The French General Directorate of Public Finance has published the synthesized text of the 1977 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 text is intended to facilitate the reading of the treaty as impacted by the MLI based on the reservation and notifications deposited by France and Malta on 26 September 2018 and 18 December 2018, respectively. It is not a substitute for the authentic texts of the treaty and the MLI, which remain the only applicable legal instruments. As provided in...