https://www.taxtmi.com/acts?id=43962 Immovable property situated in the other Contracting State may be taxed in that State; movable property forming part of the business property of a permanent establishment or pertaining to a fixed base for independent personal services may be taxed in the State where that permanent establishment or fixed base is located. Ships and aircraft operated in international traffic and movable property used in their operation are taxable only in the State of residence of the enterprise owning them, while all other elements of a resident's capital are taxable only in the State of residence. en-us Wed, 28 Aug 2024 13:12:19 +0530 Wed, 28 Aug 2024 13:12:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43962 Immovable property situated in the other Contracting State may be taxed in that State; movable property forming part of the business property of a permanent establishment or pertaining to a fixed base for independent personal services may be taxed in the State where that permanent establishment or fixed base is located. Ships and aircraft operated in international traffic and movable property used in their operation are taxable only in the State of residence of the enterprise owning them, while all other elements of a resident's capital are taxable only in the State of residence. Act-Rules DTAA Wed, 28 Aug 2024 13:12:19 +0530 https://www.taxtmi.com/acts?id=43962