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

The protocol to the 1974 tax treaty between Belgium and Malta reportedly entered into force on 13 March 2020. The protocol, signed 19 January 2010, replaces Article 26 (Exchange of Information), bringing it in line with the OECD standard for information exchange. The protocol generally applies from 1 January 2021.