https://www.taxtmi.com/acts?id=4723 Immovable property of a resident situated in the other Contracting State may be taxed where situated; movable property forming part of a permanent establishment's business property or pertaining to a fixed base for independent services may be taxed where that permanent establishment or fixed base is located; ships and aircraft in international traffic and related movable property are taxable only in the State of the enterprise's place of effective management; all other capital is taxable only in the resident State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 Nov 2024 15:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4723 Immovable property of a resident situated in the other Contracting State may be taxed where situated; movable property forming part of a permanent establishment's business property or pertaining to a fixed base for independent services may be taxed where that permanent establishment or fixed base is located; ships and aircraft in international traffic and related movable property are taxable only in the State of the enterprise's place of effective management; all other capital is taxable only in the resident State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4723