https://www.taxtmi.com/acts?id=44646 Immovable property capital is taxable in the State where located; movable property forming part of a permanent establishment or pertaining to a fixed base for independent personal services is taxable in the State of that establishment or fixed base. Ships and aircraft operated in international traffic, and movable property used in their operation, are taxable only in the State of the enterprise's residence; all other capital elements of a resident are taxable only in the State of residence. en-us Wed, 16 Oct 2024 12:21:04 +0530 Tue, 22 Oct 2024 16:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44646 Immovable property capital is taxable in the State where located; movable property forming part of a permanent establishment or pertaining to a fixed base for independent personal services is taxable in the State of that establishment or fixed base. Ships and aircraft operated in international traffic, and movable property used in their operation, are taxable only in the State of the enterprise's residence; all other capital elements of a resident are taxable only in the State of residence. Act-Rules DTAA Wed, 16 Oct 2024 12:21:04 +0530 https://www.taxtmi.com/acts?id=44646