Amending Protocol to Tax Treaty between Malta and Romania has Entered into Force

The amending protocol to the 1995 income tax treaty between Malta and Romania entered into force on 22 May 2026. 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 to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the c…