Malta's Commissioner for Revenue has published the synthesized text of the 1986 income and capital tax treaty with Canada as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text has been prepared based on the reservations and notifications (MLI positions) provided by Malta and Canada on the date of deposit of their MLI ratification instruments. The authentic legal texts of the treaty and the ML…