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Malawi Dividends, Interest, Royalties

Last updated: 08-11-2006

 

Treaty

Malawi  (United Kingdom)

Article

Dividends, Interest, Royalties

Signed

June 8, 1969

In Force

July 6, 1964


Treaty  Malawi  (United Kingdom)
Article  Dividends, Interest, Royalties
Signed  June 8, 1969
In Force  July 6, 1964

Dividends, Interest, Royalties
EXCHANGE OF NOTES.
No. 181
     The Ministry of External Affairs of the Republic of Malawi presents its compliments to the Embassy of the Kingdom of the Netherlands in Lusaka and has the honour to refer to the Exchange of Notes between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of the Netherlands dated 20th and 27th December, 1962, extending on the basis therein specified, to the former Federation of Rhodesia and Nyasaland the provisions of the Convention between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at London on the 15th of October, 1948, as well as to the subsequent Exchange of Notes between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of the Netherlands dated 7th and 23rd December, 1963, whereby it was agreed that the aforesaid extension should remain in force, inter alia, to the then territory of Nyasaland after the dissolution of the Federation of Rhodesia and Nyasaland on the 31st December, 1963.
     On behalf of the Government of the Republic of Malawi, the Ministry has the honour to propose to the Government of the Kingdom of the Netherlands that the relations between the two States in the domain of the avoidance of double taxation be governed by the provisions of the above-mentioned Convention of 1948 as extended to the former Federation of Rhodesia and Nyasaland and later to the then territory of Nyasaland and that all references therein to the United Kingdom be construed as references to Malawi.
     If the foregoing proposal is acceptable to the Government of the Kingdom of the Netherlands, the Ministry has the honour to propose further that the present Note and the Embassy's affirmative reply thereto shall constitute an Agreement between the two Governments on this subject, which Agreement shall apply, as regards the Kingdom of the Netherlands, to the territory of the Kingdom in Europe, and shall enter into force, with retroactive effect as from 6th July, 1964, on the date on which the Government of the Kingdom of the Netherlands notifies the Government of the Republic of Malawi that the constitutional formalities required in the Kingdom of the Netherlands have been fulfilled.
     The Ministry of External Affairs of the Republic of Malawi avails itself of this opportunity to renew to the Embassy of the Kingdom of the Netherlands in Lusaka the assurance of its highest consideration.
Blantyre 7th June, 1969
II.
ROYAL NETHERLANDS EMBASSY
No. 1054
     The Embassy of the Kingdom of the Netherlands at Lusaka presents its compliments to the Ministry of External Affairs of the Republic of Malawi and has the honour to acknowledge receipt of the Ministry's Note of June 7th, 1969, Note 181, reading as follows:
     "The Ministry of External Affairs of the Republic of Malawi presents its compliments to the Embassy of the Kingdom of the Netherlands in Lusaka and has the honour to refer to the Exchange of Notes between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of the Netherlands dated 20th and 27th December, 1962, extending on the basis therein specified, to the former Federation of Rhodesia and Nyasaland the provisions of the Convention between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at London on the 15th of October, 1948, as well as to the subsequent Exchange of Notes between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of the Netherlands dated 7th and 23rd December, 1963, whereby it was agreed that the aforesaid extension should remain in force, inter alia, to the then territory of Nyasaland after the dissolution of the Federation of Rhodesia and Nyasaland on the 31st December, 1963.
     On behalf of the Government of the Republic of Malawi, the Ministry has the honour to propose to the Government of the Kingdom of the Netherlands that the relations between the two States in the domain of the avoidance of double taxation be governed by the provisions of the above-mentioned Convention of 1948 as extended to the former Federation of Rhodesia and Nyasaland and later to the then territory of Nyasaland and that all references therein to the United Kingdom be construed as references to Malawi.
     If the foregoing proposal is acceptable to the Government of the Kingdom of the Netherlands, the Ministry has the honour to propose further that the present Note and the Embassy's affirmative reply thereto shall constitute an Agreement between the two Governments on this subject, which Agreement shall apply, as regards the Kingdom of the Netherlands, to the territory of the Kingdom in Europe, and shall enter into force, with retroactive effect as from 6th July, 1964, on the date on which the Government of the Kingdom of the Netherlands notifies the Government of the Republic of Malawi that the constitutional formalities required in the Kingdom of the Netherlands have been fulfilled."
     The Embassy has the honour to inform the Ministry that the proposals set forth in the above-mentioned Note are acceptable to the Government of the Kingdom of the Netherlands, so that that Note and the present reply shall constitute an agreement between the two Governments on this subject, which agreement shall apply, as regards the Kingdom of the Netherlands, to the territory of the Kingdom in Europe, and shall enter into force, with retroactive effect as from 6th July, 1964, on the date on which the Government of the Kingdom of the Netherlands notifies the Government of the Republic of Malawi that the formalities constitutionally required in the Kingdom of the Netherlands have been complied with.
     The Royal Netherlands Embassy avails itself of this opportunity to renew to the Ministry of External Affairs the assurance of its highest consideration.
Lusaka, June 18th, 1969
Ministry of External Affairs
Blantyre
Malawi
 

The above information is the wording of the article dealing with the withholding tax eson dividend, interest and royalties of the tax treaty between The Netherlands and Malawi. Please note that the ultimate withholding tax rate may differ from the treaty rate, for instance as consequence of domestic anti-abuse legislation, provisions of the treaty protocol, etc. Before you use this information we therefore strongly recommend that you consult us to determine the accurate withholding tax rate for your specific situation. If you require our follow up, you can contact us info@taxci.nl or call us at our offices: Ph. + 31 (10) 2010470.