https://www.taxtmi.com/acts?id=45009 Immovable property situated in a Contracting State may be taxed in that State. Movable property forming part of a permanent establishment or pertaining to a fixed base in the other State may be taxed in that State, including alienation of the permanent establishment or fixed base. Ships, aircraft and related movable property used in international traffic are taxable only in the enterprise's State of residence. Shares principally consisting of immovable property are taxable in the State where the immovable property is situated; other gains are taxable only in the alienator's State of residence. en-us Wed, 16 Oct 2024 17:53:44 +0530 Tue, 22 Oct 2024 12:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45009 Immovable property situated in a Contracting State may be taxed in that State. Movable property forming part of a permanent establishment or pertaining to a fixed base in the other State may be taxed in that State, including alienation of the permanent establishment or fixed base. Ships, aircraft and related movable property used in international traffic are taxable only in the enterprise's State of residence. Shares principally consisting of immovable property are taxable in the State where the immovable property is situated; other gains are taxable only in the alienator's State of residence. Act-Rules DTAA Wed, 16 Oct 2024 17:53:44 +0530 https://www.taxtmi.com/acts?id=45009