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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Capital Taxation Under Article 24 DTAA: Rules for Immovable, Movable Property and Shares Explained</h1> Capital under Article 24 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States is subject to specific taxation rules. Immovable property owned by a resident of one state and situated in the other may be taxed in the latter. Movable property linked to a business or independent services in the other state is also taxable there. Ships, aircraft, and related movable property are taxable only in the state of the enterprise's residence. Shares in companies primarily owning immovable property in a state or representing significant participation are taxable in the respective state. All other capital elements are taxable only in the resident's state.
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