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of <h1>Malta Double Tax Avoidance Agreement: Article 23 Details Taxation of Other Income and Exceptions for Business Connections.</h1> Article 23 of the Double Tax Avoidance Agreement (DTAA) between Malta and another Contracting State addresses the taxation of other income. It stipulates that income of a resident from a Contracting State, not covered by previous articles, is taxable only in that resident's state. However, if the income is connected to a business or independent services in the other state through a permanent establishment or fixed base, Articles 7 or 15 apply instead. Additionally, such income arising in the other Contracting State may also be taxed there, notwithstanding the provisions in paragraphs 1 and 2.
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