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Protocol to Tax Treaty between Malta and Russia to Enter into Force — Orbitax Tax News & Alerts

The amending protocol to the 2013 income tax treaty between Malta and Russia will enter into force on 1 January 2021. The protocol, signed 1 October 2020, is the first to amend the treaty and includes the following changes:

  • Paragraph 2 of Article 10 (Dividends) is replaced, providing for a standard withholding tax rate of 15%;
  • Paragraph 3 of Article 10 (Dividends) is r...