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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 15 of DTAA: Tax Rules for Salaries in Malta and Other States; 183-Day Rule Explained.</h1> Article 15 of the Double Taxation Avoidance Agreement (DTAA) between Malta and another Contracting State addresses the taxation of dependent personal services. Generally, salaries and wages earned by a resident of one Contracting State are taxable only in that State unless the employment occurs in the other State, allowing taxation there. However, if the employee is present in the other State for no more than 183 days, receives payment from a non-resident employer, and the remuneration is not linked to a permanent establishment in the other State, taxation remains in the resident's State. Employment aboard international ships or aircraft may be taxed in the enterprise's State.
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