Il-Ministru Għall-Finanzi L-Prof. Edward Scicluna Jippresjedi Fl-Iffirmar Inizjarju Tal-Ftehim Ta’ Tassazzjoni Doppja Bejn Malta U L- Curacao.
Il-Ministru għall-Finanzi il-Prof. Edward Scicluna ppresjedja fl-iffirmar ta’ Ftehim dwar it-Tassazzjoni Doppja (DTA) bejn Malta u r-Renju tal-Olanda fir-rigward tal-Curaçao, flimkien mal-Ministru għall-Finanzi tal-Curaçao Dr. Jose Jardim, nhar il-Ħamis 17 ta’ Ottubru, 2013. L-Ambaxxatriċi tal-Olanda għall-Malta H.E. is-sinjura Rita Dulci Rahman kienet preżenti ukoll għall-ċerimonja.
F’diskors waqt il-bidu tad-dokumenti, il-Prof. Scicluna enfasizza l-importanza ta’ Ftehim Dwar Tassazzjoni Doppja bħal dawn fir-rigward tal-inkoraġġiment ta’ negozju ġenwin u l-kummerċ bejn il-pajjiżi, f’dan il-każ bejn Malta u Curaçao. Id-DTA tipprovdi wkoll għall-iskambju ta’ informazzjoni dwar kwistjonijiet tat-taxxa bejn l-awtoritajiet kompetenti ta’ Malta u l-Curaçao biex tiġi miġġielda l-evitar u l-evażjoni fiskali internazzjonali.
Huwa laqa’ l-iffirmar bħala pass pożittiv lejn kooperazzjoni u l-kummerċ ekonomika aktar b’saħħitha, u awgura li l-ftehim jwassal għal kooperazzjoni kummerċjali eqreb bejn iż-żewġ pajjiżi.
In-negozjati għall-Ftehim dwar it-Tassazzjoni Doppja saru f’Malta bejn il-15 u l-17 ta’ Ottubru 2013 u n-negozjati tmexxew f’atmosfera ta’ ħbiberija ta’ fehim reċiproku. Id-delegazzjonijiet qablu fuq il-provvedimenti kollha tal-proposta tad-DTA li issa jeħtieġ li tiġi ffirmata u ratifikata miż-żewġ naħat qabel ma tidħol fis-seħħ.
Id-DTA li ġiet proposta bejn Malta u Curaçao hija prinċipalment ibbażata fuq il-Konvenzjoni tat-Taxxa Mudell tal-OECD dwar id-Dħul u l-Kapital iżda tinkludi xi provvedimenti speċjali biex jagħmlu tajjeb għal ċerti provvedimenti eżistenti fil-liġijiet tat-tassazzjoni domestika taż-żewġ naħat .
Id-DTA tipprovdi mezz ta’ soluzzjoni fuq bażi uniformi l-aktar problemi komuni li jinqalgħu fil-qasam tat-tassazzjoni doppja legali internazzjonali u l-għan prinċipali tagħha huwa li jitneħħew l-ostakli li tassazzjoni doppja tippreżenta lill-iżvilupp tar-relazzjonijiet ekonomiċi bejn Malta u Curacao. Dan l-iskambju ta’ informazzjoni huwa fuq il-linji ta’ standards maqbula internazzjonalment u għalhekk se jagħti aktar kredibilità lil Malta u l-Curaçao fejn it-trasparenza u l-iskambju tal-informazzjoni dwar il-kwistjonijet tat-taxxa huma kkonċernati .
Double Taxation Agreement
Finance Minister Prof. Edward Scicluna Presides Over Initialing Of Double Taxation Agreement Between Malta And Curacao
Finance Minister Prof. Edward Scicluna presided over the initialling of a Double Taxation Agreement (DTA) between Malta and the Kingdom of Netherlands in respect of Curaçao, alongside Curaçao’s Minister for Finance Dr Jose Jardim, on Thursday 17th October 2013. The Netherland’s Ambassador to Malta H.E. Mrs Rita Dulci Rahman was also present for the ceremony.
Speaking during the initialling of documents, Prof. Scicluna emphasised the importance of such Double Taxation Agreements with regards to encouraging genuine business and trade between countries, in this case between Malta and Curaçao. The DTA also provides for exchange of information on tax matters between the competent authorities of Malta and Curaçao to combat international tax avoidance and evasion.
He welcomed the initialing as a positive step towards stronger economic cooperation and trade, and augured that the agreement will lead to closer business cooperation between the two countries.
The negotiations for the Double Taxation Agreement were held in Malta between the 15th and 17th October 2013, and were conducted in a friendly atmosphere of mutual understanding. The delegations agreed all of the provisions of the proposed Agreement which now needs to be signed and ratified by both sides before it enters into force.
The DTA provides a means of settling on a uniform basis the most common problems that arise in the field of international juridical double taxation. Its main purpose is to remove the obstacles that double taxation presents to the development of economic relations between Malta and Curaçao.
Such exchange of information is on the lines of internationally agreed standards and will therefore give more credibility to Malta and Curaçao where transparency and exchange of information on tax matters are concerned.
– Thursday, 17th October, 2013.