Poland's Ministry of Finance has issued a release announcing the signing of an amending protocol to the 1994 income tax treaty with Malta on 1 December 2020. According to the release, the protocol provides for the implementation of the minimum BEPS standards and, in particular, includes amendments providing for
- Withholding tax on fees for technical services;
- Changes in the principles of taxation of directors' remuneration;
- A new method of avoiding double taxation - the tax credit method; an…