The Serbian Ministry of Finance has published the synthesized texts of the 2009 Malta-Serbia income tax treaty as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The document was jointly prepared by the Serbian and Maltese competent authorities and represents a shared understanding of the modifications made to the treaty by the MLI. The synthesized text presents the treaty with modifications by the MLI and is intended for use in applying the treaty rather than as a replacement for the treaty itself. (It is based on the MLI positions...