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of <h1>Article 16: Taxation of Employment Income in Double Tax Agreements-Key Provisions and Exceptions Explained</h1> Article 16 of the Double Tax Avoidance Agreement between Malta and another Contracting State addresses the taxation of salaries, wages, and similar remuneration from employment. Generally, such income is taxable only in the resident's home state unless the employment is conducted in the other state, where it may also be taxed. Exceptions allow taxation solely in the resident's state if the individual is present in the other state for 183 days or less, the employer is not a resident of the other state, and the remuneration is not linked to a permanent establishment there. Income from employment on international ships or aircraft is taxable only in the enterprise's state.
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