The income tax treaty between Curacao and Malta will enter into force on Sunday, 1 September 2024.
The treaty will apply from 1 January 2025.
Malta utilises the credit method to eliminate double taxation. Curacao can employ either the exemption or credit method, contingent upon the nature of the income and the relevant stipulations of its domestic legislation.
The treaty was signed on 18 November 2015 and is the first between the two nations.
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