The government of Malta has recently announced plans to begin income tax treaty negotiations with a number of African countries, including:

• Botswana;
• Ethiopia;
• Gambia;
• Ghana;
• Kenya;
• Malawi;
• Namibia;
• Uganda; and
• Zambia.

Any resulting treaties will be the first of their kind between Malta and the respective countries, and must be finalized, signed and ratified before entering into force.