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Slovenia Publishes Synthesized Text of Tax Treaty with Malta as Impacted by BEPS MLI

25 November 2019

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Treaty Development

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Slovenia-Malta

Slovenia's Ministry of Finance has published the synthesized text of the 2002 income tax treaty with Malta as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The document was prepared on the basis of the MLI position of the Republic of Slovenia submitted to the Depositary upon ratification on 22 March 2018 and of the MLI position Malta submitted to the Depositary upon ratification on 18 December 2018. The authentic legal texts of the Convention and the MLI take precedence and remain the legal texts applicable. The provisions of...