The amending protocol to the 1994 income tax treaty between Malta and Poland entered into force on 11 March 2022. The protocol, signed 30 November 2020, is the second to amend the treaty and includes the following changes:
- Paragraph 3 of Article 10 (Dividends) is replaced with an expanded definition of the term "dividends" to also include income from distributions on certificates or participating units of an investment fund and their redemption, the liquidation or partial liquidation of a co…