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of <h1>Article 13 of Malta's DTAA Caps Tax on Technical Fees at 10% for Beneficial Owners</h1> Article 13 of the Double Tax Avoidance Agreement (DTAA) between Malta and another Contracting State addresses the taxation of technical fees. Technical fees paid to a resident of one Contracting State by another may be taxed in both states, but the tax in the state where the fees arise should not exceed 10% if the recipient is the beneficial owner. Technical fees refer to payments for services of a technical, managerial, or consultancy nature. Exceptions apply if the fees are connected to a permanent establishment or independent services in the state where they arise. Special relationships affecting fee amounts are addressed, ensuring taxation aligns with standard agreements.
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