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Protocol to amend Russia-Malta Convention on Avoiding Dual Taxation

March 9, 2021

Vladimir Putin has signed the Federal Law On Ratifying the Introduction of Amendments to the Convention between the Government of the Russian Federation and the Government of Malta on Avoiding Dual Taxation and Preventing Fiscal Evasion Related to Income Tax of April 24, 2013.

The Protocol was signed in Moscow on October 1, 2020.

The Protocol establishes the process for taxing dividend and interest income at a rate of up to 15 percent.

March 9, 2021