Malta's Commissioner for Revenue has published the synthesized text of the 1996 income and capital tax treaty with the Czech Republic as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text has been prepared based on the reservations and notifications (MLI positions) provided by Malta and the Czech Republic on the date of deposit of their MLI ratification instruments. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 1996 Malta-Czech Republic Tax Treaty...