Romanian Chamber of Deputies Approves Pending Protocol to Tax Treaty with Malta
On 18 November 2024, Romania's Chamber of Deputies (lower house of parliament) approved the pending protocol to the 1995 income tax treaty with Malta. 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 t…
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