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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Entry into Force

(1) The Contracting States shall notify each other in writing, through diplomatic channels, of the completion of the procedures required by the respective laws for the entry into force of this Agreement.

(2) This Agreement shall enter into force on the date of the later of the notifications referred to in paragraph (1) of this Article.

(3) The provisions of this Agreement shall have effect:

  • (a) in India, in respect of income derived in any fiscal year beginning on or after 1 April next following the calendar year in which the Agreement enters into force; and
  • (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 1 January immediately following the date on which the Agreement enters into force.

(4) The Agreement between and Malta and the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed on 28 September 1994 shall terminate and cease to have effect from the date on which the provisions of this Agreement commence to have effect.