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AGREEMENT BETWEI'N THE GOVERNMENT OF GEORGIA AND THE GOVERNMENT OF MALTA FOR THE AVOIDANCE OF DOUBLE'TAXA'I'ION AND THE PREVENTION OF'FISCAL EVASION WITHRESPECT TO TAXESON INCOME AND ON CAPITAL The Govemmenl ofCeorgia and ihe Govemment of N4alta desiring lo conclude an Agreement for the avoidance ofdouble taxation and lhe prevention of fiscal evasion with resp€ct lo taxes on income and on capital, Have agreed as follows: Article I PERSONS COVERID This Agreement shall apply to peBons who are residents ofone or both ofthe Contracting Stares. Arlicle 2 'I'AXES COVERED l. This Agreemenl shall apply to laxes on income and on capiul imposed on behalf of a Contracting Statc or of its polilical-administrative subdivisions or local authorilies, irrespective of the manner in which they are levied. 2. fiere shall be regarded as taxes on income and on capital all taxcs imposed on lotal income, on total crpital, or on elemenls of income or of capital, including taxes on gains from lhe alienation of movable or immovablc paop€rly, taxes on the total amounts ofwages or salaries paid by enterprises, as well as taxes on capital apprecialion. 3. The existing taxes lo which lhis A8reernent shall apply are: (a) in the case ofceorgia: (i) profit tax; (ii) income tax; (iii) propeny tax; (hereinafler referre/ to as "Ceorgia tax"); (b) in the case ofMalta: income lax; (hereinaller referreJ to as "Maka 2 ta\,,). 4 This Agreement shall apply also lo any idenl after the date of signature oflhis Agreet Th€ coftpetent authorilies of the Conlrac changes which have been made in their r Article 3 GENERAL DEFINITIONS L For the purposes of this Agreemenl, Unless the conrext otherwise requires: (a) lhe term "Georgia,, rneans the rerritory.defined by_Ceorgian legislation, including land teffitoD,, iG subsoil and the air space above it, internal waters and territi,iur ,."r, rt ,.u u"i, its sub-soir and rhe air space above them, in rcspecl ofwhich Ceorgia exercises itsjurisdicrion" as the contiguous zone, the exclusive economic zone and continent"al shelfa in an .lace respect of which Georgia rnay exercise its sovereign righls and jurisdiciion he intemational law; (b) lhe rerm "Malta" means lhe Republic of the Island of l\4alta, rhe lsland of Cozo and lhe lerrilorial waters thereo,, as well as any area of t column adjacenl lo the lerritorial walers, rvherein control in accordance with inlernalional law and its explomtion of the continental shelf and exploitation G) the tenns "a Conh.acling Slate,, a,d ,lhe other Contracting Slale,, ntea, N4alla or Ceorgia, ns lhe context requires; Gl) the term "person" includes an individual, a cornpany and an),other tmdy ol.persors; (e) the ierlh "company" means any body corpomle or aoy erlily lhat ts lreated corporate for lax purposes; as i bod), (f) thetenns "enterprise ofa conrracting state" and "enterpriseoftheothercontracringsrare,,mea, respectively an enterprise canied on by a residenl of a Contracling Srafe ana--an enlerprise cafl.ie(l on by a resident ofthe other Conlracling State; (S) the term "inlernational traffic', means.a[y transport by a ship or aircraft operared by an enlerprise. ofa Conlracting Stale, except ,rtren rte itip ., .i.*"n i, solely belwec places in thc other Contidcting Siate; "p..""d (h) the tefln "cornpetellt ar[hority', nlcans: (i) i, lhe case ofCeorgia, the Ministr), ot Finarrc; or ils authoris€d represcrlatrve, (ii) in lhe case of Malta, the Minisler responsiblc for finance or his aulhorised reprcscntalive; (i) rhe lerm "national" means: (i) any individual possessing the nationality or citizenship of a ContrEcting State; (ii) any letal person, pannership or association deriving its status as such from the laws in force in a Contmcting State. 2. As rcgards thc applicalion oflhe Agreement at any time by a Contracting State, any term not defined thercin shall, unless the contexl olhenvise requircs, have the meaning that it has al that time under the law ofthat State for the purposes ofthc laxos to which the Agreemenl applies, any meaning under the applicable tax Iaws of that State pr€vailing over a nreaning given to lhe term under other laws oflhar State. Article 4 RESIDENT L For the purposes of this Ag.eement, the term "rcsident of a Contracting Stale" rneans any person who, under the laws of that State, is I iable to tax therein by reason of his dom ici le, residence, place of managemenl or any other criterion of a similar naturc, and also includes thal State and any political-sdministralive subdivision or local authority thereol This term, however, does not include any person \vho is liable to tax in that Stale in respecl only of income from sources in that Stale or capital siluatcd therein. 