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of <h1>India-Malta DTAA Article 11: Interest Income Tax Rules, Caps, and Exemptions Explained for Residents and Institutions.</h1> Article 11 of the Double Taxation Avoidance Agreement (DTAA) between India and Malta addresses the taxation of interest income. Interest arising in one Contracting State and paid to a resident of the other may be taxed in the recipient's state but can also be taxed in the state where it arises, capped at 10% if the beneficial owner is a resident of the other state. Exemptions apply to interest beneficially owned by government entities, central banks, or agreed institutions. The article defines 'interest' and outlines conditions under which the standard provisions do not apply, such as when the interest is connected to a permanent establishment. It also addresses situations involving special relationships affecting interest amounts.
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