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of <h1>Income from professional services taxable mainly in resident state under Article 15, with exceptions for fixed base or 90-day rule.</h1> Income from professional services or independent activities by a resident of a Contracting State is generally taxable only in that State under Article 15 of the Double Tax Avoidance Agreement between Malta and another Contracting State, effective until April 1, 2015. However, this income can also be taxed in the other Contracting State if the individual has a fixed base there for performing activities or if their stay in that State totals 90 days or more in a fiscal year. Professional services include independent scientific, literary, artistic, educational, medical, legal, and engineering activities.
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