2. Wherc by reason ofthe provisions ofparagraph I an individual is a resident otboth Contracling States,lhen his stalus shall b€ delermined as follows. (a) he shall be deemed to be a resident only of the State in which he has a perrrranenl honr€ available to him; if he has a permanent home available to him in both States, he shall be deemed lo be a r€sident only of the State with which his personat and economic relalions are closer (cenlre of vital interests); (b) if lhe Sbtc in whiclr he has his c€nlrc of vital interests cannot be delennined, or if he has no( a permanent home available to him in eilher State, heshall be deemed to be a rcsident only of th€ State in which he has an habitual abode; (c) if he has an habitual abode in both Stales or in neither oflhenr' he shall he deenred tobea residenl only ofthe State of which he is a national; (d) if he is a national of both Stales orofneitherof them, the conlpeleDt aulhorities o, lhe Conh-acring States shall sellle lhe question by mutual agreemenl. 3. whcrc by reason ofthe provisions ofparagraph I a Person other than an individual is a residenl of both Contracting States, lhcn it shall be deemed lo be a residenl only of the State in \vhich its place of effective management is siluated. Article 5 PERMANENT ESTABLISHMENT 'permanent establishmenl" m-eans a fixed lhe term L For lhe purposes ofthis AgreemenL is wholly or panly carireo on enlerPrise an liu.i""* ii-,i*i Lrtich the business of 2. The lernl "pennallent establishment" place inoludes especially: (a) a place ofrnanaeement; (b) a branch; (c) an omce; (d) a factory; (e) a workshop and of exlractio, of naru*l resources gas well, a qrrarv or any other place l; ; ffi:;;i "r 3. A building site or conslruc(ion or installarion projecl conslitutes a penllarlent eslablishntelll ollly if it lasts more than six months' Notwithslanding the precedirlg provisions shall be deemed not to include: 4. (a) ofthis Arlicle' the (efln "pen'lranent eslablishlllent" the use of faciliries solely for the pLrrpose oi storage' display oI delrver-y ol goods ot merchandise belonging lo thc enterprls€; (b) lhe maintenance of a srock of goods or lnercharldise belonging tothe enlerpris€ solely lbr ih; purpose ofstorage, display or delivery; the mainlenance of a stock of goods or enlerprrse: lhe purpose ofproctssing by anolher (c) tlrerchandise belonging to lhe enterprlse solely solely for lhe purpose rd) the maintenance of a fixed ptace of business :;' ,.,.;#i;-;; ;f collectins information' for rhe enrerprise; solely for the prrrpose re) the mainlenance of a fixed place ofor business au) iliary character: i-n*rp,ia". uny otrtat "alivily for ot purchasing goods ol carrying on' lol lhe ofa preparalory (flthemaintenanceofafixedplaccofbusinesssotelyfor.anyconrbinariottofactivities p"ttgttpft' provided thar the- overall activity of the mentioned in sub-pamgraphs (a) to ("1'"i tilt is ofa preparatory or auxiliary character' lJ:lH;;t;fi;:: t'"t'rii'ie fti' it'it "ombiriation 5 l[Jiii"iT:i$ll?H,il.x"i"i'Il!il,],1"1'ii;'l:;:':lrf'"ffi:?l;":::i:'x::;l'J"'lffi;' paragraPh. shall not be *tT:lr:: 6. An enrerprise *[,"r,:',tT'ff:::?:'"::i1:in r carri* l*]l::: ;;,;;il;^ons are-acting Jerety because "." status' L:lil;,d pt independent of oth., "g"nt 'n !heit business' or is controlled by a tine '*iiJState controls olher l-i"t o' business in lhat either constitute *j' ti"ri *t of its€lf Ar(icle 6 INCOME IROM IMMOVABLE' v, PROPERI'Y ,ncomc de,ived by a situaled ln from agriculture or foreslry) ":'"I:lff:11.fl.j3:,*:iff'lj[]:fi:1x#5:l1J:["11""3,1[:* immovable ProPerty' . TL" hrovisions of pamgraph I derived shall apply to incorne from lhe dirccl rrse' le{ting' or 'u* i" rnv Ji., ro',n of immovable properlv' l;lT#",1J$;'l*}"J""Ti$:H#i 4rheprovisionsof p"."c'""{'-r,T:i,:lli1,T;'.1J"::f income lioln llnm lo and enterprGe an personal sorvlces Article 7 BUSINESS PROFI'I'S 6 under the same or similar conditiorls and dealing \!holly indepcndently Nirh lhe enterprise ofwhich it is a permanent establishment. 3. In determining lhe profiE oFa permanent establishmen! there shall be allowed as deduclions expenses which are incurred for the purposes ofthe permanent establishment, including executive and general administrative expenses so incuffed, whelher in lhe Contracting State in which the permanent eslablishmenl is situated or els€where. 4. lnsofar as it has been customary in a Contracting Stale to determine the profits lo be anributed lo a p€rmanenl establishment on lhe basis ofan apporlionment oflhe total profits of the enterprisc Io ils various parts, nothing in paragraph 2 shall preclude lhat Contracting State from determining the profits lo be taxed by such an apporlionment as may be customary; the method of appo(ionment adopted shall, however, be such that rhe resul( shall be in accordance with rhe princiPles contained in this Arlicle. 