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of <h1>Capital Taxation Rules: Immovable Property Taxed Where Located, Movable Business Assets Taxed Where Used, International Transport Taxed at Residence.</h1> Capital related to immovable property owned by a resident of one Contracting State and located in the other Contracting State can be taxed in the latter. Movable property forming part of business assets of a permanent establishment or fixed base for independent services in the other Contracting State may also be taxed there. Ships, aircraft, and related movable property used in international traffic are taxable only in the resident state of the enterprise. All other capital elements of a resident are taxable solely in their resident state.
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