DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE g S.L.123.14 1
SUBSIDIARY LEGISLATION 123.14
DOUBLE TAXATION RELIEF ON TAXES ON 
INCOME WITH THE REPUBLIC OF FRANCE 
ORDER 
4th February, 1983
 LEGAL NOTICE 5 of 1983, as amended by Legal Notice 238 of 1998.
Title.
on Income with the Republic of France Order.
Arrangements to 
have effect.
2. It is hereby declared - 
( a ) that the arrangements specified in the Agreement set in
the Schedule to this Order have been made with the
Government of the Republic of France with a view to
affording relief from double taxation and preventing
fiscal evasion in relation to the following taxes
imposed by the laws of the Republic of France:
(i) the income tax;
(ii) the corporation tax; including any withholding
tax, prepayment (precompte) or advanced
payment with respect to the aforesaid taxes;
( b ) that it is expedient that those arrangements should
have effect.
2 g S.L.123.14
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE
SCHEDULE
AGREEMENT BETWEEN
THE GOVERNMENT OF THE REPUBLIC OF MALTA
AND 
THE GOVERNMENT OF THE FRENCH REPUBLIC
FOR THE AVOIDANCE OF DOUBLE TAXATION AND
THE PREVENTION OF FISCAL EVASION
WITH RESPECT TO TAXES ON INCOME AND CAPITAL
The Government of the Republic of Malta and the Government of the French
Republic desiring to conclude an Agreement for the avoidance of double taxation
and the prevention of fiscal evasion with respect to taxes on income have agreed as
follows:
CHAPTER I
Scope of the Agreement
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
(1) This Agreement shall apply to taxes on income and on capital imposed on
behalf of each Contracting State or of its political subdivisions or local authorities,
irrespective of the manner in which they are levied.
(2) There shall be regarded as taxes on income and on capital all taxes imposed
on total income, on total capital, or on elements of income or of capital, including
taxes on gains from the alienation of movable or immovable property, taxes on the
total amounts of wages or salaries paid by enterprises, as well as taxes on capital
appreciation.
(3) The existing taxes to which the Agreement shall apply are:
( a ) in the case of France: 
(i) the income tax;
(ii) the corporation tax; including any withholding tax, prepayment
(precompte) or advance payment with respect to the aforesaid
taxes; 
(iii) the solidarity tax on wealth;
(hereinafter referred to as "French tax'');
( b ) in the case of Malta:
the income tax and surtax including prepayments of tax whether made
by deduction at source or otherwise,
(hereinafter referred to as "Malta tax").
(4) The Agreement shall apply also to any identical or substantially similar
taxes which are imposed after the date of signature of this Agreement in addition to,
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE g S.L.123.14 3
or in place of, the existing taxes. The competent authorities of the Contracting States
shall notify to each other any substantial changes which have been made in their
respective taxation laws.
CHAPTER II
Definitions
ARTICLE 3
General Definitions
(1) In this Agreement:
( a ) the term "France" means the European and overseas departments
(Guadeloupe, Guyane, Martinque and Reunion) of the French Republic, and any area
outside the territorial sea of those departments which is, in accordance with
international law, an area within which France may exercise rights with respect to
the sea-bed and subsoil and their natural resources;
( b ) the term "Malta" means the Republic of Malta and includes in addition to the
Island of Malta, the Island of Gozo and the other islands of the Maltese Archipelago,
together with the territorial waters thereof, and any area outside the territorial sea of
Malta which, in accordance with international law, has been or may hereafter be
designated, under the law of Malta concerning the Continental Shelf, as an area
within which the rights of Malta with respect to the sea bed and subsoil and their
natural resources may be exercised;
( c ) the term "person" means an individual, a company and any other body of
persons;
( d ) the term "company" means any body corporate or any entity which is treated
as a body corporate for tax purposes;
( e ) the terms "enterprise of a Contracting State" and "enterprise of the other
Contracting State" mean respectively an enterprise carried on by a resident of a
Contracting State and an enterprise carried on by a resident of the other Contracting
State;
( f ) the term "nationals" means:
(i) in respect of France, all individuals possessing the nationality of
France;
(ii) in respect of Malta all citizens of Malta as provided for in Chapter III of
the Constitution of Malta and in the Maltese Citizenship Act;
(iii) all legal persons, partnerships and associations deriving their status as
such from the law in force in a Contracting State;
( h ) the term "international traffic" means any transport by ship or aircraft
operated by an enterprise which has its place of effective management in a
Contracting State, except when the ship or aircraft is operated solely between places
in the other Contracting State;
( i ) the term "competent authority" means -
(i) in the case of France, the Minister of Economy and Finance or his
authorised representative;
(ii) in the case of Malta, the Minister responsible for finance or his
authorised representative.
4 g S.L.123.14
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE
(2) As regards the application of the Agreement by a Contracting State, any
term not defined therein shall have the meaning which it has under the laws of that
State concerning the taxes to which the Agreement applies. The meaning of a term
under the taxation law of that State shall have priority over the meaning provided for
such term in other branches of law of that State.
ARTICLE 4
Fiscal Domicile
(1) For the purpose of this Agreement, the term "resident of a Contracting State"
means any person who, under the law of that State, is liable to taxation therein by
reason of his domicile, residence, place of management or any other criterion of a
similar nature. But this term does not include any person who is liable to tax in that
Contracting State in respect only of income from sources therein or capital situated
in that State.
(2) Where by reason of the provisions of paragraph (1) an individual is a
resident of both Contracting States, then his status shall be determined as follows:
( a ) he shall be deemed to be a resident of the Contracting State in which he
has a permanent home available to him. If he has a permanent home
available to him in both Contracting States, he shall be deemed to be a
resident of the Contracting State with which his personal and economic
relations are closest (centre of vital interests);
( b ) if the Contracting State in which he has his centre of vital interests
cannot be determined, or if he has not a permanent home available to
him in either Contracting State, he shall be deemed to be a resident of
the Contracting State in which he has a habitual abode;
( c ) if he has a habitual abode in both Contracting States or in neither of
them, he shall be deemed to be a resident of the Contracting State of
which he is a national;
( d )  if he is a national of both Contracting States or of neither of them, the
competent authorities of the Contracting States shall settle the question
by mutual agreement.
