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of <h1>Tax Rules for Cross-Border Property: Immovable Taxed Where Located, Movable in Use, Ships/Aircraft in Home State</h1> Capital represented by immovable property owned by a resident of one Contracting State and situated in the other may be taxed in the latter. Movable property part of a business or used for independent personal services in the other State is also taxable there. Ships and aircraft operated in international traffic by an enterprise of a Contracting State, along with their movable property, are taxable only in that State. All other capital elements of a resident are taxable solely in their home State.
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