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<h1>India-Malta Tax Agreement: Avoidance of Double Taxation, No Withholding on Dividends, Special Entity Exclusions Under Articles 6-22.</h1> The agreement between India and Malta, signed on April 8, 2013, addresses the avoidance of double taxation and prevention of fiscal evasion concerning income taxes. It clarifies that under Malta's full imputation system, there is no withholding tax on dividends beyond the tax on company profits. Articles 6 to 22 exclude entities with special fiscal treatment under Malta's Merchant Shipping Act of 1973 or the Malta report Act of 1989, and similar laws enacted post-agreement. Malta's assistance in tax collection is limited to EU members unless future laws extend this to non-EU countries, requiring notification and mutual agreement with India.