(3) Where by reason of the provisions of paragraph (1) a person other than an
individual is a resident of both Contracting States, then it shall be deemed to be a
resident of the Contracting State in which its place of effective management is
situated.
ARTICLE 5
Permanent Establishment
(1) For the purposes of this Agreement, the term "permanent establishment"
means a fixed place of business through which the business of an enterprise is
wholly or partly carried on.
(2) The term "permanent establishment" shall include especially:
( a ) a place of management; 
( b ) a branch;
( c ) an office;
( d ) a factory;
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE g S.L.123.14 5
( e ) a workshop; and
( f ) a mine, an oil or gas well, a quarry or any other place of extraction of
natural resources including an offshore drilling site.
(3) A building site or construction or installation project or supervisory
activities in connection therewith shall constitute a permanent establishment
provided that such site, project or activities last for more than twelve months.
(4) Notwithstanding the preceding provisions of this Article, the term
"permanent establishment" shall be deemed not to include-
( a ) the use of facilities solely for the purpose of storage, display or delivery
of goods or merchandise, belonging to the enterprise;
( b ) the maintenance of a stock of goods or merchandise belonging to the
enterprise solely for the purpose of storage, display or delivery;
( c ) the maintenance of a stock of goods or merchandise belonging to the
enterprise solely for the purpose of processing by another enterprise;
( d ) the maintenance of a fixed place of business solely for the purpose of
purchasing goods or merchandise, or for collecting information, for the
enterprise; 
( e ) the maintenance of a fixed place of business solely for the purpose of
carrying on, for the enterprise, any other activity, if it has a preparatory
or auxiliary character;
( f ) the maintenance of a fixed place of business solely for any combination
of activities mentioned in sub-paragraphs ( a ) to ( e ) of this paragraph,
provided that the overall activity of the fixed place of business resulting
from this combination is of a preparatory or auxiliary character.
(5) Notwithstanding the provisions of paragraphs (1) and (2), if a person - other
than an agent of an independent status to whom paragraph (6) applies - is acting on
behalf of an enterprise and has, and habitually exercises, in a Contracting State an
authority to conclude contracts in the name of the enterprise, that enterprise shall be
deemed to have a permanent establishment in that State in respect of any activities
which that person undertakes for the enterprise, unless the activities of such person
are limited to those mentioned in paragraph (4) which, if exercised through a fixed
place of business, would not make this fixed place of business a permanent
establishment by virtue of that paragraph.
(6) An enterprise shall not be deemed to have a permanent establishment in a
Contracting State merely because it carries on business in that State through a
broker, general commission agent or any other agent of an independent status, where
such persons are acting in the ordinary course of their business.
(7) The fact that a company which is resident of a Contracting State controls or
is controlled by a company which is a resident of the other Contracting State, or
which carries on business in that other State (whether through a permanent
establishment or otherwise), shall not itself constitute either company a permanent
establishment of the other.
6 g S.L.123.14
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE
CHAPTER III
Taxation of Income
ARTICLE 6
Income from Immovable Property
(1) Income from immovable property may be taxed in the Contracting State in
which such property is situated.
(2) The term "immovable property" shall be defined in accordance with the
taxation laws of the Contracting State in which the property in question is situated.
The term shall in any case include property accessory to immovable property, rights
to which the provisions of general law respecting landed property apply, usufruct of
immovable property and rights to variable or fixed payments as consideration for the
working of, or the right to work, mineral deposits, sources and other natural
resources; ships, boats and aircraft shall not be regarded as immovable property.
(3) The provisions of paragraph (1) shall apply to income derived from the
direct use, letting, or use in any other form of immovable property.
(4) The provisions of paragraphs (1) and (3) shall also apply to the income from
immovable property of an enterprise and to income from immovable property used
for the performance of professional services.
(5) Where the ownership of shares or other rights in a company or legal person
entitles the owner to the enjoyment of immovable property situated in a Contracting
State and held by that company or legal person, income derived by the owner from
the direct use, letting or use in any other form of his right or enjoyment may be taxed
in that State. The provisions of this paragraph shall apply notwithstanding the
provisions of Articles 7 and 14.
ARTICLE 7
Business Profits
(1) The profits of an enterprise of a Contracting State shall be taxable only in
that State unless the enterprise carries on business in the other Contracting State
through a permanent establishment situated therein. If the enterprise carries on
business as aforesaid, the profits of the enterprise may be taxed in the other State but
only so much of them as is attributable to that permanent establishment.
(2) Subject to the provisions of paragraph (3), where an enterprise of a
Contracting State carries on business in the other Contracting State through a
permanent establishment situated therein, there shall in each Contracting State be
attributed to that permanent establishment the profits which it might be expected to
make if it were a distinct and separate enterprise engaged in the same or similar
activities under the same or similar conditions and dealing wholly independently
with the enterprise of which it is a permanent establishment.
(3) In the determination of the profits of a permanent establishment, there shall
be allowed as deductions expenses which are incurred for the purposes of the
permanent establishment including executive and general administrative expenses so
incurred, whether in the State in which the permanent establishment is situated or
elsewhere.
(4) Insofar as it has been customary in a Contracting State to determine the
profits to be attributed to a permanent establishment on the basis of an
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE g S.L.123.14 7
apportionment of the total profits of the enterprise to its various parts, nothing in
paragraph (2) shall preclude that Contracting State from determining the profits to be
taxed by such an apportionment as may be customary; the method of apportionment
adopted shall, however, be such that the result shall be in accordance with the
principles embodied in this Article.
(5) No profits shall be attributed to a permanent establishment by reason of the
mere purchase by that permanent establishment of goods or merchandise for the
enterprise.
(6) For the purposes of the preceding paragraphs, the profits to be attributed to
the permanent establishment shall be determined by the same method year by year
unless there is good and sufficient reason to the contrary.
(7) Where profits include items of income which are dealt with separately in
other Articles of this Agreement, then the provisions of those Articles shall not be
affected by the provisions of this Article.
