Source: Emilie Perrier & Dimitry Mikoff¸ PKF Malta¸ May 2012
Article 1 – Personal Scope
Article 2 – Taxes covered
Article 3 – General definitions
Article 4 – Fiscal domicile
Article 5 – Permanent establishment
Article 6 – Income from immovable properly
Article 7 – Business profits
Article 8 – Shipping and air transport
Article 9 – Associated enterprises
Article 10 – Dividends
Article 11 – Interest
Article 12 – Royalties
Article 13 – Capital Gains
Article 14 – Independent personal services
Article 15 – Dependent personal services
Article 16 – Directors’ fees
Article 17 – Artistes and athletes
Article 18 – Pensions
Article 19 – Government service
Article 20 – Students
Article 21 – Teachers and researchers
Article 22 – Other income
Article 23 – Capital
Article 24 – Elimination of double taxation
Article 25 – Non-discrimination
Article 26 – Mutual agreement procedure
Article 27 – Exchange of information
Article 28 – Diplomatic and consular officials
Article 29 – Territorial Extension
Article 30 – Entry into force
Article 31 – Termination
Article 1 – Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Article 2 –Taxes covered
To taxes on income and on capital imposed. More precisely¸ in France are the income tax and corporation tax and in Malta there are the income tax and surtax.
Be added any identical or substantially similar taxes imposed after the date of signature.
Article 3 – General definitions
“France “means European and overseas departments of the French Republic¸ and any area outside the territorial sea (show international law). “Malta “means the Republic of Malta¸ the Island of Malta¸ the Island of Gozo and the other islands of the Maltese Archipelago.
The article defined a few expression who not otherwise defined shall.
Article 4 –Fiscal domicile
A “resident of a contracting state” is liable to tax due to this domicile. If an individual is a resident of both Contracting State¸ he is resident of the permanent home or of with which his personal and economic relations (article 4¸ subparagraph 2 letter a). He can be deemed to be a resident of the Contracting State in which he has a habitual abode (article 4¸ subparagraph 2 letter b).
Article 5 – Permanent establishment
This is a place of business through which business of an enterprise is wholly or partly carried on including a place of management¸ a branch¸ an office¸ a factory¸ a workshop and a mine. Construction activities should be longer than twelve months.
Article 6 – Income from immovable properly
Income from immovable property may be taxed in the Contracting State in which such property is situated as income derived from the direct use¸ letting¸ or use in any other form of immovable property and of an enterprise and to income from immovable property used for the performance of professional services but boats and aircraft aren’t immovable property.
Article 7 – Business