付的收入(來自第六條第2款所界定的不動產的收入除外)的收款人是某締約方的居民，並在另一締約方內透過位於該另一方的常設機構經營業務，且該權利或財產是與該常設機構有實際關連的，則第1款的規定不適用於該收入。在此情況下，第七條的規定適用。 3. 由某締約方的居民支付予另一締約方的居民的生活費或其他贍養費，在該等款項於首述一方不容許作為付款人的稅項扣除的範圍內，只可在該方徵稅。 第二十一條 消除雙重課稅 1. 就香港特別行政區而言，須按以下方式消除雙重課稅： 在不抵觸香港特別行政區的法律中關乎容許在香港特別行政區以外的管轄區繳付的稅項用作抵免香港特別行政區稅項的規定(該等規定不得影響本條的一般性原則)的情況下，如已根據馬耳他的法律和按照本協定，就屬香港特別行政區居民的人自馬耳他的來源取得的收入繳付馬耳他稅項，則不論是直接繳付或以扣除的方式繳付，所繳付的馬耳他稅項須容許用作抵免就該收入而須繳付的香港特別行政區稅項，但如此獲容許抵免的款額，不得超過按照香港特別行政區的稅務法律就該收入計算所得的香港特別行政區稅項的款額。 2. 就馬耳他而言，須按以下方式消除雙重課稅： 在不抵觸馬耳他的法律中關乎容許外地稅項用作抵免馬耳他稅項的規定的情況下，凡按照本協定的規定，某源自香港特別行政區的收入被納入馬耳他評稅範圍內，則就該收入課徵的香港特別行政區稅項，須容許作抵免就該收入而須繳付的相應馬耳他稅項。 第二十二條 無差別待遇 1. 如任何人擁有香港特別行政區的居留權或在該處成立為法團或以其他方式組成，或屬馬耳他的國民，則該人在另一締約方不得受符合以下說明的任何課稅或與之有關連的任何規定所規限：該課稅或規定是有別於(如該另一方是香港特別行政區)擁有香港特別行政區的居留權或在該處成立為法團或以其他方式組成的人，或有別於(如該另一方是馬耳他)馬耳他國民，在相同情況下(尤其是在居民身分方面)須受或可受的課稅及與之有關連的規定，或較之為嚴苛。儘管有第一條的規定，本規定亦適用於並非締約一方或雙方的居民的人。 2. 無國籍人如屬某締約方的居民，則在任何締約方均不得受符合以下說明的任何課稅或與之有關連的任何規定所規限：該課稅或規定是有別於(如該方是香港特別行政區)擁有香港特別行政區的居留權的人，或有別於(如該方是馬耳他)馬耳他國民，在相同情況下(尤其是在居民身分方面)須受或可受的課稅及與之有關連的規定，或較之為嚴苛。 3. 某締約方的企業設於另一締約方的常設機構在該另一方的課稅待遇，不得遜於進行相同活動的該另一方的企業的課稅待遇。凡某締約方以民事地位或家庭責任的理由，而為課稅的目的授予其本身的居民任何個人免稅額、稅務寬免及扣減，本條的規定不得解釋為該締約方也必須將該免稅額、稅務寬免及扣減授予另一締約方的居民。 4. 除第九條第1款、第十一條第4款或第十二條第6款的規定適用的情況外，某締約方的企業支付予另一締約方的居民的利息、特許權使用費及其他支出，為斷定該企業的須課稅利潤的目的，須按猶如該等款項是支付予首述一方的居民一樣的相同條件而可予扣除。 5. 如某締約方的企業的資本的全部或部分，是由另一締約方的一名或多於一名居民直接或間接擁有或控制，則該企業在首述一方不得受符合以下說明的任何課稅或與之有關連的任何規定所規限：該課稅或規定是有別於首述一方的其他類似企業須受或可受的課稅及與之有關連的規定，或較之為嚴苛。 6. 儘管有第二條的規定，本條的規定適用於所有種類和名目的稅項。 第二十三條 雙方協商程序 1. 如任何人認為任何締約方或締約雙方的行動導致或將導致對他作出不符合本協定規定的課稅，則無論該等締約方的本土法律的補救辦法如何，該人如屬某締約方的居民，可將其個案呈交該締約方的主管當局；如其個案屬第二十二條第1款的情況，則可將其個案呈交有關締約方的主管當局。有關締約方就擁有香港特別行政區的居留權或在該處成立為法團或以其他方式組成的人而言，是指香港特別行政區；就馬耳他國民而言，則指馬耳他。該個案必須於就導致不符合本協定規定課稅的行動發出首次通知之時起計的三年內呈交。 2. 如有關主管當局覺得反對屬有理可據，而它不能獨力達致令人滿意的解決方案，它須致力與另一締約方的主管當局共同協商解決該個案，以避免不符合本協定的課稅。任何達成的協議均須予以執行，不論締約雙方的本土法律所設的時限為何。 3. 締約雙方的主管當局須致力共同協商，解決就本協定的解釋或適用而產生的任何困難或疑問。締約雙方的主管當局亦可共同磋商，以消除在本協定沒有對之作出規定的雙重課稅。 4. 締約雙方的主管當局可為達成以上各款所述的協議而直接(包括透過由雙方的主管當局或其代表組成的聯合委員會)與對方聯絡。 第二十四條 資料交換 1. 締約雙方的主管當局須交換可預見攸關實施本協定的規定或施行或強制執行締約雙方關乎本協定所涵蓋的稅項的本土法律的規定的資料，但以根據該等法律作出的課稅不違反本協定者為限。該項資料交換不受第一條的規定所限制。 2. 某締約方根據第1款收到的任何資料須保密處理，其方式須與處理根據該方的本土法律而取得的資料相同，該資料只可向與第1款所述的稅項的評估或徵收、執行或檢控有關，或與關乎該等稅項的上訴的裁決有關的人員或當局(包括法院及行政部門)披露。該等人員或當局只可為該等目的使用該資料。他們可在公開的法庭程序中或在司法裁定中披露該資料。 3. 在任何情況下，第1款及第2款的規定均不得解釋為向某締約方施加採取以下行動的義務： (a) 實施有異於該締約方或另一締約方的法律及行政慣例的行政措施； (b) 提供根據該締約方或另一締約方的法律或正常行政運作不能獲取的資料； (c) 提供會將任何貿易、業務、工業、商業或專業秘密或貿易程序披露的資料，或提供若遭披露即屬違反公共政策(公共秩序)的資料。 4. 如某締約方按照本條請求提供資料，則即使另一締約方未必為其本身的稅務目的而需要該等資料，該另一方仍須以其收集資料措施取得所請求的資料。前述句子所載的義務須受第3款的限制所規限，但在任何情況下，該等限制不得解釋為容許某締約方純粹因資料對其本土利益無關而拒絕提供該等資料。 5. 在任何情況下，第3款的規定不得解釋為容許某締約方純粹因資料是由銀行、其他金融機構、代名人或以代理人或受信人身分行事的人所持有，或純粹因資料關乎某人的擁有權權益，而拒絕提供該等資料。 第二十五條 政府使團成員 本協定並不影響政府使團(包括領館)成員根據國際法的一般規則或特別協定的規定享有的財政特權。 