ARTICLE 8
Shipping and Air Transport
(1) Profits from the operation of ships and aircraft in international traffic shall
be taxable only in the Contracting State in which the place of effective management
of the enterprise is situated.
(2) If the place of effective management of a shipping enterprise is aboard a
ship, then it shall be deemed to be situated in the Contracting State in which the
home harbour is situated, or if there is no such home harbour, in the Contracting
State of which the operator of the ship is a resident.
(3) The provisions of paragraph (1) shall also apply to profits derived from the
participation in a pool, a joint business or in an international operating agency.
ARTICLE 9
Associated Enterprises
Where -
( a ) an enterprise of a Contracting State participates directly or indirectly in
the management, control or capital of an enterprise of the other
Contracting State; or
( b ) the same persons participate directly or indirectly in the management,
control or capital of an enterprise of a Contracting State and an
enterprise of the other Contracting State,
and in either case conditions are made or imposed between the two enterprises in
their commercial or financial relations which differ from those which would be made
between independent enterprises, then any profits which would, but for these
conditions, have accrued to one of the enterprises, but by reason of those conditions,
have not so accrued, may be included in the profits of that enterprise and taxed
accordingly.
ARTICLE 10
Dividends
(1) Dividends paid by a company which is a resident of a Contracting State to a
resident of the other Contracting State may be taxed in that other State.
8 g S.L.123.14
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE
(2) However, such dividends may be taxed in the Contracting State of which the
company paying the dividends is a resident, and according to the law of that State,
but -
( a ) where the dividends are paid by the company resident of France to a
resident of Malta who is the beneficial owner thereof, the French tax so
charged shall not exceed -
(i) 5 per cent of the gross amount of the dividends if the recipient is a
company which holds directly at least 10 per cent of the capital of
the company paying the dividends;
(ii) in all other cases, 15 per cent of the gross amount of the
dividends;
( b ) where the dividends are paid by a company resident of Malta to a
resident of France who is the beneficial owner thereof -
(i) Malta tax shall not exceed that chargeable on the company paying
the dividends in respect of the profits so distributed;
(ii) notwithstanding the provisions of sub-paragraph (i) Malta tax
shall not exceed 15 per cent of the gross amount of the dividends
if such dividends are paid out of gains or profits earned in any
year in respect of receipt of tax benefits under the provisions
regulating aids to industries in Malta, and the shareholder submits
returns and accounts to the taxation authorities of Malta in respect
of his income liable to Malta tax for the relative year of
assessment.
This paragraph shall not affect the taxation of the company in respect of the
profits out of which the dividends are paid.
(3) The term "dividends" as used in this Article means income from shares,
"jouissance" shares or "jouissance" rights, mining shares, founders shares or other
rights, not being debt-claims, participating in profits, as well as income from other
corporate rights which is subjected to the same taxation treatment as income from
shares by the taxation law of the State of which the company making the distribution
is a resident.
(4) The provisions of paragraphs (1) and (2) shall not apply if the recipient of
the dividends, being a resident of a Contracting State, carries on business in the other
Contracting State of which the company paying the dividends is a resident, through a
permanent establishment situated therein, or performs in that other State
professional services from a fixed base situated therein and the holding in respect of
which the dividends are paid is effectively connected with such permanent
establishment or fixed base. In such a case the provisions of Article 7 or Article 14,
as the case may be, shall apply.
(5) ( a ) A resident of Malta who receives from a company which is a resident
of France dividends which, if received by a resident of France, would entitle such
resident to a fiscal credit (avoir fiscal), shall be entitled to a payment from the
French Treasury equal to such credit (avoir fiscal) subject to the deduction of the tax
provided for in sub-paragraph ( a )(ii) of paragraph (2) of this Article.
( b ) The provisions of sub-paragraph ( a ) of this paragraph shall apply only to a
resident of Malta, being either -
(i) an individual; or
(ii) a company which does not control the company paying the dividends;
for the purposes of this sub-paragraph, a company shall be deemed to
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE g S.L.123.14 9
control another company when, either alone or together with one or
more associated companies it controls directly or indirectly at least 10
per cent of the voting power of the other company, and two companies
shall be deemed to be associated if one is controlled directly or
indirectly by the other or both are controlled directly or indirectly by a
third company in the manner aforesaid. 
( c ) The provisions of sub-paragraph ( a ) of this paragraph shall not apply if the
recipient of the payment from the French Treasury provided for under sub-paragraph
( a ) of this paragraph is not subject to Malta tax in respect of that payment.
( d ) Payments from the French Treasury provided for under sub-paragraph ( a ) of
this paragraph shall be deemed to be dividends for the purposes of this Agreement.
(6) ( a ) Where the prepayment (precompte) is levied in respect of dividends
paid by a company which is a resident of France to a resident of Malta who is not
entitled to the payment from the French Treasury referred to in paragraph (1) of this
Article with respect to such dividends, that resident of Malta shall be entitled to the
refund of the prepayment, subject to the deduction of tax with respect to the
refunded amount in accordance with paragraph (2) of this Article.
( b ) Amounts refunded under the provisions at sub-paragraph ( a ) of this
paragraph shall be deemed to be dividends for the purposes of this Agreement.
(7) Where a company resident of Malta has in France a permanent
establishment, the profits of this permanent establishment shall, after having borne
the French corporation tax, be liable to a tax the rate of which shall not exceed 10
per cent, according to the law of France.
ARTICLE 11
Interest
(1) Interest arising in a Contracting State and paid to a resident of the other
Contracting State may be taxed in that other State.
(2) However, such interest may be taxed in the Contracting State in which it
arises, and according to the law of that State, but if the recipient is the beneficial
owner of the interest, the tax so charged shall not exceed 10 per cent of the gross
amount of the interest.
(3) Notwithstanding the provisions of paragraph (2), any such interest as is
mentioned in paragraph (1) shall be taxable only in the Contracting State of which
the beneficiary is a resident, if such interest is payable on loans granted or
guaranteed by that State or a statutory body thereof.
