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of <h1>Tax Rules for Capital Under Article 23 of DTAA with Sri Lanka: Location-Based Taxation for Various Property Types</h1> Capital under Article 23 of the Double Tax Avoidance Agreement (DTAA) with Sri Lanka, effective until March 31, 2013, is addressed as follows: Immovable property capital can be taxed in the state where the property is located. Movable property capital, part of a permanent establishment's business, is taxable in the state where the establishment exists. Ships, aircraft, and related movable property used in international traffic 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 the resident's state.
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