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of <h1>Article 23 of DTAA: Taxation Rules for Immovable and Movable Property Between Contracting States Explained</h1> Capital under Article 23 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States is subject to specific taxation rules. Immovable property owned by a resident of one state but located in the other may be taxed in the state where the property is situated. Movable property part of a business or used for independent services in the other state is taxable there. Ships, aircraft, or motor vehicles used in international traffic are taxed only in the enterprise's resident state. All other capital elements of a resident are taxable solely in their resident state.
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