(4) The term "interest" as used in this Article means income from debt-claims of
every kind, whether or not secured by mortgage, and whether or not carrying a right
to participate in the debtor’s profits, and in particular, income from government
securities and income from bonds or debentures, including premiums and prizes
attaching to bonds or debentures. Penalty charges for late payment shall not be
regarded as interest for the purpose of this Article.
(5) The provisions of paragraphs (1) and (2) shall not apply if the recipient of
the interest, being a resident of a Contracting State, carries on business in the other
Contracting State in which the interest arises, through a permanent establishment
situated therein, or performs in that other State professional services from a fixed
base situated therein, and the debt-claim in respect of which the interest is paid is
effectively connected with such permanent establishment or fixed base. In such a
case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
10 g S.L.123.14
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE
(6) Interest shall be deemed to arise in a Contracting State when the payer is
that State itself, a political subdivision, a local authority, a statutory body thereof or
a resident of that State. Where, however, the person paying the interest, whether he
is a resident of a Contracting State or not, has in a Contracting State a permanent
establishment in connection with which the indebtedness on which the interest is
paid was incurred, and such interest is borne by such permanent establishment, then
such interest shall be deemed to arise in the Contracting State in which the
permanent establishment is situated.
(7) Where, owing to a special relationship between the payer and the recipient
or between both of them and some other person, the amount of the interest paid,
having regard to the debt-claim for which it is paid, exceeds the amount which
would have been agreed upon by the payer and the recipient in the absence of such
relationship, the provisions of this Article shall apply only to the last-mentioned
amount. In that case, the excess part of the payment shall remain taxable according
to the law of each Contracting State, due regard being had to the other provisions of
this Agreement.
ARTICLE 12
Royalties
(1) Royalties arising in a Contracting State and paid to a resident of the other
Contracting State may be taxed in that other State.
(2) However, such royalties may be taxed in the Contracting State in which they
arise and according to the law of that State, but if the recipient is the beneficial
owner of the royalties, the tax so charged shall not exceed 10 per cent of the amount
of the royalties.
(3) Notwithstanding the provisions of paragraph (2), payments of any kind
received as a consideration for the use of, or the right to use, any copyright of
literary, artistic or scientific work, including works recorded for broadcasting or
television, shall be taxable only in the Contracting State of which the beneficiary is a
resident, if such resident is the beneficial owner of the payments.
(4) The term "royalties" as used in this Article means payments of any kind
received as a consideration for the use of, or the right to use, any copyright of
literary, artistic or scientific work including cinematographic films and works
recorded for broadcasting or television, any patent, trade mark, design or model,
plan, secret formula or process or for information concerning industrial, commercial
or scientific experience.
(5) The provisions of paragraphs (1), (2) and (3) shall not apply if the recipient
of the royalties, being a resident of a Contracting State, carries on business in the
other Contracting State in which the royalties arise, through a permanent
establishment situated therein, or performs in that other State professional services
from a fixed base situated therein, and the right or property in respect of which the
royalties are paid is effectively connected with such permanent establishment or
fixed base. In such a case, the provisions of Article 7 or Article 14, as the case may
be, shall apply.
(6) Royalties shall be deemed to arise in a Contracting State when the payer is
that State itself, a political subdivision, a local authority, a statutory body thereof or
a resident of that State. Where, however, the person paying the royalties, whether he
is a resident of a Contracting State or not, has in a Contracting State a permanent
establishment with which the right or property in respect of which the royalties are
paid is effectively connected, and such royalties are borne by such permanent
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE g S.L.123.14 11
establishment, then such royalties shall be deemed to arise in the Contracting State
in which the permanent establishment is situated.
(7) Where, owing to a special relationship between the payer and the recipient
or between both of them and some other person, the amount of the royalties paid,
having regard to the use, right or information for which they are paid, exceeds the
amount which would have been agreed upon by the payer and the recipient in the
absence of such relationship, the provisions of this Article shall apply only to the
last-mentioned amount. In that case, the excess part of the payments shall remain
taxable according to the law of each Contracting State, due regard being had to the
other provisions of this Agreement.
ARTICLE 13
Capital Gains
(1) Gains from the alienation of immovable property, as defined in paragraph
(2) of Article 6 or from the alienation of shares or comparable interest in a real
property cooperative or in a company the assets of which consist directly or through
one or more other companies or legal persons principally of immovable property,
may be taxed in the Contracting State in which such property is situated.
(2) Gains from the alienation of movable property forming part of the business
property of a permanent establishment which an enterprise of a Contracting State has
in the other Contracting State or of movable property pertaining to a fixed base
available to a resident of a Contracting State in the other Contracting State for the
purpose of performing professional services, including such gains from the
alienation of such a permanent establishment (alone or together with the whole
enterprise) or of such a fixed base, may be taxed in the other State. However, gains
from the alienation of movable property pertaining to the operation of ships and
aircraft operated in international traffic shall be taxable only in the Contracting State
in which the place of effective management of the enterprise is situated.
(3) Gains from the alienation of shares forming part of a substantial interest in
the capital of a company which is a resident of a Contracting State may be taxed in
that State and according to the law of that State. For the purposes of this paragraph,
a substantial interest shall be deemed to exist when the alienator, alone or together
with associated or related persons, holds directly or indirectly shares which together
give right to 25 per cent or more of the company profits.
(4) Gains from the alienation of any property other than those mentioned in
paragraphs (1), (2) and (3), shall be taxable only in the Contracting State of which
the alienator is a resident.
ARTICLE 14
Independent Personal Services
(1) Income derived by a resident of a Contracting State in respect of
professional services or other independent activities of a similar character shall be
taxable only in that State. However, such income may be taxed in the other
Contracting State in the following circumstances:
( a ) if he has a fixed base regularly available to him in the other Contracting
State for the purpose of performing his activities (in which case only so
much of the income as is attributable to that fixed base may be taxed in
that other Contracting State); or
( b ) if his stay in the other Contracting State is for a period or periods
12 g S.L.123.14
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE
amounting to or exceeding in the aggregate 183 days during any
calendar year.