5. No profits shall be attributed to a permanent eslablishment by reason of the rnere purchase by that permanent establishment of goods or merchandise for the enterprise. 6. For lhe purposes ofthe preceding paragraphs, the profits to be allributed lo the permanent €stablishment shall b€ deterntined by the same melhod year by year unless there is good and sufficient reason to lhe contrary 7 Where profiG include ilenrs of incorne which are deatt with separalely in other nrticles of lhis Agreenrent, then the provisions ofthose A(icles shall rot be affccted by the provisions oflhis Article. Article 8 SHIPPING AND AIR'[I{ANSPORI' L Pro{its of an enterprise of a Contracling Slate from the operaliorr ot ships or aircraft in international tramc shall be taxable only in that State. The provisions of paragraph I shall also apply to profits frorn the participalion in a Pool, a joint business or an intemalional opemlir)g agency- 2 Arlicle 9 ASSOCIA',T'CD UN l Elt-Pl{ISES L Where (a) an enterprise of a Conlracting State parlicipates directly or indirectly in lhe nrarirgerllcrll, conlrol or capital ofan enterprise ofthe other Contracling State, or (b) the same persons panicipate direclly or indirectly in lhe managemen! conlrol or capilal ofa enterprise ofa Conlracting State and an enterprise oflhe other Contracting Slare, and in either case coodilions are rnade or imposed between lhe lwo enterprises in their colnlllercial or financial relalions which differ fronr those rvhich would be rnade between independent enterPrises, therr L any profiLs rvhich would, but for those conditions, have accrued to one of the enterprises, but, by rcason of thos€ conditions, have nol so accrued, may be included in the profits of thal enterPrise and taxcd ac.ordingly. 2. WheE a Contracting State includes in the profits ofan enterprise ofthat State - and taxes accordingly - profits on which an enterprise of thc other Contracting State has been charged lo tax in that other State and the profils so included arc profits which would have accrued to the enterPrise of the first-mcntioned Stale if the condilions made between the two enterprises had been those which would have been made between independent enterprises, then lhat other State shall make an apProPriale adjustment to thc amount ofthe tax charged lhercin on those profits. ln determining such adjuslmenl, due regard shall be had to the other provisions of this Agreement and the competent authorities ofthe Contracting States shall ifnecessary consult each olh€r' Article l0 DTVIDENDS l'Dividendspaidbyaconrpanywhichisaresidellto[aContraclingSlatetoaresidentoftheother Contracting State shall be laxable only in thal other Slate Thisparagraphshallnotafl,ectthetaxationo[thecolnpanyinrespec!oflheprolltsoutotrvhichlhe dividcnds are paid. shares or Th€ term"dividends" as used in this Article means income frorn shares, 'louissance" 2. iiouissance" debt-claims, Participating riqhts, mining sharcs, founders' shares or olher rights' not b€ing the same taxalion lo which is subjected ii-p.n,,, rt iell as inclome from other corporate rights (he dislribrrtion rnaking treatment as income from shares by the la\vs of lhe state ofwhich lhe company is a resident. being a The provisions of paragraph I shall not apply ifthe beneficial owner oflhe dividends' State ofwhich the company residenr ofa Conracting Stati, carries on business in the other ContBcting erforms in puyinftfr" ai"ia"nat isi resident through a Perm holding in in]t in", sr," independent personal services fr shment or rlsoect ofrvhich rhe dividenis arc paid is efTective se may be' i,*iJiui". tn tr"tt *t" the provisions ofArlicle 7 3. shallapply. 4'whcreacomPanywhiollisarcsidenlofaContraclingstatederivesprofltsorincolnefromlhe the dividends paid by the cornpany' other Contracting Stat;, that oth€r State may nol impose any tax on uItu"l aividends are paid io a resident of thal other Stale or rnsofar as the holding in wi$ a permarrent eslablishment or a "*.epilnrofu, respect of.vtrictr the dividends are paid is effeclively connected fixld Uase sltuatea in that other Slate' nor subjecl the company's undistribtrted profits to a lax on lllc profits consisl wholly coipany's unaistriUuted profits, even if the dividends paid or the undistribuled or partly ofprofits or income arising in such other State Articl€ ll INTEREST l. Inlerest arising in a Contmcling State and paid to a residenl ofthe other Contracting Stale shall be taxable only in that olher State. 