Encyclopedia
Malta
a) the term "Malta" means the Republic of Malta and when used in a geographical sense means the island of Malta, the island of Gozo and other islands of the Maltese archipelago, including their territorial waters, as well as any area of the seabed, its subsoil and water column above it, in respect of which Malta exercises sovereign rights, jurisdiction or control in accordance with international law and its national legislation, including legislation relating to exploration of the continental shelf and exploitation of its natural resources;
Source: Convention between the Government of the Russian Federation and the Government of Malta on Avoidance Double Taxation and the Prevention of Tax Evasion in Relation to Income Taxes