(2) The term "professional services" includes, especially, independent
scientific, literary, artistic, educational or teaching activities as well as the
independent activities of physicians, lawyers, engineers, architects, dentists and
accountants.
ARTICLE 15
Dependent Personal Services
(1) Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other
similar remuneration derived by a resident of a Contracting State in respect of an
employment shall be taxable only in that State unless the employment is exercised in
the other Contracting State. If the employment is so exercised, such remuneration as
is derived therefrom may be taxed in that other State.
(2) Notwithstanding the provisions of paragraph (1), remuneration derived by a
resident of a Contracting State in respect of an employment exercised in the other
Contracting State shall be taxable only in the first-mentioned State if -
( a ) the recipient is present in the other State for a period or periods not
exceeding in the aggregate 183 days in the calendar year concerned; and
( b ) the remuneration is paid by, or on behalf of, an employer who is not a
resident of the other State; and
( c ) the remuneration is not borne by a permanent establishment or a fixed
base which the employer has in the other State.
(3) Notwithstanding the preceding provisions of this Article, remuneration in
respect of an employment exercised aboard a ship or aircraft in international traffic
may be taxed in the Contracting State in which the place of effective management of
the enterprise is situated.
ARTICLE 16
Directors’ Fees
Directors’ fees and similar payments derived by a resident of a Contracting State
in his capacity as a member of the board of directors or other similar organ of a
company which is a resident of the other Contracting State may be taxed in that other
State.
ARTICLE 17
Artistes and Athletes
(1) Notwithstanding the provisions of Articles 14 and 15, income derived by
entertainers, such as theatre, motion picture, radio or television artistes, and
musicians, and by athletes, from their personal activities as such may be taxed in the
Contracting State in which these activities are exercised.
(2) Where income in respect of personal activities as such of an entertainer or
athlete accrues not to that entertainer or athlete himself but to another person that
income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the
Contracting State in which the activities of the entertainer or athlete are exercised.
(3) Notwithstanding the provisions of paragraph (1), remuneration or profits
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE g S.L.123.14 13
and wages, salaries and other similar income derived by entertainers and athletes
from their personal activities as such in a Contracting State shall be taxable only in
the other Contracting State if their visit to the first Contracting State is supported
substantially from the public funds of that other Contracting State, one of its
political subdivisions or local authorities or of a statutory body thereof.
(4) Notwithstanding the provisions of paragraph (2), where income in respect of
personal activities as such of entertainers and athletes in a Contracting State accrues
not to that entertainer or athlete himself but to another person, notwithstanding the
provisions of Articles 7, 14 and 15, that income shall be taxable only in the other
Contracting State if this person is supported substantially from the public funds of
that other Contracting State, one of its political subdivisions or local authorities or of
a statutory body thereof, or if this person is a non-profit organisation of that other
State.
ARTICLE 18
Pensions
(1) Subject to the provisions of paragraph (2) of Article 19, pensions and other
similar remuneration, and annuities paid to a resident of a Contracting State in
consideration of past employment shall be taxable only in that State.
(2) Notwithstanding the provisions of paragraph (1), pensions and other
payments made under the social security legislation of a Contracting State shall be
taxable only in that State.
(3) As used in this Article -
( a ) the term "pensions and other similar remuneration" means periodic
payments made after retirement in consideration of past employment, or
by way of compensation for injuries received in connection with past
employment;
( b ) the term "annuity" means a stated sum paid periodically during life, or
during a specified or ascertained period of time, under an obligation to
make the payments in return for adequate and full consideration in
money or money’s worth.
ARTICLE 19
Government Service
(1) ( a ) Remuneration, other than a pension, paid by a Contracting State or a
political subdivision or a local authority thereof to any individual in respect of
services rendered to that State or subdivision or local authority thereof shall be
taxable only in that State.
( b ) However, such remuneration shall be taxable only in the other Contracting
State if the services are rendered in that State and the recipient is a resident of that
other Contracting State who -
(i) is a national of that State; or
(ii) did not become a resident of that State solely for the purpose of
performing the services.
(2) ( a ) Any pension paid by, or out of funds created by, a Contracting State or
a political subdivision or a local authority thereof to any individual in respect of
services rendered to that State or subdivision or local authority thereof shall be
taxable only in that State.
14 g S.L.123.14
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE
( b ) However, such pension shall be taxable only in the other Contracting State if
the recipient is a national of and a resident of that State.
(3) The provisions of Articles 15, 16 and 18 shall apply to remuneration and
pensions in respect of services rendered in connection with any business carried on
by one of the Contracting States or a political subdivision or a local authority
thereof.
ARTICLE 20
Students
(1) Payments which a student or business apprentice who is or was immediately
before visiting a Contracting State a resident of the other Contracting State and who
is present in the first-mentioned Contracting State solely for the purpose of his
education or training receives for the purpose of his maintenance, education or
training shall not be taxed in that State, provided that such payments are made to him
from sources outside that State.
(2) Remuneration which a student or business apprentice who is or was
immediately before visiting a Contracting State a resident of the other Contracting
State and who is present in the first-mentioned Contracting State solely for the
purpose of his education or training derives from services rendered in that State shall
not be taxed in that State provided that such services are in connection with his
education or training or that the remuneration of such services is necessary to
supplement the resources available to him for the purpose of his maintenance.
ARTICLE 21
Teachers and Researchers
(1) A teacher or researcher who is or was immediately before visiting a
Contracting State a resident of the other Contracting State, and who is present in the
first-mentioned Contracting State for the purpose of teaching or engaging in research
shall be exempt from tax in that State for a period not exceeding two years on
remuneration in respect of such activities.
(2) This Article shall not apply to income from research if such research is
undertaken not in the public interest but primarily for the private benefit of a specific
person or persons.
ARTICLE 22
Other Income
(1) Items of income of a resident of a Contracting State, wherever arising, not
dealt with in the foregoing Articles of this Agreement shall be taxable only in that
State.
(2) The provisions of paragraph (1) shall not apply if the recipient of the
income, being a resident of a Contracting State, carries on business in the other
Contracting State through a permanent establishment situated therein, or performs in
that other State professional services from a fixed base situated therein, and the right
or property in respect of which the income is paid is effectively connected with such
permanent establishment or fixed base. In such a case the provisions of Article 7 or
Article 14, as the case may be, shall apply.
