Malta: Arbitration & Dispute Resolution

Malta and Bulgaria have amended their double taxation treaty to align the Mutual Agreement Procedure with OECD standards, introducing a justification requirement that was conspicuously absent from the original text. While this change brings the treaty into conformity with international practice, the absence of mandatory arbitration provisions means taxpayers still lack a binding dispute resolution mechanism if competent authorities reach an impasse.

Legal procurators in possession of a warrant issued by the President of the Republic and under the Pub­lic Seal of Malta have rights of audience before the Courts of Magistrates (inferior jurisdiction) and special tribunals and boards.

This article is part of a series of articles discussing the various aspects of separation proceedings under Maltese law. This third and final article, outlines the process of Separation...