2. The term "interesl" as used in this Article means income from debt-claims ofevery kind, whelher or nol secured by mortgage and whether or nol carrying a right to panicipate in the debtor's profits, and in particular, income front gover'lnlent securities and income from bonds or debentures, including premiums and prizes attaching lo such securiiies, bonds or debentures. Penalty charges for lale payment shall not be regarded as inlerest for the purpose ofthis Article. 3. The provisions of paragraph I shall not apply if the beneficial owner of the inlerest, bcing a resident ofa Contmcting State, carries on business in the other Contracting Slale in which the interest arises, through a permanent establishment silualed therein, or performs in the other State independent personal services from a fixed bas€ siluated therein and lhe debGclairn in respecl ofwhich the inlercsl is paid is effectively connected with such permanenl establishment or fixed base. In such case lhe provisions of Anicle 7 or Article l4 oflhis Agreement, as lhe case may be, shall apply 4. lnterest shall be deemcd lo arise ill a Conlracting Slatc when the payer is n resident oftllat Slatc. Where, however, lhe p€rson paying the interesl, whether he is a resid€nt of a Contracling Slale or nol, has in a Contracting Stale a permanent establishment or a fixed base in conneclion with which lhe indebtedness on which the inlerest is paid was incLrned, and such inlerest is boflre by s ch permalent eshblishment or fixed basc, lhen such interesl shall be deerned lo arise in thc Stale in which lhe permanent establishment or fixed base is siluated 5. Where, by reason ofa special relarionship b€lween lhe paye. and the beneficial owner or benveen both ofthem and some other person, lhe amount ofthe interest, having regard lo the debFclaim for which it is paid, exceeds lhe amounl \vhich would have been agreed upon by the payer and lhe beneficial o\vner in the absence of such relationship, the provisions of this Article shall apply only lo the lasl-mentioned amount. In such case, the excess part of the payrnenls shall rernain taxable according lo lhe laws of each Conlmcling Slale, due regard being had to the other provisions of lhis Agreement. Article l2 ROYAL'I]ES L Royallies arising in a Contracling Slale and benelicially ow[ed by a res(ieIt oI othcr Contracting Slate shall be laxablc only in tlrat other Slate. 2 Th€ lerrn "royahies" as used in this Arlicle nreans payments of aDy kind received as a consid€ration for lhe use of, or the right to use, any copyright of literary, 6nistic or scienlil'ic work including cinematograph films, any palent, trade mark, design or model, plan, secret formula or proc€ss, or for infonnation conceflling ind slrial, comDercial or scientific experience. if the beneficial owner of lhe royalties' being a the other Contracting Slate in which the royalties then such royahies shall be deemed to arise in the or llxed base is situated' such Dermanent establishment or fixed base, *t i.ti rtt" p"rm"n.nt 5. State in "ttablishmenl Where, by reason ofa sPe.ial relalionshiP b€t bolh of them and some other person' the amount lhis ofthis Agreement. Article l3 CAPITAL GAINS alienalion of immovable Property Conlractinq State from lhe l. Cains derived by a residellt ofa may be laxed in lhal other state' i"f"*ia i" o""f"1 -d situated in rhe oiher Cont-racting State alienaliort o[ ships or aircraft ships or n'o'Jit p'optny pe(aining to lhe operation of such rise of a Contracting State from lhe Gain in aircraft shal l. ooeraled "on' State Slate from the alienation^of shares deriving llrore Cains derived by a residenr ofa Contracting i"lir..iri r,om irnmovable property silualed in lhe olher rhan 50 Der cent of lheir value air*rryl, 4 CJn,ro",ins s,"" *ul b€ laxed 5 ]*,' in that orher stale' Gains from the alienation ol any "Tlliil"""'r''* Iontutrin[ paragraPhs l' 2' prop€ny other lhan lhat referred lo in durt or*"1ich rhe alienator is a resident' i and 4 IO Arliclc l4 INDEPDNDENT PERSONAL SERVICES l. Income derived by an individual who is a resident of a Contracting Slate in resp€ct of professional services or other activities of an independenl characler shall be taxable only in lhat Slale unless he has a fixed base regularly avaitable to him in the other Contacting State for the purpose of performing his activities. If he has such a fixed base, lhe income may b€ taxed in lhe other Slate but only so much ofit as is anributable to that fixed base. 2. The remr "prof€ssional services" includes especially independent scientific, literary, artistic, educalional or teaching activities as \vell as the independenl activilies of physicians, lawyers, engineers, archilects, dentists and accountants. Article I5 INCOMf, T.'ROM EMPLOYMENT I. Subject to lhe provisions of A(icles I6, l8 and I9 ofthis Agreemenl, salaries, wages and other similar remunera!ion derived by a resident ofa Contracting State in respect ofarr enrploynteni shall be laxable only in that State unless the employment is exercised in the other Conlracting State. lf (he employmenl is so exercised, such remunemtion as is derived therefrom tnay be taxed in lhat other State. 