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE g S.L.123.14 15
CHAPTER IV
Taxation of Capital
ARTICLE 23
Capital
(1) Capital represented by immovable property, as defined in paragraph (2) of
Article 6, may be taxed in the Contracting State in which such property is situated.
Capital represented by shares or other rights in a company or legal person the assets
of which consist principally, directly or through one or more other companies or
legal person, of immovable property situated in a Contracting State or of rights
connected with such immovable property may be taxed in that State.
(2) Capital represented by movable property forming part of the business
property of a permanent establishment of an enterprise, or by movable property
pertaining to a fixed base used for the performance of professional services may be
taxed in the Contracting State in which the permanent establishment or fixed base is
situated.
(3) Ships and aircraft operated in international traffic and movable property
pertaining to the operation of such ships and aircraft shall be taxable only in the
Contracting State in which the place of effective management of the enterprise is
situated.
(4) All other elements of capital of a resident of a Contracting State shall be
taxable only in that State.
CHAPTER V
Elimination of Double Taxation
ARTICLE 24
Elimination of Double Taxation
(1) In the case of France, double taxation shall be avoided in the following
manner:
( a ) Income arising in Malta, which may be taxed or shall be taxable only in that
State in accordance with the provisions of this Agreement, shall be taken into
account for the computation of the French tax where the beneficiary of such income
is a resident of France and where such income is not exempted from corporation tax
according to French domestic law. In that case, the Malta tax shall not be deductible
from such income, but the beneficiary shall be entitled to a tax credit against French
tax. Such tax credit shall be equal -
(i) in the case of income which, according to the provisions of the
Agreement, shall be taxable only in Malta, to the amount of French tax
attributable to such income;
(ii) in the case of income which, according to the provisions of the
Agreement, may be taxed in Malta, to the amount of tax paid in Malta in
accordance with the provisions of the Agreement; however, such tax
credit shall not exceed the amount of French tax attributable to such
income.
( b ) A resident of France who owns capital which may be taxed in Malta
according to the provisions of the Agreement may also be taxed in France in respect
16 g S.L.123.14
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE
of such capital. The French tax shall be computed by allowing a tax credit equal to
the amount of the tax paid in Malta on such capital. However, such tax credit shall
not exceed the amount of the French tax attributable to such capital.
( c ) It is understood that the term ''amount of French tax attributable to such
income'' as used in sub-paragraph ( a ) means -
(i) where the tax on such income is computed by applying a proportional
rate, the amount of the net income concerned multiplied by the rate
which actually applies to that income;
(ii) where the tax on such income is computed by applying a progressive
scale, the amount of the net income concerned multiplied by the rate
resulting from the ratio of the tax actually payable on the total net
income taxable in accordance with French law to the amount of that
total net income.
This interpretation shall apply by analogy to the term ''amount of French tax
attributable to such capital'' as used in sub-paragraph ( b ).
( d ) (i) It is understood that the term ''amount of tax paid in Malta'' as used in
sub-paragraphs ( a ) and ( b ) means the amount of Malta tax effectively and
definitively borne in respect of the income or the items of capital in question, in
accordance with the provisions of the Agreement, by the beneficiary or owner
thereof who is a resident of France.
(ii) Notwithstanding the provisions of sub-paragraph (i), in the case of
income referred to in Articles 10, 11 and 12, arising in Malta and paid to a
beneficiary who is a resident of France by a person to whom the Agreement applies,
Malta tax shall be deemed to have been paid as follows:
( aa ) on dividends, at the rate of 15 per cent as provided in paragraph
2( b )(ii) of Article 10;
( bb ) on interest, at the rate of 10 per cent as provided in paragraph (2)
of Article 11; and
( cc ) on royalties, other than those referred to in paragraph (3) of
Article 12, at the rate of 10 per cent as provided in paragraph (2)
of the said Article.
Relief from French tax by virtue of this sub-paragraph (ii) shall be given for
a period of ten years only, beginning with the date on which the Protocol for the 8th
of July, 1994, entered into force. This period may, however, be extended by
agreement between the Contracting States.
(2) In the case of Malta, double taxation shall be eliminated as follows:
Subject to the provisions of the law of Malta regarding the allowance of a credit
against Malta tax in respect of foreign tax, where, in accordance with the provisions
of this Agreement, there is included in a Malta assessment income from sources
within France, or elements of capital situated in France, the French tax on such
income or elements of capital, as the case may be, shall be allowed as a credit
against the relative Malta tax payable thereon.
(3) Where the Agreement provides that income arising in a Contracting State
shall be relieved from tax in that State, either in full or in part, and, under the law in
force in the other Contracting State, such income is subject to tax by reference to the
amount thereof which is remitted to or received in that other State and not by
reference to the full amount thereof, then the relief to be allowed in the first-
mentioned State shall apply only to so much of the income as is remitted to or
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE g S.L.123.14 17
received in the other State.
CHAPTER VI
Special Provisions
ARTICLE 25
Non-Discrimination
(1) The nationals of the Contracting State, whether or not they are residents of
one of the Contracting States, shall not be subjected in the Contracting State to any
taxation or any requirement connected therewith which is other or more burdensome
than the taxation and connected requirements to which nationals of that other State
in the same circumstances are or may be subjected. It is understood that an
individual, legal person, partnership or association who is a resident of a Contracting
State is not placed in the same circumstances as an individual, legal person,
partnership or association who is not a resident of that State, even if, in the case of
legal persons, partnerships or associations, those entities are considered, under sub-
paragraph ( f ) of paragraph (1) of Article 3, as nationals of the Contracting State of
which they are residents.
(2) The taxation on a permanent establishment which an enterprise of a
Contracting State has in the other Contracting State shall not be less favourably
levied in that other State than the taxation levied on enterprises of that other State
carrying on the same activities.
This provision shall not be construed as obliging a Contracting State to grant to
residents of the other Contracting State any personal allowances, reliefs and
reductions for taxation purposes on account of civil status or family responsibilities
which it grants to its own residents.
