Malta has 77 tax agreements in force, as reported in its response to the Peer Review questionnaire. Forty-three of those agreements comply with the minimum standard.

Malta signed the MLI in 2017 and deposited its instrument of ratification on 18 December 2018. The MLI entered into force for Malta on 1 April 2019. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.1 Malta has not listed its agreements with Botswana, Bulgaria, Monaco and Switzerland under the MLI. These agreements will therefore not, at this stage, be modified under the MLI.

Malta has signed a bilateral complying instrument with respect to its agreement with Switzerland. Malta has also indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in the agreements with Botswana, Bulgaria, Georgia, Moldova*, Monaco, Montenegro and the United States.

Malta is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

No jurisdiction has raised any concerns about their agreements with Malta.

← 1. Malta chose to replace, under Article 35(3) of the MLI, the reference to “taxable periods beginning on or after the expiration of a period” with a reference to “taxable periods beginning on or after 1 January of the next calendar year beginning on or after the expiration of a period” for the purposes of its own application of Article 35(1)(b) and (5)(b) (Entry into effect) of the MLI.

← 2. For its agreements listed under the MLI, Malta is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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