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of <h1>Article 15 of Malta DTAA: Taxation Rules for Dependent Personal Services and International Employment Explained.</h1> Article 15 of the Double Taxation Avoidance Agreement (DTAA) between Malta and another Contracting State addresses the taxation of dependent personal services. Salaries and wages earned by a resident of one state are generally taxable only in that state unless the employment is conducted in the other state, where they may also be taxed. Exceptions apply if the employee spends 183 days or less in the other state, is paid by a non-resident employer, and the payment is not linked to a permanent establishment in the other state. Remuneration for employment on international ships or aircraft may be taxed in the employer's state.
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