On 27 April 2018, Malta published Legal Notice 142 of 2018 in the Official Gazette for the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI), which Malta signed on 7 June 2017. Malta must now deposit its ratification instrument to bring the MLI into force for its covered agreements (tax treaties).
The MLI will generally enter into force for a particular covered agreement on the first day of the month following a three month period af…