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of <h1>Taxation Rules for Government Service Remuneration under Article 19 of Malta's DTAA: Key Points Explained</h1> Article 19 of the Double Tax Avoidance Agreement (DTAA) between Malta and another Contracting State addresses taxation of government service remuneration. Salaries, wages, and similar payments made by a state to an individual for services rendered are taxable only in that state, unless the services are performed in the other state and the individual is a resident and national of that state. Pensions paid by a state for services rendered are similarly taxable only in that state, unless the recipient is a resident and national of the other state. Articles 15-18 apply to remuneration and pensions related to business services by a state.
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