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Taxation of capital
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....cting State and situated in the other Contracting State, may be taxed in that other State. 2. Capital represented by movable property forming part of the business property of a permanent establishmen....
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....operty pertaining to the operation of such ships and aircraft shall be taxable only in the Contracting State of which the enterprise owning such property is a resident. 4. All other elements of capit....
TaxTMI
TaxTMI