On the 4th of  September  Prime Minister of Ukraine Mykola Azarov and Prime Minister of Malta, Joseph Muscat signed a Convention of  the avoidance of double taxation and prevention of tax evasion.The official text of the Convention has not yet made public, however, the draft of  the Convention  provides such points:

Dividends - the total  rate  is  15% (of the amount of  dividends),  and  5% - for the dividends which are received by the company that owns at least 20% of  shares  of such company  which such dividends pays.Interest - the general rate of 10% of the total  amount.Royalty - the total rate of 10% of the total  amount of royalty (fee for the right to useany copyright of literary, art or scientific work, any patent, trade mark, design or model, plan, secret formula or process, or for the use of information (“know-how”) concerning industrial, commercial or scientific experience.)