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of <h1>Capital Taxation Rules for Immovable and Movable Property Across Contracting States Explained in Simple Terms.</h1> Capital represented by immovable property owned by a resident of one Contracting State and located in the other Contracting State may be taxed in the latter. Movable property forming part of a business's permanent establishment or related to a fixed base for independent services in the other Contracting State may also be taxed there. Capital from ships, aircraft, or motor vehicles in international traffic, and related movable property, is taxable only in the State where the enterprise is resident. All other capital elements of a resident are taxable only in their State of residence.
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