On 26 December 2020, Russian Prime Minister Mikhail Mishustin signed Decision 2277, which provides for the ratification of the amending protocol to the 2013 income tax treaty with Malta. 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.
Note, Malta has already announced that the amending protocol will enter into force on 1 January 202…