https://www.taxtmi.com/acts?id=14979 Capital represented by immovable property situated in one Contracting State and owned by a resident of the other may be taxed in the State where the property is located; movable property forming part of business property of a permanent establishment or pertaining to a fixed base for independent personal services may be taxed in the State where that establishment or fixed base exists; capital in ships and aircraft in international traffic and related movable property is taxable only in the State of the enterprise; all other capital is taxable only in the State of residence. en-us Tue, 30 Aug 2011 12:05:46 +0530 Tue, 26 Nov 2024 14:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14979 Capital represented by immovable property situated in one Contracting State and owned by a resident of the other may be taxed in the State where the property is located; movable property forming part of business property of a permanent establishment or pertaining to a fixed base for independent personal services may be taxed in the State where that establishment or fixed base exists; capital in ships and aircraft in international traffic and related movable property is taxable only in the State of the enterprise; all other capital is taxable only in the State of residence. Act-Rules DTAA Tue, 30 Aug 2011 12:05:46 +0530 https://www.taxtmi.com/acts?id=14979