<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>Article 10</td><td>0% (residence state only)</td><td>Provided resident is the beneficial owner</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Paid to a resident</td></tr></table>
Convention between the Government of the KINGDOM OF BAHRAIN and the Government of MALTA for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
The Government of the Kingdom of Bahrain and the Government of Malta, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:
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