The Polish Official Gazette of 15 May 2019 published a statement by the Polish government acknowledging that the 1994 Poland-Malta tax treaty, as amended by the protocol of 2011, is a covered agreement for the purposes of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS MLI). The statement further identifies the matched positions between both jurisdictions, by comparing the positions of both Poland and Malta with respect to…