Malta's Commissioner for Revenue has published the synthesized texts of the tax treaties with Finland and Guernsey as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts have been prepared based on the reservations and notifications (MLI positions) provided by Malta and the respective countries on the date of deposit of their MLI ratification instruments. The authentic legal texts of the respective treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the treaties as follows: 2000 Finland-Malta Tax Treaty -...