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of <h1>Article 24 of DTAA: Taxation Rules for Immovable and Movable Property Between Cyprus and Another State</h1> Article 24 of the Double Tax Avoidance Agreement (DTAA) between Cyprus and another Contracting State, effective until March 31, 2017, outlines the taxation of capital. Immovable property owned by a resident of one state and located in the other may be taxed in the latter. Movable property related to a business or independent personal services in the other state may also be taxed there. Ships, aircraft, and 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 only in their resident state.
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