Russia has published Federal Law No. 32-FZ of 9 March 2021 for the ratification of the amending protocol to the 2013 income tax treaty with Malta. The protocol, signed 1 October 2020, is the first to amend the treaty and provides for a minimum withholding tax rate of 15% on dividend and interest income, with certain exceptions, as well as other changes. Although the ratification instruments mu…