Competent Authority Details

The Commissioner for Tax and Customs is being appointed authorised representative of the Minister responsible for finance in relation to Competent Authority duties for the purposes of:

• Mutual Agreement Procedures under Double Taxation Agreements or conventions (including protocols thereto) in relation to which Malta is a party (both present and future); and
  
• The convention on the elimination of double taxation in connections with the adjustment of profits of associated enterprises.
  

The new appointment is effective as from 1st July 2024 and the Commissioner for Tax and Customs has delegated this function to the Chief Tax Officer within the DG Legal, Technical and International Affairs. Any communication on the above shall be sent on [email protected] or on +356 2258 2264.

The Competent Authority plays a pivotal role in MAP proceedings in that interaction with counterparts of the other Contracting States is required to endeavor to resolve such tax disputes with a view of restoring a situation whereby the applicable tax treatment is in line with the provisions of the applicable tax treaty or Convention. It is pertinent to note that the role of the Competent Authority is discharged and carried out independently from the audit function within the MTCA.