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Amending Protocol to Tax Treaty between Malta and Switzerland has Entered into Force — Orbitax Tax News & Alerts

The amending protocol to the 2011 income tax treaty between Malta and Switzerland entered into force on 3 November 2021. The protocol is the first to amend the treaty and includes the following changes:

  • The preamble is replaced in line with BEPS standards;
  • Article 7 (Business Profits) is amended with the addition of a new paragraph 7 providing that a Contracting State ...