Details have become available of the amending protocol and exchange of letters to the Luxembourg - Malta Income and Capital Tax Treaty (1994) (the Treaty) signed on 30 November 2011. The protocol was signed in the French and English languages, both texts being equally authentic.
Paragraph 2 of the new article 26 addresses privacy, noting that exchanged information may be disclosed only to bodies (including courts and administrative bodies) concerned with the assessment, collection, the e…