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of <h1>Article 7 of Malta's DTAA: Business Profits Taxed in Home State Unless Linked to Permanent Establishment in Another State.</h1> Article 7 of the Double Tax Avoidance Agreement (DTAA) between Malta and another Contracting State outlines the taxation of business profits. Profits of an enterprise are taxable only in its home state unless it operates through a permanent establishment in the other state, where only profits attributable to that establishment may be taxed. Profits are determined as if the establishment were an independent entity, with deductions allowed for expenses incurred for its purposes. Certain payments between the establishment and the enterprise's head office are excluded from deductions. Profits are consistently determined annually unless justified otherwise, and separate income items are governed by relevant Articles.
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