TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 23 of DTAA: Tax Rules for Immovable and Movable Property Between Contracting States Explained</h1> Article 23 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of capital. It allows for the taxation of capital represented by immovable property, owned by a resident of one Contracting State and situated in the other, in the State where the property is located. Movable property related to a business's permanent establishment or fixed base in the other State may also be taxed there. However, capital from ships operated in international traffic and related movable property is taxable only in the State where the enterprise's effective management is located.
TaxTMI 
TaxTMI 
