Liechtenstein has approved a tax treaty and protocol with Malta. The treaty was signed on September 27th 2013, and was ratified by Malta on February 18th 2014. The treaty includes the following withholding rates:

• Dividends - 0%
• Interest - 0%
• Royalties - 0%

The protocol clarifies the definitions of person, company, and resident, and establishes rules for requesting information.

The treaty will ap…