Would an Estonian company (OÜ) be taxed in Malta if the owner is a maltese resident? (ordinary residence).
I heard from a lawyer that, because the company would be controlled and managed from Malta, these foreign incomes would be taxed.
Is it true even if company sells digital products (online courses).
I think yes - I am doing this exact research myself right now - for another country. The Estonian government has written guides about that (in fact I would not have applied for the e-residency have I read them beforehand). Check:
I guess it all comes down to how much you wanna risk and how meticulous you think the country you live in is with audits.