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of <h1>Article 24: Tax Rules for Capital in Double Tax Avoidance Agreement Between Two States Explained</h1> Article 24 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of capital. Immovable property owned by a resident of one State and located in the other State can be taxed in the latter. Movable property linked to a business or independent services in the other State may also be taxed there. Ships, aircraft, and related movable property in international traffic are taxable only in the State where the enterprise is resident. All other capital elements of a resident are taxable solely in their resident State.
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