Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Capital Taxation Rules under Article 23 of DTAA: Immovable and Movable Properties Taxed Based on Location and Operation.</h1> Capital under Article 23 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States is addressed as follows: Immovable property capital owned by a resident of one State but located in the other may be taxed in the location State. Movable property capital, part of business property or related to independent personal services, may also be taxed where it is situated. Ships and aircraft operated in international traffic and related movable property are taxable only in the operator's State. All other capital elements of a resident are taxable solely in the resident's State.
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