Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 23 of DTAA: Taxation rules for immovable and movable property across contracting states, including international ships and aircraft.</h1> Capital under Article 23 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States is addressed as follows: Immovable property owned by a resident of one State but situated in the other State may be taxed in the latter. Movable property part of a business or used for independent services in the other State may also be taxed there. Ships and aircraft operated in international traffic, along with related movable property, are taxable only in the State of the enterprise. All other capital elements of a resident are taxable only in their home State.
TaxTMI 
TaxTMI 
