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of <h1>DTAA Article 23: Capital Taxation Rules for Immovable and Movable Property, with Special Provisions for SAS in Sweden.</h1> Article 23 of the Double Tax Avoidance Agreement (DTAA) between Sweden and another Contracting State addresses the taxation of capital. It allows taxation in the state where immovable property is situated, even if owned by a resident of the other state. Movable property forming part of a business's permanent establishment or used for independent services in the other state may also be taxed there. However, ships and aircraft used in international traffic, along with related movable property, are taxable only in the enterprise's home state. Special provisions apply to the Swedish partner of the Scandinavian Airlines System (SAS) regarding capital taxation.
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