https://www.taxtmi.com/acts?id=5577 Article 15 assigns taxing rights by asset category: immovable property is taxable in the State where situated; movable property of a permanent establishment or fixed base is taxable in the State of that permanent establishment or fixed base (including disposals of the establishment or base); ships, aircraft and related movable property used in international traffic are taxable only in the State of the enterprise's place of effective management; shares of companies whose property principally consists of immovable property may be taxed where the immovable property is situated; all other capital gains are taxable only in the State of the alienator's residence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Mar 2009 12:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5577 Article 15 assigns taxing rights by asset category: immovable property is taxable in the State where situated; movable property of a permanent establishment or fixed base is taxable in the State of that permanent establishment or fixed base (including disposals of the establishment or base); ships, aircraft and related movable property used in international traffic are taxable only in the State of the enterprise's place of effective management; shares of companies whose property principally consists of immovable property may be taxed where the immovable property is situated; all other capital gains are taxable only in the State of the alienator's residence. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5577