https://www.taxtmi.com/acts?id=6096 Article 23 attributes taxing rights: immovable property capital may be taxed in the State where the property is situated; movable property forming part of a permanent establishment or pertaining to a fixed base used for independent personal services may be taxed in the State where the establishment or base is located; capital represented by ships in international traffic and related movable property is taxable only in the State of the enterprise's place of effective management. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Sep 2024 11:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6096 Article 23 attributes taxing rights: immovable property capital may be taxed in the State where the property is situated; movable property forming part of a permanent establishment or pertaining to a fixed base used for independent personal services may be taxed in the State where the establishment or base is located; capital represented by ships in international traffic and related movable property is taxable only in the State of the enterprise's place of effective management. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6096