The Inland Revenue Department of Malta issued guidelines for the use of the Mutual Agreement Procedure under the provisions of Article 96(2) of the Income Tax Act (ITA), on 15 December 2016. The procedure permits the Malta Competent Authority to interact with their counterparts in contracting states to a tax treaty or parties to the Arbitration Convention, in order to resolve international tax disputes.
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Colombia introduced dividend tax
Colombia introduced dividend tax
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