(3) Except where the provisions of Article 9, paragraph (7) of Article 11, or
paragraph (7) of Article 12, apply interest, royalties and other disbursements paid by
an enterprise of a Contracting State to a resident of the other Contracting State shall,
for the purpose of determining the taxable profits of such enterprise, be deductible
under the same condition as if they had been paid to a resident of the first-mentioned
State.
Similarly, any debts of an enterprise of a Contracting State to a resident of the
other Contracting State shall, for the purpose of determining the taxable capital of
such enterprise, be deductible as if they had been contracted to a resident of the first-
mentioned State.
(4) Enterprises of a Contracting State, the capital of which is wholly or partly
owned or controlled, directly or indirectly by one or more residents of the other
Contracting State, shall not be subjected in the first-mentioned Contracting State to
any taxation or any requirement connected therewith which is other or more
burdensome than the taxation and connected requirements to which other similar
enterprises of that first-mentioned State are or may be subjected.
(5) In this Article, the term "taxation" means taxes of every kind and
description.
ARTICLE 26
Mutual Agreement Procedure
(1) Where a resident of a Contracting State considers that the actions of one or
18 g S.L.123.14
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE
both of the Contracting States result or will result for him in taxation not in
accordance with this Agreement, he may, notwithstanding the remedies provided by
the national laws of those States, present his case to the competent authority of the
Contracting State of which he is resident or, if his case comes under paragraph (1) of
Article 25, to that of the Contracting State of which he is a national. This case must
be presented within three years of the first notification of the action giving rise to
taxation not in accordance wish the Agreement.
(2) The competent authority shall endeavour, if the objection appears to it to be
justified and if it is not itself able to arrive at an appropriate solution, to resolve the
case by mutual agreement with the competent authority of the other Contracting
State, with a view to the avoidance of double taxation not in accordance with the
Agreement; any agreement reached shall be implemented notwithstanding any time
limits in the national laws of the Contracting State.
(3) The competent authorities of the Contracting States shall endeavour to
resolve by mutual agreement any difficulties arising as to the application of the
Agreement.
In particular, the competent authorities of the Contracting States may consult
together to endeavour to agree -
( a ) to the same attribution in both Contracting States of the profits
attributable to a permanent establishment situated in a Contracting State
of an enterprise of the other Contracting State;
( b ) to the same allocation of income between a resident of a Contracting
State and any associated person referred to in Article 9.
They may also consult together for the elimination of double taxation in cases not
provided for in the Agreement.
(4) The competent authorities of the Contracting States may communicate with
each other directly for the purpose of reaching an agreement in the sense of the
preceding paragraphs. When it seems advisable in order to reach agreement to have
an oral exchange of opinions, such exchange may take place through a Commission
consisting of representatives of the competent authorities of the Contracting State.
(5) The competent authorities of the Contracting States may by mutual
agreement settle the mode of application of this Agreement and, especially, the
requirements to which the residents of a Contracting State shall be subjected in order
to obtain the tax reliefs or exemptions provided for by this Agreement.
ARTICLE 27
Exchange of Information
(1) The competent authorities of the Contracting States shall exchange such
information as is necessary for the carrying out of this Agreement or for the
domestic laws of the Contracting States concerning taxes covered by this Agreement
in so far as the taxation thereunder is not contrary to this Agreement. Any
information received by a Contracting State shall be treated as secret in the same
manner as information obtained under domestic laws of that State and shall be
disclosed only to persons or authorities (including a court or administrative body)
involved in the assessment or collection of, the enforcement of prosecution in
respect of, or the determination of appeals in relation to, the taxes which are the
subject of this Agreement. Such persons or authorities shall use the information only
for such purposes. These persons or authorities may disclose the information in
public court proceedings or in judicial decisions. 
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE g S.L.123.14 19
(2) In no case shall the provisions of paragraph (1) be construed so as to impose
on one of the Contracting States the obligation -
( a ) to carry out administrative measures at variance with the laws or the
administrative practice of that or of the other Contracting State;
( b ) to supply particulars which are not obtainable under the laws or in the
normal course of the administration of that or of the other Contracting
State;
( c ) to supply information which would disclose any trade, business,
industrial, commercial or professional secret or trade process, or
information, the disclosure of which would contrary to public policy
(ordre public).
ARTICLE 28
Diplomatic and Consular Officials
(1) Nothing in this Agreement shall affect the fiscal privileges of members of
diplomatic missions and their personal domestics, of members of consular missions,
or of members of permanent missions to international organisations under the
general rules of international law or under the provisions of special agreements.
(2) Notwithstanding the provisions of Article 4, an individual who is a member
of a diplomatic or consular or permanent mission of a Contracting State which is
situated in the other Contracting State or in a third State shall be deemed for the
purposes of this Agreement to be a resident of the sending State if -
( a ) in accordance with international law, he is not taxable in the receiving
State on income from sources outside that State; and
( b ) he is liable in the sending State to the same obligations in relation to tax
on his total world income as are residents of that sending State.
(3) This Agreement shall not apply to international organisations, to organs and
officials thereof and to persons who are members of a diplomatic or consular or
permanent mission of a third State, being preset in a Contracting State and not
treated in either Contracting State as residents in respect of taxes on income and
capital.
ARTICLE 29
Territorial Extension
(1) This Agreement may be extended, either in its entirety or with any necessary
modifications, to the overseas territories of the French Republic which imposes taxes
substantially similar in character to those to which the Agreement applies. Any such
extension shall take effect from such date and subject to such modifications and
conditions, including conditions as to termination, as may be specified and agreed
between the Contracting States in notes to be exchanged through diplomatic
channels or in any other manner in accordance with their constitutional procedures.
(2) Unless otherwise agreed by both Contracting States, the termination of the
Agreement by one of them under Article 31 shall also terminate, in the manner
provided for in that Article, the application of the Agreement to any territory to
which it has been extended under this Article.
