This session seeks to provide a thorough review of the core principles governing the taxation of outbound payments in Malta. Specifically, the session will cover:

• The meaning of “outbound” payments;
• The concept of income arising in Malta;
• Article 73 of the Income Tax Act;
• The role of the withholding agent;
• Unilateral exemptions
• The special case of outbound dividends;
• The impact of EU law;
• The impact of double taxation conventions.