https://www.taxtmi.com/acts?id=4981 The treaty allocates taxing rights by asset category and location: immovable property may be taxed in the State where situated; movable property forming part of a permanent establishment or pertaining to a fixed base may be taxed in the State where that PE or fixed base exists; and ships and aircraft operated in international traffic, and their operational movables, are taxable only in the State of residence of the enterprise operating them. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Dec 2024 12:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4981 The treaty allocates taxing rights by asset category and location: immovable property may be taxed in the State where situated; movable property forming part of a permanent establishment or pertaining to a fixed base may be taxed in the State where that PE or fixed base exists; and ships and aircraft operated in international traffic, and their operational movables, are taxable only in the State of residence of the enterprise operating them. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4981