https://www.taxtmi.com/acts?id=16793 Article 23 allocates taxing rights over capital by asset type and location: immovable property taxed where situated; movable property forming part of a permanent establishment's business property or pertaining to a fixed base for independent personal services taxed in the State where that establishment or base exists; ships and aircraft operated in international traffic and their operational movables taxable only in the State of the enterprise; all other capital elements taxable only in the resident's State. en-us Tue, 31 Jul 2012 12:37:10 +0530 Tue, 26 Nov 2024 11:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16793 Article 23 allocates taxing rights over capital by asset type and location: immovable property taxed where situated; movable property forming part of a permanent establishment's business property or pertaining to a fixed base for independent personal services taxed in the State where that establishment or base exists; ships and aircraft operated in international traffic and their operational movables taxable only in the State of the enterprise; all other capital elements taxable only in the resident's State. Act-Rules DTAA Tue, 31 Jul 2012 12:37:10 +0530 https://www.taxtmi.com/acts?id=16793