The amending protocol to the 2013 income tax treaty between Malta and Russia will enter into force on 1 January 2021. The protocol, signed 1 October 2020, is the first to amend the treaty and includes the following changes: Paragraph 2 of Article 10 (Dividends) is replaced, providing for a standard withholding tax rate of 15%; Paragraph 3 of Article 10 (Dividends) is replaced, providing for a reduced withholding tax rate of 5% if the beneficial owner of the dividends: is an insurance undertaking or a pension fund; is a company whose shares are listed on a registered stock exchange...