Malta

Malta has exchange of information relationships with 80 jurisdictions through 76 DTCs and 5 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Uganda DTC  5 Sep 2013  2013-09-05 not yet in force  1900-01-01 Yes Yes
Hungary DTC  6 Aug 1991  1991-08-06 1 Jan 1993  1993-01-01 Yes No
Mauritius DTC  15 Oct 2014  2014-10-15 23 Apr 2015  2015-04-23 Unreviewed No
India DTC  8 Apr 2013  2013-04-08 7 Feb 2014  2014-02-07 Yes Yes
Curaçao DTC  18 Nov 2015  2015-11-18 not yet in force  1900-01-01 Unreviewed Yes
Denmark DTC  13 Jul 1998  1998-07-13 30 Dec 1998  1998-12-30 Yes No
Turkey DTC  14 Jul 2011  2011-07-14 13 Jun 2013  2013-06-13 Yes Yes
Hong Kong, China DTC  8 Nov 2011  2011-11-08 18 Jul 2012  2012-07-18 Yes Yes
Portugal DTC  26 Jan 2001  2001-01-26 5 Apr 2002  2002-04-05 Yes No
Bermuda TIEA  24 Nov 2011  2011-11-24 5 Nov 2012  2012-11-05 Yes Yes
Montenegro DTC  4 Nov 2008  2008-11-04 23 Sep 2009  2009-09-23 Unreviewed No
Albania DTC  2 May 2000  2000-05-02 23 Nov 2000  2000-11-23 Yes No
Saudi Arabia DTC  4 Jan 2012  2012-01-04 1 Dec 2012  2012-12-01 Yes Yes
Norway DTC  30 Mar 2012  2012-03-30 14 Feb 2013  2013-02-14 Yes Yes
Russian Federation DTC  24 Apr 2013  2013-04-24 22 May 2014  2014-05-22 Yes Yes
Greece DTC  13 Oct 2006  2006-10-13 30 Aug 2008  2008-08-30 Yes No
Macao, China TIEA  30 May 2013  2013-05-30 not yet in force  1900-01-01 Yes Yes
Austria DTC  29 May 1978  1978-05-29 13 Jul 1979  1979-07-13 Yes No
Georgia DTC  23 Oct 2009  2009-10-23 1 Jan 2010  2010-01-01 Yes Yes
Belgium DTC  28 Jun 1974  1974-06-28 3 Jan 1975  1975-01-03 Yes No
Netherlands DTC  18 May 1977  1977-05-18 9 Nov 1977  1977-11-09 Yes No
Cayman Islands TIEA  25 Nov 2013  2013-11-25 not yet in force  1900-01-01 Unreviewed Yes
Spain DTC  8 Nov 2005  2005-11-08 12 Sep 2006  2006-09-12 Yes Yes
Cyprus DTC  22 Oct 1993  1993-10-22 11 Aug 1994  1994-08-11 Yes No
Poland DTC  7 Jan 1994  1994-01-07 24 Nov 1994  1994-11-24 Yes Yes
Jordan DTC  16 Apr 2009  2009-04-16 13 Oct 2010  2010-10-13 Unreviewed No
Romania DTC  30 Nov 1995  1995-11-30 16 Aug 1996  1996-08-16 Yes No
San Marino DTC  3 May 2005  2005-05-03 19 Jul 2005  2005-07-19 Yes Yes
Slovenia DTC  8 Oct 2002  2002-10-08 12 Jun 2003  2003-06-12 Yes No
Germany DTC  8 Mar 2001  2001-03-08 27 Dec 2001  2001-12-27 Yes Yes
Viet nam DTC  15 Jul 2016  2016-07-15 25 Nov 2016  2016-11-25 Unreviewed No
Egypt DTC  20 Feb 1999  1999-02-20 7 Apr 2001  2001-04-07 Unreviewed No
Singapore DTC  21 Mar 2006  2006-03-21 29 Feb 2008  2008-02-29 Yes Yes
Ireland DTC  14 Nov 2008  2008-11-14 15 Jan 2009  2009-01-15 Yes Yes
Pakistan DTC  8 Oct 1975  1975-10-08 20 Dec 1975  1975-12-20 No No
Latvia DTC  22 May 2000  2000-05-22 24 Oct 2000  2000-10-24 Yes No
Malaysia DTC  3 Oct 1995  1995-10-03 1 Sep 2000  2000-09-01 Yes No
Uruguay DTC  11 Mar 2011  2011-03-11 13 Dec 2012  2012-12-13 Yes Yes
Estonia DTC  3 May 2001  2001-05-03 22 Jan 2003  2003-01-22 Yes No
Sweden DTC  9 Oct 1995  1995-10-09 1 Jan 1997  1997-01-01 Yes No
