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of <h1>Article 7 of the DTAA: Tax Business Profits Only in Home State Unless Permanent Establishment Exists in Other State.</h1> Article 7 of the Double Taxation Avoidance Agreement (DTAA) between Malta and another Contracting State outlines the taxation of business profits. Profits of an enterprise are taxable only in the enterprise's home state unless it operates through a permanent establishment in the other state. In such cases, only profits attributable to that establishment can be taxed by the other state. Profits are determined as if the establishment were independent, allowing deductions for relevant expenses. The article ensures consistent profit attribution methods annually, does not affect insurance business taxation, and maintains separate treatment for income covered by other articles.
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