Romania’s government approved the amending protocol to the 1995 income tax treaty with Malta on 9 October 2024.
Earlier, the two nations signed an amendment protocol to the original income tax treaty on 4 July 42024. The protocol aligns the original agreement with the OECD Model Tax Convention and introduces rules and procedures to guarantee that income is taxed where economic activity occurs to prevent tax evasion and avoid double taxation
This protocol marks the first amendment to the treaty and will become effective once the ratification instruments have been exchanged.
