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Russia Confirms Entry into Force of Protocol to Tax Treaty with Malta — Orbitax Tax News & Alerts

Russia has recently confirmed that the amending protocol to the 2013 income tax treaty with Malta entered into force on 15 January 2021. Malta announced earlier that the treaty entered into force on 1 January 2021, which is the effective date as specified in the protocol. The protocol, signed 1 October 2020, is the first to amend the treaty and includes the following changes:

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