https://www.taxtmi.com/acts?id=16580 Allocation of taxing rights depends on asset category and location: immovable property situated in the other State may be taxed there; movable property forming part of a permanent establishment's business property or pertaining to a fixed base for independent services in the other State may be taxed there; ships and aircraft in international traffic and related movable property are taxable only in the State of the enterprise; all other capital elements are taxable only in the State of residence. en-us Wed, 30 May 2012 15:53:40 +0530 Tue, 19 Nov 2024 18:22:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16580 Allocation of taxing rights depends on asset category and location: immovable property situated in the other State may be taxed there; movable property forming part of a permanent establishment's business property or pertaining to a fixed base for independent services in the other State may be taxed there; ships and aircraft in international traffic and related movable property are taxable only in the State of the enterprise; all other capital elements are taxable only in the State of residence. Act-Rules DTAA Wed, 30 May 2012 15:53:40 +0530 https://www.taxtmi.com/acts?id=16580