https://www.taxtmi.com/acts?id=45149 Taxation on capital allocates taxing rights by category: immovable property may be taxed where situated; movable property forming part of business property of a permanent establishment or pertaining to a fixed base used for independent personal services may be taxed where the establishment or fixed base is located; ships and aircraft engaged in international traffic and related movable property are taxable only in the State of the enterprise's place of effective management (subject to Article 8A(3)); other capital elements are taxable only in the State of residence. en-us Thu, 17 Oct 2024 15:38:18 +0530 Wed, 23 Oct 2024 16:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45149 Taxation on capital allocates taxing rights by category: immovable property may be taxed where situated; movable property forming part of business property of a permanent establishment or pertaining to a fixed base used for independent personal services may be taxed where the establishment or fixed base is located; ships and aircraft engaged in international traffic and related movable property are taxable only in the State of the enterprise's place of effective management (subject to Article 8A(3)); other capital elements are taxable only in the State of residence. Act-Rules DTAA Thu, 17 Oct 2024 15:38:18 +0530 https://www.taxtmi.com/acts?id=45149