Malta's Commissioner for Revenue has published the synthesized text of the 1984 tax treaty with Australia 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 based on the reservations and notifications (MLI positions) provided by Malta and Australia 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 1984 Australia-Malta Tax Treaty: with respect to taxes withheld at source on...