The government of Malta has recently announced plans to begin income tax treaty negotiations with a number of African countries, including:
- Botswana;
- Ethiopia;
- Gambia;
- Ghana;
- Kenya;
- Malawi;
- Namibia;
- Uganda; and
- Zambia.
Any resulting treaties will be the first of their kind between Malta and the respective countries, and must be finalized, signed and ratified before entering into force.