The amending protocol to the 1995 income tax treaty between Malta and Romania entered into force on 22 May 2026. The protocol, signed 4 July 2024, is the first to amend the treaty and includes the replacement of paragraph 2 of Article 26 (Mutual Agreement Procedure) with the following:
"2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the c…