https://www.taxtmi.com/acts?id=45181 Immovable property situated in a Contracting State and owned by a resident of the other State is taxable in the State where the property is situated; 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 establishment or fixed base is located; ships and aircraft operated in international traffic and related movable property are taxable only in the State of enterprise operation; all other capital is taxable only in the State of residence. en-us Thu, 17 Oct 2024 16:20:02 +0530 Tue, 22 Oct 2024 12:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45181 Immovable property situated in a Contracting State and owned by a resident of the other State is taxable in the State where the property is situated; 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 establishment or fixed base is located; ships and aircraft operated in international traffic and related movable property are taxable only in the State of enterprise operation; all other capital is taxable only in the State of residence. Act-Rules DTAA Thu, 17 Oct 2024 16:20:02 +0530 https://www.taxtmi.com/acts?id=45181