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    <description>The Protocol confirms that under Malta&#039;s full imputation system no withholding tax is charged on dividends in addition to company tax; it excludes Articles 6-22 in respect of persons or companies enjoying special fiscal treatment under specified Malta laws that exempt profits from tax; and it provides that changes permitting tax collection assistance with non-EU countries must be notified and the competent authorities will mutually agree the mode of assistance.</description>
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