https://www.taxtmi.com/acts?id=4367 Immovable property of a resident situated in the other Contracting State may be taxed in that State; property other than immovable forming part of a permanent establishment or pertaining to a fixed base used for independent personal services may also be taxed in the State where that establishment or base is located. Ships, aircraft in international traffic and inland waterways boats, and property pertaining to their operation, are taxable only in the owner's State of residence; all other property of a resident is taxable only in the State of residence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 14 Sep 2024 10:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4367 Immovable property of a resident situated in the other Contracting State may be taxed in that State; property other than immovable forming part of a permanent establishment or pertaining to a fixed base used for independent personal services may also be taxed in the State where that establishment or base is located. Ships, aircraft in international traffic and inland waterways boats, and property pertaining to their operation, are taxable only in the owner's State of residence; all other property of a resident is taxable only in the State of residence. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4367