https://www.taxtmi.com/acts?id=5857 Article 23 allocates taxing rights over capital: immovable property capital is taxable in the State where situated; movable property within a permanent establishment or pertaining to a fixed base for independent services is taxable in the State of that establishment or fixed base; capital in ships and aircraft engaged in international traffic and related movable property is taxable only in the State of the enterprise operating them; a special proviso confines the Article's application to the share of capital attributable to the Swedish partner of the SAS consortium. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 30 Aug 2024 18:02:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5857 Article 23 allocates taxing rights over capital: immovable property capital is taxable in the State where situated; movable property within a permanent establishment or pertaining to a fixed base for independent services is taxable in the State of that establishment or fixed base; capital in ships and aircraft engaged in international traffic and related movable property is taxable only in the State of the enterprise operating them; a special proviso confines the Article's application to the share of capital attributable to the Swedish partner of the SAS consortium. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5857