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of <h1>India-Malta Double Taxation Agreement Excludes Petroleum Income Taxes; Requires Notification of Tax Law Changes</h1> The Double Taxation Avoidance Agreement (DTAA) between India and Malta covers existing income taxes in both countries, including any surcharges. It applies to any identical or similar taxes introduced after the agreement's signing. The competent authorities in India and Malta must notify each other of significant changes in their tax laws. However, the agreement excludes taxes paid or payable in Malta related to income from petroleum production under specific provisions of the Maltese Income-tax Act.
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