UK HMRC has published the synthesized text of the 1994 income and capital tax treaty with Malta as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared in consultation between HMRC and the competent authority of Malta and represents their shared understanding of the modifications made to the treaty by the MLI. The provisions of the MLI are effective for the Malta-UK treaty:
- In the…