Malta has published Legal Notice No. 198 of 2021 in the Official Gazette, which contains the Double Taxation Relief (Taxes on Income) (The Swiss Confederation) (Amendment) Order, 2021. The Order provides for the ratification of the amending protocol to the 2011 income tax treaty with Switzerland, which was signed on 16 July 2020. The protocol is the first to amend the treaty and includes changes to bring the treaty in line with BEPS standards. It will enter into force once the ratification i…