The Swiss State Secretariat for International Finance has announced the signing of an amending protocol to the 2011 Malta-Switzerland tax treaty on 16 July 2020. --- Switzerland and Malta sign protocol of amendment to their double taxation agreement On 16 July 2020, Switzerland and Malta signed a protocol amending their agreement for the avoidance of double taxation with respect to taxes on income (DTA). This protocol implements the minimum standards for double taxation agreements of the BEPS project. It contains an anti-abuse clause which refers to the main purpose of an arrangement or transaction and thus ensures that the DTA...