Czech Republic DTC  21 Jun 1996  1996-06-21 6 Jun 1997  1997-06-06 Yes No
United Arab Emirates DTC  13 Mar 2006  2006-03-13 18 May 2007  2007-05-18 Yes No
Italy DTC  16 Jul 1981  1981-07-16 8 May 1985  1985-05-08 Yes Yes
United States DTC  8 Aug 2008  2008-08-08 23 Nov 2010  2010-11-23 Yes Yes
Serbia DTC  9 Sep 2009  2009-09-09 16 Jun 2010  2010-06-16 Unreviewed No
Iceland DTC  8 Apr 2013  2013-04-08 not yet in force  1900-01-01 Yes Yes
Lebanon DTC  23 Feb 1999  1999-02-23 1 Jan 2001  2001-01-01 No No
United Kingdom DTC  12 May 1994  1994-05-12 27 Mar 1995  1995-03-27 Yes No
South Africa DTC  16 May 1997  1997-05-16 12 Nov 1997  1997-11-12 Yes Yes
Andorra DTC  20 Sep 2016  2016-09-20 not yet in force  1900-01-01 Unreviewed No
Croatia DTC  21 Oct 1998  1998-10-21 22 Aug 1999  1999-08-22 Yes No
Gibraltar TIEA  24 Jan 2012  2012-01-24 1 Apr 2012  2012-04-01 Yes Yes
Slovakia DTC  7 Sep 1999  1999-09-07 20 Aug 2000  2000-08-20 Yes No
Canada DTC  25 Jul 1986  1986-07-25 20 May 1987  1987-05-20 Yes No
Qatar DTC  26 Aug 2009  2009-08-26 9 Dec 2009  2009-12-09 Yes No
Lithuania DTC  17 May 2001  2001-05-17 22 Feb 2004  2004-02-22 Yes No
Jersey DTC  25 Jan 2010  2010-01-25 19 Jul 2010  2010-07-19 Yes Yes
Tunisia DTC  31 May 2000  2000-05-31 31 Dec 2001  2001-12-31 Yes No
Guernsey DTC  12 Mar 2012  2012-03-12 10 Mar 2013  2013-03-10 Yes Yes
Mexico DTC  17 Dec 2012  2012-12-17 9 Aug 2014  2014-08-09 Yes Yes
Finland DTC  30 Oct 2000  2000-10-30 30 Dec 2001  2001-12-30 Yes No
France DTC  25 Jul 1977  1977-07-25 1 Oct 1979  1979-10-01 Yes Yes
Bulgaria DTC  23 Jul 1986  1986-07-23 1 Jan 1988  1988-01-01 No No
Bahamas, The TIEA  18 Jan 2012  2012-01-18 30 Oct 2012  2012-10-30 Yes Yes
Libya DTC  28 Dec 2008  2008-12-28 20 May 2010  2010-05-20 Unreviewed No
Morocco DTC  26 Oct 2001  2001-10-26 15 Jun 2007  2007-06-15 Yes No
Korea, Republic of DTC  25 Mar 1997  1997-03-25 21 Mar 1998  1998-03-21 Yes No
Azerbaijan DTC  29 Apr 2016  2016-04-29 not yet in force  1900-01-01 Yes Yes
Liechtenstein DTC  27 Sep 2013  2013-09-27 1 Jul 2014  2014-07-01 Unreviewed Yes
Israel DTC  28 Jul 2011  2011-07-28 29 Dec 2013  2013-12-29 Yes Yes
Switzerland DTC  25 Feb 2011  2011-02-25 6 Jul 2012  2012-07-06 Yes Yes
Syrian Arab Republic DTC  22 Feb 1999  1999-02-22 16 Oct 2000  2000-10-16 Unreviewed No
Iceland DTC  23 Sep 2004  2004-09-23 19 Apr 2006  2006-04-19 Yes No
Isle of Man DTC  23 Oct 2009  2009-10-23 26 Feb 2010  2010-02-26 Yes Yes
Moldova, Republic of DTC  10 Apr 2014  2014-04-10 17 Jun 2015  2015-06-17 Unreviewed Yes
Bahrain DTC  12 Apr 2010  2010-04-12 28 Feb 2012  2012-02-28 Yes Yes
Australia DTC  9 May 1984  1984-05-09 20 May 1985  1985-05-20 Yes No
Luxembourg DTC  29 Apr 1994  1994-04-29 14 Feb 1996  1996-02-14 Yes Yes
Barbados DTC  5 Dec 2001  2001-12-05 19 Jun 2002  2002-06-19 Yes Yes
Kuwait DTC  24 Jul 2002  2002-07-24 18 Mar 2004  2004-03-18 Unreviewed No
China DTC  23 Oct 2010  2010-10-23 25 Aug 2011  2011-08-25 Yes Yes