Poland's Ministry of Finance has issued a release announcing the signing of an amending protocol to the 1994 income tax treaty with Malta on 1 December 2020. According to the release, the protocol provides for the implementation of the minimum BEPS standards and, in particular, includes amendments providing for Withholding tax on fees for technical services; Changes in the principles of taxation of directors' remuneration; A new method of avoiding double taxation - the tax credit method; and Changes in the taxation of disposal of real estate companies. The protocol is the second to amend the treaty and will enter...