Malta's Commissioner for Revenue has issued updated Mutual Agreement Procedure (MAP) Guidelines. The Guidelines include that the Malta Competent Authority acknowledges that a Convention (tax treaty) permits a MAP for resolving difficulties arising from the interpretation or application of that Convention in the broadest sense of the term, including: cases where there is a bona fide foreign-initiated self-adjustment; and cases where there is an audit settlement between another tax authority Access to MAP is provided with regard to any of the following subjects: transfer pricing adjustments; attribution of profits of a permanent establishment; dual residence of individuals and persons other...