Reciprocity under this arrangement has so far been accorded to the Maldives by the following countries to various extents.
1. Countries that do not impose a tax on business profits or income |
Austria |
France |
Germany |
Oman |
Qatar |
Turkey |
United Arab Emirates |
United States of America |
2. Exemption from income tax to aircraft operators only through bilateral Air Service Agreements. |
Bulgaria |
China |
Hong Kong |
Kuwait |
Mauritius |
Netherlands |
Seychelles |
3. Exemption from non-resident withholding tax on lease payments only |
Denmark |
Ireland |
Switzerland |
United Kingdom |
4. Exemption from income tax to aircraft operators and charterers only |
Republic of Korea |