https://www.taxtmi.com/acts?id=45084 Capital taxation allocates taxing rights by asset type and location: immovable property may be taxed in the State where situated; movable property forming part of a permanent establishment or pertaining to a fixed base for independent personal services may be taxed in the State where that establishment or base is located; ships and aircraft in international traffic and related movable property are taxable only in the State of enterprise residence; all other elements of a resident's capital are taxable only in the State of residence. en-us Wed, 16 Oct 2024 18:27:30 +0530 Tue, 22 Oct 2024 14:23:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45084 Capital taxation allocates taxing rights by asset type and location: immovable property may be taxed in the State where situated; movable property forming part of a permanent establishment or pertaining to a fixed base for independent personal services may be taxed in the State where that establishment or base is located; ships and aircraft in international traffic and related movable property are taxable only in the State of enterprise residence; all other elements of a resident's capital are taxable only in the State of residence. Act-Rules DTAA Wed, 16 Oct 2024 18:27:30 +0530 https://www.taxtmi.com/acts?id=45084