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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Capital Taxation Rules for Cross-Border Property: Immovable, Movable, and International Transport Assets Explained</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 property of a permanent establishment or related to a fixed base for independent services in the other Contracting State may also be taxed there. Capital from ships and aircraft in international traffic is taxable only in the State where the enterprise's effective management is located. All other capital elements of a resident are taxable only in the resident's own State.
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