The Isle of Man Government has published the synthesized text of the 2009 Isle of Man-Malta income tax treaty as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The text was prepared jointly by the competent authorities of the Isle of Man and Malta and represents their shared understanding of the modifications made to the Agreement by the MLI. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable. The provisions of the MLI will have effect with respect to the...