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Malta Publishes Synthesized Text of Tax Treaty with Hungary and Israel as Impacted by the BEPS MLI

02 September 2022

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Treaty Development

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Malta-Hungary-Israel

Malta's Commissioner for Revenue has published the synthesized texts of the tax treaties with Hungary and Israel as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were 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 1991 Malta-Hungary Tax Treaty: with respect to taxes withheld at source on amounts paid or credited to non-residents, where...