The amending protocol to the 2013 income tax treaty between Malta and Russia formally entered into force on 23 March 2021, following the exchange of ratification instruments. The protocol, signed 1 October 2020, is the first to amend the treaty and provides for a minimum withholding tax rate of 15% on dividend and interest income, with certain exceptions, as well as other changes. Although in force on 23 March, the protocol already provisionally applied from 1 January 2021 and now formally ap…