Malta's Commissioner for Revenue has published the synthesized text of the 2012 income tax treaty with Saudi Arabia 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 on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2012 Malta-Saudi Arabia Tax Treaty as follows: In Malta: for taxes withheld at source on amounts paid or...