Tax Treaty between Russia and Malta Approved

Russia's upper house of parliament approved a law ratifying the income tax treaty with Malta on March 26th 2014. It was approved earlier by the lower house. The treaty was initially signed on April 24th 2013, and includes the following withholding rates.

• Dividends from Russia to Malta - 5% when paid by a Russian resident company to a Maltese resident company that holds at least 25% of the capital of the Russian company and the holding is at least €100,000, otherwise 10%
• Dividends from Malta to …