2 l, Nohvithstanding thc provisions of paragraph rerhuneration derived Lry a resident of c Contracting Srate in respect ofan employment exercised in the other Conrracting State shall be taxable only in lhe first-mentioned Stale ifl (a) lhe recipient is present in lhe orher State for a p€riod or periods not exceeding in tlre aggregate 183 days in any twelve month period com[rencing or ending in the fiscalyear conoented, and (b) the remr.rneratlon is paid by, oron behalt ot, an enrployer who is not a resrtlentol rhe oLlter State, and (c) the renruller{tion is rot borne by a perma ent establishmeDt or a llxed base which lhe elnployer has rn the other Slate. 3. Notwithstanding lhe preceding provisions of this Alticle, remunetalion derived in respect ol' an employment exercised aboard a slrip or aircraft operated intetllational traffic by an ente.pris€ ofa Cont.acting Statc rnay be laxed in lhal S1ate. in Articlc l4 INDEPENDEI{T PERSONAL SERVICES State in resPect of lncome derived by an individual who is a rcsident of a Contracting taxable only in that State be shall ,"*i""".r oiher acrivities ofan independent character rhe Purpose of for ".r".rio"ui fi.;; aase regularlv avaitable to him in rhe other contacting state lhe olher ;;H;;;;; Slate but If h-e has'such a fixed base' the income may be taxed in L ,"ri"rrl"g l;t *ti"i,i"s. onlv so much of il as is anributable to lhal fixed base' scientific' literary' artistic' The tcrm "professionat services" includes especially independent physicians, Iswyers' lau*tion"t o, tedching activities as well as the independent activities of enginec6, architects, dentists and accoulltants' 2. Article l5 TNCOME FROM EMPLOYMENT and other and 19 ofrhis Agreement' salaries' wages L subject lolhe provisions of Articles 16, l8Contracting Stale in respect o[an en)ploynpnt shall b€ .ir",f.rli'".ri".,io"'a"rived by a resident ofa is exercised in the other contraclins siate lf lh' ;;;i;';;i; i;;;t Srate unliss lhe emploYment as raxed in that olher ;;ffi;;1 it * "."*it"a' such rcmuneration is derived thercfrom rnay be Slate. a resident of a rernuneralion geriYed Nohvithstanding thc provisions of paragraph slate shall be laxable a"",,":i;;;;;;; i;;'rp""i Jrun ".plov"t't eiercised in the other contracting only in the first-mentioned State if: l' 2. ly in lLe periods. not exceeding (a) the recipient is presenl in tlle olher Slate for a periodor or ending in the fiscal vear conrienred' iii ;"yt in unv t*"tue rnonrtipt'iod comnrencing ;;";;; and (b) the renlutleration is paid by, oroD behall ol' an enrployer who is llot a resl'lent ol the other Slate, and (c) the renlutleration is rlol borne by a pennarlettt establishment or a fixed base which Ihe enrployer has in the other State. l. ;; Nottrithstanding lhe prcceding provisiotrs of e*eicisei aboard derived in respect of this Alticle' relnuneration -i sl,ip or aircraft operared in intenralional traflic bv an ";;i;;;;;; laxed in ll at Stale' enterprise ofa Contracting Statc lnay be Article l6 DIRECTORS' FEES Directors'fees and other similar payments derived by a resident ofa Contracting State in his capacily as a member of the board of directors of a company which is a resident of the other Contr-dcting State may be taxed in that other State. Arlicl€ l7 AR-T'IS'I'DS AND SPOR'I'SMEN I Notwithstanding the provisions of Articles l4 and l5 oflhis Agreen)ent, income derived by a rcsident of a Contracting Slale as an entenainer, such as a thealre, molion picture, radio or television altiste, or a musician, or as a sportsman, from his personal activities as such exercis€d in the other Contracling State, may be taxed in Ihat olher Slale. 2. where income in respect ofpersonal activities exercised by an eniertainer or a sportsman in his capacity as such accrues not to the ente ainer or spo(sman himselfbut to another person, that income may, notwilhstanding the provisions of Arricles l4 and I5 oflhis Agreemenl, be laxed in the Conlracling Stale in which the activities oflhe entertainer or sportsman are exercised 3 The provisions of paragraphs I and 2 of this Anicle shall not apply lo income derived frorn activities performed in a Contracting Stale by anisles or sportsmen ifthe visit ro lhat Srare is wholly or mainly suppo(ed by public funds of one or bolh of the Contracting States or local authorilies thereof. In such a case, the income shall be taxable