Malta's Commissioner for Revenue issued updated Mutual Agreement Procedure Guidelines (Version 2.4) on 11 March 2025. The guidelines outline the Mutual Agreement Procedure (MAP), which enables Malta's Competent Authority to interact with counterparts in other countries to resolve disputes under tax treaties and the EU Arbitration Convention, addressing issues like double taxation and inconsistencies in treaty interpretation. The guidelines detail what the MAP is, the role of the Malta Compet…