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Capital

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Full Text of the Document

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....racting 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 establis....

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Full Text of the Document

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....prise of a Contracting State, and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that State. 4. All other elements of capital of a resident of ....

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