Malta Deposits Ratification Instruments for BEPS MLI
Malta reportedly deposited its ratification instrument for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) on 18 December 2018. Based on the date of deposit, the MLI will enter into force for Malta on 1 April 2019, although its entry into force for Malta's covered agreements (tax treaties) will depend on the ratification of …
Continue Reading