Malta has 76 tax agreements in force, as reported in its response to the Peer Review questionnaire.

Malta signed the MLI in 2017 and deposited its instrument of ratification on 18 December 2018, listing 72 tax agreements.1 The MLI entered into force for Malta on 1 April 2019.

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

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect. Some agreements listed under the MLI are expected to become compliant with the minimum standard by the end of 2019.3

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


← 1. In total, Malta listed 73 agreements under the MLI, one of which (the agreement with Curacao) is not yet in force.

← 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).

← 3. 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).

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