only in the Contracting Stare in \vhich lhe anisle or lhe sportsman is a resident. Article l8 PENSIONS AND SOCIAL STJCURI'fY PAYMDN'I'S Subject to rhe provisions of paragraph 2 of Article l9 ofthis Agreemenr, pensions and other similar remuneration paid lo a resident of a Contmcting State in consideration ofpast employment shall b€ taxable only in that State. Arficle 19 GOVTiRNMENT SERVICE l. (a) - Salaries, rvages and other sinilar remuneralion, paid by a Cortmcling Slate or a political administrative suMivision, or a local aulhority thereof to an individual in respect of servic€s rendercd lo lhat State or subdivision or authorily shall be taxable only in that State. (b) However, such salaries, wages and olher similar remuneralioD shall be laxable only in rhe other Conliacling Stale ifthe services are rendered in that State and the individual isaresidentof that State who: (i) is a national ot thal Slate, or (ii) did not become a residenl of lhal Stale solely for the purPose of rendering lhe servlces. 2.(a)Notwithstandinglheprovisionsofparagraphl'pensionsandolhersimilarremuner-ation by, a contracting state or a Political-administrative subdivision or a paid by, or out of fund. "r"at"d iocal auttrority thereof to an individual in respect ofservices rendered to that Slate or subdivision, or aurhority shall be taxable only in lhat Slatc. (b) However, such pensions and other similar remuneration shall be taxable only in the other Contraiting State ifthe individual is a resident of' and a national of, that State and The Provisions ofArticles 15, 16, l? and 18 shall apply to salaries' wages' Pensions' by a canied on with a business ,iaita ,e,*n"tation in resPect ofservices rendered in connection oit thereof' ", Si.lte or a polilical-a;ministrative subdivision or a local authoity ioitracting 3. Article 20 ST[IDENTS ntice who is or was immediately before visiting a State and who is presenl in the first-mentioned ing receives for the Purpose of his maintenance, provided that such payments arise from sources outside lhat Starc' Article 2l OTHER INCOME l.lt€msofincomeofaresidentofaContractingState,whereverarising,notdeallwilhinlhe foregoing Anicles ofthis Agreement shall be laxable only in tha( Sate' to income, other lhan income from immovablc is Agreemenl, if the recipient of such incomc, siness in the other Coniracting State through a s in that other State independent personal services ,r property in respecl ofwhich the income is paid is base ln such case the provisions of effectively connected with such permanent establishment or fixed Article 7 or Ar{icle l4 ofthis Agreement shallapply t3 Article 22 Capitrl l. capilal represented by immovable prope(y referred to in A(icle 6 ofthis Agreemenl, owned by a resident ofa Conlracting State and situated in the other Contmcting State, may be taxed in that other State. 2. Capital represented by movable property fonning part of the business property of a permanent establishmenl which an enterprise of a Contmcting State has in the olher Contracting State or by movable property pertaining to a fixed base available to a resident of a Conlracting State in the other Contiacting State for the purpose of performing ind€pendent personal services, may be laxed in that other state. 3. Capital represented by ships and aircraft operated in inremational trallic by an enlerprise ofa Contracting State and by movable prope(y pertaining to the operation ofsuch ships and aircraft, shall be taxable only in that Slale 4. All other elements of capital of a resident of a Contracling Stale shall be taxable only in that Stale. Arlicle 23 ELIMINATION OF DOUBLE TAXATION I In lhe case (a) Wherc a Esident of Ceorgia deriv€s income or owns capital which, in accordaDce wilh the of Ceorgia, double taxation shall be eliminaled as follows: provisions oflhis Agreement, may b€ taxed in Malta, C€orgia shall allow: (i) as a deduction from the tax on the income of that resident, an amount equal Io the income tax paid in Malra; (ii) as a deduclion from the ux on the cap;tal of that resident, an capital tax (ifany) paid in Malta amount cqual 1o the Such deduction in either case shall not, however, exceed that pa( of the income tax or capital tax, as computed before the deduction is given, which is a[ributable, as the case may be, !o the income or the capilal which may be taxed in Malta; (b) Where in accordance rvilh any provision ofrhe Agreemenl income derived or capilal owned by a residenl of a Georgia is exempt from tax in Georgia, Ceorgia may nevertheless, in calculating the amount of lax on rhe remaining income or capilal of such resident, take into account the exempted income or capital. 