Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>International Traffic Assets Taxable Only in Resident State; Other Capital May Face Dual Taxation.</h1> Capital represented by ships and aircraft operated by a resident of one Contracting State in international traffic, along with movable property related to the operation of such ships and aircraft, is taxable solely in that state. Other elements of capital of a resident may be subject to taxation in both Contracting States.
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