According to an update from the OECD, the Netherlands, on behalf of Curacao, and Malta recently confirmed that the 2015 income tax treaty between Curacao and Malta entered into force on 1 September 2024. With the confirmation of the treaty's entry into force, the application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) to the treaty is confirmed.
The MLI applies for the 2015 Curacao-Malta tax treaty:
- with respect t…