2. In the case of Malta, double laxation shall be eliminared as follows: Subject to the provisions of the law of Malta regarding the allowance of a credit against Malta tax in respect of foreign tax, where, in accordance with the provisions of this Agreemenl, there is included in a Malta assessment income from sources wirhin Georgia, lhe Ceorgian tax on such income shall be allowed as a credit against the relative Malta lax payable thereon' Article 24 NON-DISCRIMINATION l.NalionalsofacontractinsstateshallnotbesubjectedintheotherContractingStatetoany taxation or any requiremcnt conneited therewilh, which is other or more burdensome than the taxation in and connected rcquiremcnts to which nationals of thal olher Stalc in lhe same circumstances' the notwithstsnding This prov-ision shall' fanicular with respect to residence, are or may be subjected 'prriri"", oi Article also apply to persons who are not residents ofone or both of the conlracting l, Slatcs. State has in the The taxation on a permanent eslablishment which an enterprise ofa Contracting S"," shall not be less favourably levied in that other state than ihe taxation levied on iifr.r rfr"r State carrying on the same activities This Provision shall not be conslrued as State any personal g,, ""t".pr*, Contracling state Srant to residents of the other Contracting obliging a "itftlt 2. - io"*"iini to reliefs an'd reductions for taxation purposes on account of civil status "ffli"i""., responsibilities which it grants to its own residents' J. Except where the provisions of paragraph I or family ofArticle I l' or paragaph of ani oiher dis eni"r"'iz oppiy, inierest' royalties -ontracting "f State Srui" io u."riaant oithe orher i,o6ts of such enlerDrise. be deductible under enterprise of a Contracting of determining the laxable i to a :";;;;i"iil* first- menlioned srate. similarlv, t il a"ar"lui" ,nd",ih" same conditio ."ria""t oft" otft", Contracting Slate shall, for ro a such f the ""i",prt", filst-menlioned Slate. of which is wholly or partly owned or Enterp.ises of a Contracting State, the c-apilal Slate' shatl nol be il.""tfy o. indirectly, by one or more residenls of lhe o$er Contracting which is therewith connected "onnoff"ii, s"hiecled in lhe firsFmentioned State to any laxation or any requiremenl 4 ffi;;;; "irerp.is.s ffi;;.".. ir"" tr,," u*"tion and connicled requircments lo which other similar ofthe fi.st- mentioned State are or may b€ subjected 5. The provisions of this Articlc shall, notwithstanding the provisions of Article 2' apply to taxes of every kind and description. Articre 25 MUTUAL ACREEMENT PROCEDURE the Contracting States result or Whcrea person considers that the aclions ofone or both of ASreemenl, he may' ,rill result for'him in taxation not in accordance wilh the provisions of thispresent his case to the providcd by lhe domeslic law of those Slales' i,r..r."rir" of tftc remedies-c;",.",t"e of rvhich he is a residenr or, if his case comes under ,i. slate of which he is a national The case musl be l. 3"" :'H#;i,il;;il;; tr'l c-tracling zl'i-i"i ffiilil ffi;;il "r presented wifiin three years from the first nolification of the action resulting in taxation not in accordance wilh lhe provisions ofthis Agreement. 2. The compelent authority shall endeavour, if the objection app€ars to it to be justified and if it is not itsclf able to arrive at a satisfactory solution, lo resolve the case by mutual agreement with lhe competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Agreement. Any agreement reached shall be implemenled notwithstanding any lime limits in the domestic law ofthe Conlracting States. L The competent authorities of lhe Conlracting States shall endeavour to resolve by mutual agreement any difncuhies or doubts arising as to th€ inlerpretation or application of the Agreemenl. They rnay also consult logether for the eliminalion ofdouble laxation in cases not provided for in the Agreemenl. 4. The competent authorities of the Contracting States may communicate wilh €ach other directly, including through a joint commission consisring of themselves or lheir .epresentarives, for the purpoie ofreaching an agreement in lhe sense oflhe preceding paragraphs. Articl€ 26 EXCHANGE OF INFORMATION I The competent authorities of the contracring srales shal exchange such information as is foreseeably relevant for carrying out rhe provisions of this Agreement oi to rhe administrarion or enforc€ment ofthe domestic laws conccming raxes ofevery kind and descriplion imposed on behalfof the contracting states, or of their political-administrative subdivisions or local authorilies, insofar as the taxation thereunder is not contrary to the Agreement The exchange ofinformarion is nol restricted by Articles I and 2. 