The amending protocol to the 1994 income tax treaty between Malta and Poland was signed on 30 November 2020. The protocol is the second to amend the treaty and includes the following changes:
- Paragraph 3 of Article 10 (Dividends) is replaced with an expanded definition of the term "dividends" to also include income from distributions on certificates or participating units of an investment fund and their redemption, the liquidation or partial liquidation of a company and income from the purch…