By L.N. 257 of 2013 amendments to Singapore-Malta double tax agreement are in force.
The double tax treaty, signed on 29th February 2008, applied limited wording of the Exchange of Information provision (Article 25). The amendment adjusted it to the current OECD’s Model version. Although such a change is usually seen as merely reflecting common practice, the new wording removes potential doubts.
By L.N. 257 of 2013 amendments to Singapore-Malta double tax agreement are in force.
The double tax treaty, signed on 29th February 2008, applied limited wording of the Exchange of Information provision (Article 25). The amendment adjusted it to the current OECD’s Model version. Although such a change is usually seen as merely reflecting common practice, the new wording removes potential doubts.