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Malta - San Marino Tax Treaty (as amended by 2009 protocol) — Orbitax Tax Hub

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.

ARTICLE 29

Termination

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving 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 Convention shall cease to have effect:

  • (a) 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 notice is given;
  • (b) in San Marino: in respect of income derived during any taxable year beginning on or after 1 January immediately following the date on which the notice is given.

IN WITNESS WHEREOF, the undersigned, being duly authorised thereto by their respective Governments, have signed this Convention.

DONE at Valletta, this third day of May 2005, in duplicate in the English and Italian languages, both texts being equally authentic.

FOR THE GOVERNMENT OF MALTA:

MICHAEL FRENDO

MINISTER OF FOREIGN AFFAIRS

FOR THE GOVERNMENT OF THE REPUBLIC OF SAN MARINO:

FABIO BERARDI

SECRETARY OF STATE FOR FOREIGN AND POLITICAL AFFAIRS