2 Any information received under paragraph l by a conlracting slatc sha be treared as secret in lhe same manher as information obtained under the domestic laws o] that stare and shall be disclosed only lo persons or authorities (including couns and adminisrralive bodies) concerned with rhe sssessment or collection of, the enforcement or proseculion in respect of, the delermination ofappeals in r€lalion to the laxes refered to in paragraph l, or the oversight of the above. Such persons or authorities shall use rhe information only for such purposes. They may drsclose the info;mation in public court proce€dings or in judicial decisions. 3. In n9 case shall the provisions of paragraphs I and 2 be construed so as lo impose on a Conkacring Stare rhe obligarion: (a) to carry out adminislrative measures at variance with the laws and adminisrrative practice of that or ofthe other Contiacting Slale; (b) to snpply information which is not obtainable under the laws or in lhe Donnal course ofrhe administIation oflhat or of the other Contracling Stale; I6 (c) to supply information which would disclose any trade, business, induslrial, commercial or professional s€cr€t or trade process, or information the disclosure ofwhich would be contidry to public policy (ordre public). 4. If information is requested by a Contracting State in accordance with lhis Article, lhe other Conlracting Siate shall use its information galhering measures lo obtain lhe requesred information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding senlence is subject lo the limitalions ofparagraph J but in no case shall such limitalions b€ constru€d to permil a Conkacting Stale lo decline lo supply infonnation solely because it has no domestic interest in such informahon. In no case shall the provisions of paragraph I b€ construcd to permit a Contracting Stale to decline to supply information solely because tle information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to 5. ownership interests in a p€rson. Article 27 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS v Nothing in lhis Agrcemenl shall affect the fiscal privileges of members of diplomatic missions or consular posts under lhe general rules of international law or under the provisions of spccial agreemcnts. Article 28 ENTRY INTO FORCE L The Contracting Slates shall notiry each other in written form, lhrough diPlomatic channels lhat lhe legal requirements required by their law for (he entry into force of this Agreement have been complie.d with. 2. This Agreement shall enter into force on the date of receipt of the laler nolification. This Agreem.nt shall have effect: (a) in the case ofGeorgia: (i) inrespectoftixeswithheldatsource,toincomederivedonorafterlJanuaryofthecalendar year next following lhe year in which the Agreemenl entcrs into force; in respct ofother taxes on income and on capital chargeable for any taxable year beginning iii) onorafterlJanuaryofthecalendaryearnextfollowingtheyearinwhichlheAgreem€ntenters into force. (b) in the case ofMalta: accounting in respect of laxes on income derived during any calendat year orimmediately pcriod, as t'he case may be, beginning on or afler th-e first day of January iollowing the date on which lhe Agreemenl enters into force' Articlc 29 TERMTNATION This Agreement shall remain in force until terminated by a Conlracting StaE. Either of the Contracting State may after the expimtion ofa period of five years from the date of ils entry into force, terminate lhis Agreemcnt, by giving written notice of lermination to the other Conkacting State through the diplomatic channels at least six monlhs before the end ofany calendar year In such event, this Agrc€ment shall ceas€ to have effect: (a) in the case ofGeorgia: (i) in respect oftaxes withheld at source, lo ;ncome and on capital derived on or after I January oflhe calendar year next following the year in which the nolice is given; (ii) in respect ofother taxes on income and on capital chargeable for any taxable year beginning on or after I January ofthe calendar year next following lhe year in which the nolice is given. (b) in the case ofMahal in respect of taxes on income derived during any calendar year or accounting period, as the case may be, beginning on or after the first day of January immediately following the dale on which lhe nolicc is given IN WITNESS WHEREOF the undersigned. being duly authorized rherelo by lheir resp€clive Oovernmehts. have signed rhis Agreemenl. pon" u, Qorn e 161, 13 aav or Oclo ,2001 induplicate in rhe English and "lccn Ceorgian languag€s, both lexts b6ing equally authentic In case ofdivergence between the lexts, it shall be resolved on lhe basis oflhe English lexr. For the Covernment of Ceorgia 4 t 4l. -- For the Covernment of Malta