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Mutual Assistance Procedures

​Malta’s double taxation agreements contain a provision concerning a Mutual Assistance Procedure (MAP) allowing a taxpayer to seek assistance if they believe they aren’t being taxed in accordance with the terms of the particular agreement. Taxpayers that feel that they are not being taxed in accordance with the terms of a double taxation agreement can present their case to the relevant ‘Competent Authority’. Within the European Union, taxpayers can also request MAP assistance under the European Arbitration Convention.

The Commissioner for Revenue has published guidance issued under the provisions of article 96(2) of the Income Tax Act on the use of MAP.