Article 22 - Capital

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....xed in that other State. [ Para 1 or Article 22 ] * Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State may be taxed in that other State. [ Para 3 or Article 22 ] * Capital of an enterprise of a Contracting State that operates ships or aircraft in international t....

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....s property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services may be taxed in that other State. [ Para 2 or Article 22 ] Right to Contract State to tax inc....