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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 22 of DTAA: Taxation Rules for Immovable and Movable Property in Cross-Border Situations Explained</h1> Article 22 of the Double Tax Avoidance Agreement (DTAA) between two unnamed States addresses taxation on capital. It permits taxation of immovable property owned by a resident of one State but located in the other State within that latter State. Movable property related to business operations or independent personal services in the other State may also be taxed there. Ships and aircraft in international traffic, along with related movable property, are taxable only in the State where the enterprise's effective management is located. All other capital elements of a resident are taxable solely in the resident's State.
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