Malta Non-Domiciled: Internet Business

What if a non Dom works via Internet (under his name or under a company in an offshore country, not Malta). Are his earnings not remitted to Malta NOT taxable? There is a lot of confusion in this aspect, many accountants say that Internet-profits (e-commerce, drop shipping, digital products…etc) is liable as it arises in Malta, other says it isn’t . What’s your intake on this? There is a big grey area in this topic. Has anyone got some reliable info on this?

If you withdraw from maltese ATMs of send to maltese Bank accounts you should declare them and pay taxes on it. On the income money not remitted you pay zero until 35K/year income then a fix 5k for bigger amounts