Details have become available of the amending protocol and exchange of letters to the Luxembourg - Malta Income and Capital Tax Treaty (1994) (the Treaty) signed on 30 November 2011. The protocol was signed in the French and English languages, both texts being equally authentic. Paragraph 2 of the new article 26 addresses privacy, noting that exchanged information may be disclosed only to bodies (including courts and administrative bodies) concerned with the assessment, collection, the enforcement or prosecution in respect of the determination of appeals in relation to the taxes covered by the Treaty. Such information may additionally be disclosed...