I have confirmed this, as a maltese non dom resident myself, Malta applies a domicile rule for companies based on INCORPORATION and not from where it is controlled or managed. Hence, you can control and manage your offshore company from malta, you and your company will only pay tax on the money that is remitted to malta. CFC rule kicks in only if your turnover is above 750k a year. This is completely legal and I have verified with many law firms plus you will find plenty of literature on this with KPMG, DELOITTE AND E&Y MALTA OFFICE. In my opinion, malta provides multiple structuring and optimising opportunities. I am glad I left dubai.