The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting which was transposed under Malta Law by virtue Legal Notice 142 of 2018 within Subsidiary Legislation 123.183 (commonly referred to as the ‘MLI’) came into force on the 1st April 2019. As a result of this, a number of Malta’s double tax agreements have had to be modified. These may be viewed on the Commissioner for Revenue official website: https://cfr.gov.mt/en/inlandrevenue/itu/Pages/Double-Taxation-Conventions.aspx
The Office of the Commissioner for Revenue has pointed out that the text are being modified in joint agreement with the relevant competent authorities, and that further modified texts will be made available as soon as agreement has been reached.
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