India's Income Tax Department has published the synthesized text of the 2013 income 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 synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary (the Secretary-General of the Organisation for Economic Co-operation and Development) by India on 25 June 2019 and by Malta on 18 December 2018. The authentic legal texts of the Agreement and the MLI take precedence and remain the legal texts applicable. The MLI applies for the...