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Romanian Chamber of Deputies Approves Pending Protocol to Tax Treaty with Malta

|Treaty Development|Romania-Malta
Romania-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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