20 g S.L.123.14
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE
CHAPTER VII
Final Provisions
ARTICLE 30
Entry into Force
(1) Each Contracting State shall notify to the other the completion of the
procedure required by its law for the bringing into force of this Agreement. This
Agreement shall enter into force on the first day of the second month following the
month in which the later of these notifications has been given.
(2) Its provisions shall apply for the first time -
( a ) as regards taxes withheld at source, to amounts payable on or after the
date of entry into force of this Agreement;
( b ) as regards other taxes on income, to income derived during the calendar
year in which the Agreement entered into force, or relating to the
accounting period ending during this year.
ARTICLE 31
Termination
(1) This Agreement shall remain in force indefinitely. However, after 1981,
each Contracting State may terminate the Agreement by giving at least six months
written notice through diplomatic channels.
(2) In such an event, its provisions shall apply for the last time -
( a ) as regards taxes withheld at source, the sums payable before or on the
31st December of the calendar year during which the termination has
been notified;
( b ) as regards other taxes on income, to income derived during the calendar
year during which the termination has been notified or relating to the
accounting period ending during such year.
IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed
this Agreement.
DONE at Valletta this twenty fifth day of July 1977, in duplicate, in the French
and English languages, both texts being equally authentic.
For the Government of the
French Republic
SERGE GELADE
For the Government of the 
Republic of Malta 
JOSEPH ABELA
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE g S.L.123.14 21
PROTOCOL
At the time of signature of the Agreement between the Government of the
Republic of Malta and the Government of the French Republic for the Avoidance of
Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on
Income, the undersigned have agreed upon the following provisions.
I. In respect of Article 5, an insurance enterprise of a Contracting State shall
be deemed to have a permanent establishment in the other Contracting State if it
collects premiums and insures risks therein.
II. In respect of paragraphs (1) and (2) of Article 7, where an enterprise of a
Contracting State sells goods or merchandise or carries on business in the other
Contracting State through a permanent establishment situated therein, the profits of
this permanent establishment are not determined on the basis of the total amount
received by the enterprise, but are determined only on the basis of the remuneration
which is attributable to the actual activity of the permanent establishment for such
sales or business. In the case of contracts for the survey, supply, installation or
construction of industrial, commercial or scientific equipment or premises, or of
public works, when the enterprise has a permanent establishment the profits of such
permanent establishment are not determined on the basis of the total amount of the
contract, but are determined only on the basis of that part of the contract which is
effectively carried out by the permanent establishment in the Contracting State
where the permanent establishment is situated. The profits related to that part of the
contract which is carried out by the head office of the enterprise shall be taxable only
in the Contracting State of which the enterprise is a resident.
III. In respect of paragraph (1) of Article 7, payments of any kind received as a
consideration for the use of, or the right to use, industrial, commercial or scientific
equipment shall be deemed to be profits of an enterprise to which the provisions of
Article 7 apply. Similarly, payments received as a consideration for studies or
surveys of a scientific, geological or technical nature, or for consultant or
supervisory services shall be deemed to be payments to which the provisions of
Article 7 apply.
IV. In respect of Article 8:
( a ) where profits derived from the operation of a ship in international
traffic by an enterprise whose place of effective management is situated
in Malta are exempt from tax under the provisions of article 86 of the
Merchant Shipping Act, or under any identical or similar provisions,
such profits may be taxed in France unless it is proved to the
satisfaction of the competent authority of France that not more than 25
per cent of the capital of the company owning the relative ship is
controlled, directly or indirectly, by persons not residents of Malta;
( b ) where a person who is a resident of France participates directly or
indirectly in the management, control or capital of such an enterprise,
such person shall be taxable in France in respect of that part of the
profits, derived by such enterprise and exempt from tax in Malta as
aforesaid, which is appropriate to the participating of such person in the
enterprise.
V. In respect of Article 10, it is understood that the term ''dividends'' also
includes income treated as a distribution by the taxation laws of the Contracting
State of which the company making the distribution is a resident.
VI. In respect of Articles 11 and 12, where any interest or royalties derived from
Malta are received by a resident of France, tax in Malta is charged on the amount of
22 g S.L.123.14
DOUBLE TAXATION RELIEF ON TAXES ON INCOME
WITH THE REPUBLIC OF FRANCE
the interest or royalties as reduced by all expenses properly attributable thereto. If
the tax so charged is in excess of 10 per cent of the gross amount of the interests or
royalties (that is before the deduction of the aforesaid expense), the tax is reduced so
as not to exceed 10 per cent of the gross interests or royalties.
VII. In respect of Article 25:
( a ) Nothing in paragraph (1) shall be construed as preventing France from
granting only to persons possessing French nationality the benefit of the exemption
of the gains derived from the alienation of immovable property or parts of
immovable property constituting the residence in France of French persons who are
not residents of France, as provided in Article 6 - 11 of the law no. 76.660 of July 19,
1976; and
( b ) Nothing in paragraph (3) shall be construed as preventing France from
applying the provision of Article 212 of the "Code General des Impots" as regards
interest paid by a French Company to a foreign mother Company.
VIII. ( a ) The provisions of the Agreement and of this Protocol - other than the
provisions of this paragraph - shall not apply to persons entitled to any special tax
benefit under:
(i) a law of either one of the Contracting States which has been identified
in an exchange of letters between the Contracting States; or
(ii) any substantially similar law subsequently enacted.
( b )  Without prejudice to the provisions of sub-paragraph ( a ), the provisions of
the Agreement and of this Protocol - other than the provisions of this paragraph -
shall not apply to:
(i) dividends paid by persons referred to in sub-paragraph (a); and
(ii) other items of income derived from persons referred to in sub-paragraph
( a ) by associated enterprises as defined in sub-paragraph ( a ) of ( b ) of
Article 9; and
(iii) shares or rights in persons referred to in sub-paragraph ( a ).
IN WITNESS WHEREOF the undersigned have signed the present Protocol which
shall have the same force and validity as if it were inserted word by word in the
Agreement.
DONE at Valletta this twenty fifth day of July 1977, in duplicate, in the French
and English languages, both texts being equally authentic.
For the Government of the
French Republic
SERGE GELADE
For the Government of the 
Republic of Malta 
JOSEPH ABELA
