The Luxembourg tax administration has published the synthesized text of the 1994 income and capital 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 was prepared on the basis of the MLI position of Luxembourg submitted to the Depositary upon ratification on 9 April 2019 and of the MLI position of Malta submitted on 18 December 2018. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 1994 Luxembourg-Malta tax...