第二十六條 生效 1. 締約雙方均須以書面通知另一締約方已完成其法律規定的使本協定生效的程序。本協定自較後一份通知的日期起生效。 2. 本協定一旦生效，其規定即： (a) 在香港特別行政區： 就香港特別行政區稅項而言，就始於本協定生效的公曆年的翌年4月1日或之後的任何課稅年度具有效力； (b) 在馬耳他： 就對下述收入課徵的稅項具有效力︰在始於本協定生效當日的翌年1月1日或之後的公曆年或會計年度(視屬何情況而定)中產生的收入。 第二十七條 終止 本協定維持有效，直至被任何締約方終止為止。在始於本協定生效當日起計的五年後的任何公曆年結束前至少六個月內，任何締約方均可藉向另一締約方發出書面終止通知，終止本協定。在該情況下： (a) 在香港特別行政區： 本協定就香港特別行政區稅項而言，不再就始於有關通知發出的公曆年的翌年4月1日或之後的任何課稅年度具有效力； (b) 在馬耳他： 本協定不再就對下述收入課徵的稅項具有效力︰在始於有關通知發出當日的翌年1月1日或之後的公曆年或會計年度(視屬何情況而定)中產生的收入。 Part 2 Paragraphs I to III of the Protocol to the Agreementbetween the Government of the Hong Kong SpecialAdministrative Region of the People’s Republic of Chinaand the Government of Malta for the Avoidance ofDouble Taxation and the Prevention of Fiscal Evasionwith respect to Taxes on Income I. General 1. For the purposes of applying the Agreement an item of income, profit or gain derived through a person that is fiscally transparent under the laws of either Contracting Party, shall be considered to be derived by a resident of a Contracting Party to the extent that the item is treated for the purposes of the taxation law of such Contracting Party as the income, profit or gain of that resident. It is understood that this paragraph shall not affect the taxation by a Contracting Party of its residents. 2. Nothing in the Agreement shall prejudice the right of each Contracting Party to apply its domestic laws and measures concerning tax avoidance, whether or not described as such. II. With reference to Article 13 (Capital Gains) It is understood that the term “recognised stock exchange” means: (a) in the case of the Hong Kong Special Administrative Region, the Stock Exchange of Hong Kong Limited; (b) in the case of Malta, the Malta Stock Exchange; and (c) any other stock exchange that may be agreed upon by the competent authorities of the Contracting Parties. III. With reference to Article 24 (Exchange of Information) It is understood that: (a) the Article does not require the Contracting Parties to exchange information on an automatic or a spontaneous basis; (b) information exchanged shall not be disclosed to any third jurisdiction; and (c) in the case of Malta, the competent authority may disclose information to the National Audit Office.(Chinese Translation) I. 一般而言 1. 為施行本協定，透過根據任何締約方的法律屬非稅務法人的人而取得的收入、利潤或收益項目，須在該項目就某締約方的稅務法律而言被視為該締約方的某個居民的收入、利潤或收益的範圍內，視為由該居民所得。按締約雙方理解，本款不影響某締約方向其居民徵稅。 2. 本協定並不損害每一締約方施行其關於規避繳稅的本土法律及措施(不論其稱謂是否如此)的權利。 II. 就第十三條(資本收益)而言 按締約雙方理解，“認可證券交易所”一詞指： (a) (就香港特別行政區而言)香港聯合交易所有限公司； (b) (就馬耳他而言)馬耳他證券交易所；及 (c) 締約雙方的主管當局議定的任何其他證券交易所。 III. 就第二十四條(資料交換)而言 按締約雙方理解： (a) 該條並不要求締約雙方自動或自發交換資料； (b) 不得向任何第三司法管轄區披露所交換的資料；及 (c) 就馬耳他而言，主管當局可向國家審計署披露資料。