Finland's Ministry of Justice has published the synthesized text of the 2000 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 text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic texts of the treaties and the MLI are the only legal texts applicable.
The MLI applies for the 2000 Finland-Malta tax treaty:
- In Finland:
- with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2020; and
- with respect to all other taxes levied by the Republic of Finland, for taxes levied with respect to taxable periods beginning on or after 1 January 2020;
- In Malta:
- with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2020; and
- with respect to all other taxes levied by Malta, for taxes levied with respect to taxable periods beginning on or after 1 January 2020.
Notwithstanding the above, the provisions of Part VI (Arbitration) of the MLI have effect with respect to the treaty for cases presented to the competent authority of a Contracting State on or after 1 June 2019, and for cases presented prior to that date to the extent agreed by the competent authorities.
Click the following link for the tax treaty page on the Ministry of Justice FINLEX website, which includes the synthesized texts of Finland's tax treaties.